Form form 2ndfl. Basic filling rules

What form should be used to generate a 2-NDFL certificate for 2016? Has the new form been approved? How long does it take to submit a certificate for 2016 to the IFTS? How to reflect new codes of income and deductions in the help? You will find the answers to these and other questions in this article, and you can also familiarize yourself with a sample of filling out a 2-NDFL certificate for 2016.

Who must file 2-NDFL for 2016

Organizations and individual entrepreneurs who are recognized as tax agents for personal income tax must withhold and transfer to the budget personal income tax from income paid to individuals. In addition, tax agents are required to report this to the IFTS at the end of each year. For this purpose, 2-NDFL certificates are annually transferred to tax inspectorates.

When you can not take 2-NDFL

It is not necessary to submit 2-NDFL certificates in 2017 if during 2016 the organization or individual entrepreneur did not pay income to individuals in respect of which they are tax agents. So, for example, it is possible not to report on employees to whom from January to December 2016 the organization did not pay salaries and did not make any other payments. It is not required to take 2-NDFL with zero rates. In zero certificates, there is simply no point in 2-NDFL.

Deadline

Organizations and individual entrepreneurs are obliged to submit to the Federal Tax Service Inspectorate 2-NDFL certificates of income and the amount of personal income tax withheld no later than April 1 of the year following the reporting year (clause 2 of Article 230 of the Tax Code of the Russian Federation). However, April 1, 2017 is Saturday. In this regard, the deadline for the submission is moved to the next working day. Accordingly, most tax agents must submit certificates 2-NDFL for 2016 with "sign 1" no later than April 3, 2017 (inclusive).

Also, the IFTS must submit information in the 2-NDFL form in relation to individuals to whom the tax agent paid income in 2016, but personal income tax was not withheld from these incomes. For example, if an organization in 2016 gave a gift worth more than 4,000 rubles to a citizen who is not its employee. The deadline for the delivery of such certificates is no later than March 1 of the year following the reporting year (clause 5 of article 226 of the Tax Code of the Russian Federation). Accordingly, if you paid income to individuals in 2016, from which personal income tax was not withheld, then no later than March 1, 2017 (this is Monday), you must submit to the IFTS 2-NDFL certificates in relation to these individuals with a "2" prize. Moreover, within the same period of time it is necessary to notify the "physicist" about the unretained tax. Cm. " ".

Presentation method

It is possible to hand over 2-NDFL certificates "on paper" only if in 2016 the number of individuals who received income from a tax agent is less than 25 people (clause 2 of Art. 230 of the Tax Code of the Russian Federation). If 25 people or more received income, then you need to report electronically through telecommunication channels through an electronic document management operator.

New form: approved or not

The form of income statement of an individual 2-NDFL and the procedure for filling it out are approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / 485. At the same time, the new 2-NDFL certificate form for reporting for 2016 goal was not developed or approved. There is simply no new form. In 2017, you need to fill out the form that was used before, when reports for 2015 were submitted. Cm. " ".

The composition of the current 2-NDFL certificate form is as follows:

You can download the current 2-NDFL certificate form at this.

Completing the Help: Useful Samples

Styling the title

In the heading of the certificate for 2016, in the field "sign", mark 1 if the certificate is provided as an annual reporting on income and withholding amounts of income tax (clause 2 of Art. 230 of the Tax Code of the Russian Federation). If you simply inform the Federal Tax Service Inspectorate that it was impossible to withhold tax in 2016, then indicate the number "2" (clause 5 of article 226 of the Tax Code of the Russian Federation).

In the "Correction number" field, show one of the following codes:

• 00 - when drawing up a primary certificate;
• 01, 02, 03, etc. - if you fill out a corrective certificate (that is, if in 2017 you “correct” the information submitted earlier ”);
• 99 - when filling out a cancellation certificate (when you need to completely "cancel" the information already submitted before).

In the field "in the IFTS (code)" mark the code of the tax inspection, indicate the year "2016" in the heading, and also assign a serial number and the date of formation to the certificate. As a result, the title of the 2-NDFL certificate for 2016 may take the following form:

Section 1: we add information about the tax agent

In section 1 of the form, indicate the basic information about the organization: name, TIN, KPP, contact phone number. However, keep in mind that individual entrepreneurs indicate only the TIN, and they put a dash in the checkpoint field.

If the income to an individual in 2016 was paid by the head office of the company, then in the 2-NDFL certificate you need to show the TIN, KPP and OKTMO at the location of the head office. If the income was received from a separate subdivision, then mark the checkpoint and OKTMO at the location of the "isolation".

In the "OKTMO Code" field, enter the code of the territory where the tax agent is registered. You can recognize this code by the Classifier approved by Rosstandart order of June 14, 2013 No. 159-st. However, if the 2-NDFL certificate is formed on behalf of the individual entrepreneur, then the approach when filling out should be as follows:

• indicate OKTMO at the place of residence of the entrepreneur according to the passport (except for individual entrepreneurs on UTII and on the patent taxation system);
• if the individual entrepreneur is on "imputation" or "patent", then reflect OKTMO at the place of business under the appropriate tax regime.

Section 2: fill in the recipient information

In section 2, enter the data of the individual to whom the income was paid. So, in particular, indicate your full name and TIN, date of birth. We will explain in more detail how to fill in section 2 of the 2-NDFL certificate for 2016 in the table:

Section 3: grouping income

In the table in section 3 of the 2-NDFL certificate for 2016, show the amount of income received for 2016, income and deduction codes and the tax rate. Fill in this table on a monthly basis. At the beginning of the table, show the tax rate at which the income shown in this section is taxed. If in 2016 an individual was paid income taxed with personal income tax at different rates, then fill in section 3 several times - for each rate.

We remind novice accountants that individual codes are assigned to each type of income and each type of tax deduction, for example:

• for income in the form of wages - code 2000;
• when paying remuneration under other civil law contracts (except copyright) - code 2010;
• when paying benefits for temporary disability - code 2300;
• if there is no separate code for income - code 4800. That is, for example, under code 4800 you can show extra daily allowances, compensations for unused vacation, severance pay in excess of three times average earnings, etc. (letter of the Federal Tax Service of Russia dated 09.19. 2016 No. BS- 4-11 / 17537).

If we talk about the most common case, then if the employee in the period from January to December 2016 received only wages under an employment contract, then section 3 of the 2-NDFL certificate for 2016 with the sign "1" may look like this:

Also, in section 3 of the 2-NDFL certificate for 2016, it is necessary to reflect the codes of deductions provided to individuals and the amount of such deductions. However, do not get confused: in section 3, reflect only professional tax deductions (Article 221 of the Tax Code of the Russian Federation), deductions in the amount provided for in Article 217 of the Tax Code of the Russian Federation and amounts reducing the tax base on the basis of Articles 214.1, 214.3, 214.4 of the Tax Code of the Russian Federation. The corresponding deduction code must be indicated opposite the income for which this deduction applies.

New revenue codes from 2017

In the 2-NDFL certificates, separately show the bonuses that employees received in 2016 for production results as part of their wages. For such bonuses, the code 2002 has been in effect since 2017. If the bonuses were issued at the expense of net profit, then show them with the code 2003. Note that until 2017, bonuses were not allocated a separate code: for bonuses for labor, the same code was indicated as for wages in cash, - 2000.

Standard, social, investment and property tax deductions in section 3 of the 2-NDFL certificates should not be reflected. For them, the following section of the 2-NDFL reference is provided.

Section 4: highlighting deductions

In section 4 of the 2-NDFL certificate, show the standard tax deductions provided in 2016 (article 218 of the Tax Code of the Russian Federation), social (article 219 of the Tax Code of the Russian Federation), investment, as well as property deductions for the purchase (construction) of housing (sub. 1 article 220 of the Tax Code of the Russian Federation). The code that must be entered in the column "Deduction code" can be determined according to Appendix 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / 387. In the "Deduction Amount" column, enter the deduction amount corresponding to the indicated code.

Some social and property deductions are provided by employers to their employees. In this regard, in the lines "Notice confirming the right to a social tax deduction" and "Notice confirming the right to a property tax deduction" the accountant should note the number and date of the corresponding notification and the code of the Federal Tax Service that issued the notification.

Deduction codes changes since 2017

Also, for a complete list of income and deduction codes that may be required to generate a 2-NDFL certificate for 2016, you can find in the material: "".

Suppose an employee received the standard tax deduction for the first child in 2016. This deduction in 2017 corresponds to the deduction code 126. The deduction amount was RUB 16,800. In this case, an example of filling out section 4 of the 2-NDFL certificate for 2016 will look like this:

Show all indicators in the certificate for 2016 (except for the amount of personal income tax) in rubles and kopecks. However, reflect the amount of tax (personal income tax) in full rubles (do not take into account amounts up to 50 kopecks, amounts of 50 kopecks or more - round up to a whole ruble). For example, if the tax is 15.78 rubles, then show 16 whole rubles in the certificate.

Section 5: summing up

In section 5 of the certificate, summarize the total amount of income of an individual and personal income tax at the end of 2016 for each tax rate. If the tax agent during the tax period paid to an individual income taxed at different rates (for example, 9%, 13%, 15%, 30%, 35%), then for each of them it is required to generate from sections 3 - 5 certificates 2 -NDFL. Further in the table we will explain the general procedure for filling out the 2-NDFL certificate for 2016.

Here is an example of filling out section 5 of the 2-NDFL certificate for 2016. Suppose that the income of an individual for 2017 was 549,200 rubles. After the application of tax deductions, the tax base amounted to 457,500 rubles. The tax rate is 13 percent. So the amount of personal income tax is 59,475 rubles (457,500 x 13%). This amount was calculated and retained by the employer at the end of 2016. And I filled out section 5 of the help like this:

As a result, after filling in all the above sections, a sample 2-NDFL certificate for 2016 with the sign "1" may look like this:

Responsibility of tax agents

If you do not submit a certificate in the form of 2-NDFL for 2016 to the Federal Tax Service Inspectorate in time, the tax authorities will have the right to impose a fine on the organization or individual entrepreneur under article 126 of the Tax Code of the Russian Federation: 200 rubles.

Also, for failure to submit or for being late with the delivery of the annual certificate of 2-NDFL, at the request of the Federal Tax Service Inspectorate, the court may apply administrative liability in the form of a fine in respect of the head or chief accountant: from 300 to 500 rubles. (Article 15.6 of the Administrative Code of the Russian Federation).

In addition, if the inspectors from the Federal Tax Service Inspectorate reveal errors in 2-NDFL, then they may regard them as "unreliable information." And then the tax agent can be additionally fined 500 rubles for each “unreliable” document. If there are a lot of erroneous certificates, then the fine may increase.

Form 2-NDFL is among the most popular forms of tax and accounting reporting. It is required even by those who do not work as an entrepreneur, who do not regularly report to the tax office. Why the form is needed, what has changed in its design in 2016, what difficult points should be paid special attention to and where to download the form with a sample of the correct filling of the new form - this will be discussed.

Who needs the 2-NDFL form and why?

There are enough cases in which citizens may need a certificate of the 2-NDFL form, but the most common are:

• Loan processing. The certificate for the employees of the bank and other credit organizations serves as an official confirmation that the potential borrower has a stable source of income in a certain amount. If you need to issue, then in the overwhelming majority of cases, such a certificate is included in the mandatory package of documentation, as well as when applying for a car loan and other types of loans and loans for large amounts.
• When applying to the state For a new employee, the HR department of the enterprise has the right to request a certificate from the applicant signed by the previous employer.

Tip: Before leaving, take a certificate from the HR department "just in case" to present it upon request to the new employer. It is not always possible to get such a certificate post factum easily and without delay. It may happen that the former employer liquidates his enterprise and it will be impossible to find someone to obtain a certificate and present it to a potential employer or to a bank.

What certificate 2-NDFL is valid in 2016, how is it different from the previous one

By order of the Federal Tax Service of Russia No. ММВ-7-11 / 485 dated October 30, 2015, the previous form was abolished and the newest 2-NDFL form was adopted. The order contains all the most important information about how the certificate should be filled out, as well as how it should be provided (not only in paper, but also in electronic format). The form of the new form and a sample of its correct filling in accordance with the recommendations of the Federal Tax Service of the Russian Federation can be downloaded on the official website.

Attention! The Order (and with it 2-NDFL 2016) came into legal force on 08.12.15, and until that moment the form approved on 17.11.2010 by order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 611 was in force.

Form 2-NDFL 2016 is distinguished by a number of innovations:

Common mistakes in filling out the new 2-NDFL form

Attention! The most common mistake when entering data in 2-NDFL is corrections when issuing a certificate in paper form. Remember, no corrections in the help are allowed! If the correction appears, the certificate is filled out anew on a new form.

Among the most common mistakes made by individuals and legal entities when submitting 2-NDFL forms:

The 2-NDFL form certificate is not issued for several years, as it is drawn up separately for each reporting period (1 year). Accordingly, 5 separate certificates will be issued in 5 years.

Changes in the 2-NDFL form from 2016: video

We talked in separate consultations about, and also provided the current form of help and. On the 2-NDFL form (as amended by the Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11 / [email protected]), relevant in 2018, we will tell in this material.

What has changed in 2-NDFL?

Certificate form 2-NDFL is applied from the reporting for 2017. That is, tax agents have already reported on it.

If we talk about changes in 2-NDFL in comparison with the form in which organizations and individual entrepreneurs reported for 2016, then the need to update the certificate and the procedure for filling it out was due to the fact that the “old” form did not allow submitting information on the income of individuals for tax agent by his successors.

The main changes in the current form of the certificate compared to its earlier version are presented in the table.

Accordingly, both the tax agent himself (his successor) and his representative can sign the 2-NDFL certificate for 2017.

When to submit certificates on the 2-NDFL form at the end of 2018?

It will be necessary to submit 2-NDFL certificates for 2018 within the generally established deadline - no later than 01.04.2019 (clause 2 of Article 230 of the Tax Code of the Russian Federation).

If it is impossible to withhold personal income tax from the taxpayer during 2018, the tax agent must submit to his tax office, and also transfer the 2-personal income tax certificate to the individual himself no later than 03/01/2019, indicating in the certificates the sign "2" (

Each organization and entrepreneur, if they involve hired personnel in the performance of work and conclude labor agreements with them, become tax agents by law. They must calculate and transfer to the budget the personal income tax tax from the salaries of their employees, as well as transfer the 2-personal income tax forms in due time.

Help 2-NDFL is a report that a company or entrepreneur must draw up for each employee, or other person who has income from this business entity.

In the future, all created certificates are submitted to the tax service, where they are used to confirm the accrual and withholding of tax.

The law stipulates that the employer must draw up one final report on the results of the past year.

In addition to confirming the amount of tax in the Federal Tax Service, this document is used to confirm the amount of income received during the year. The certificate is issued to the employee when he is dismissed from the previous employer, or upon request for personal needs - for example, to confirm income when receiving a loan from a bank.

All income that the employee receives on a monthly basis is shown in the help on separate lines. In it, with the help of codes, you can show salary, vacation and hospital payments and others. Compensation upon dismissal in the 2 personal income tax certificate should also be reflected in a separate amount.

Do I need to issue a certificate to an employee upon dismissal?

Upon dismissal, an employee must draw up and hand over a certificate for the last working year. This must be done in order to inform the future employer about the income at the previous place, in order to apply the tax benefits provided for in the Tax Code of the Russian Federation. This is because some of the benefits can only be used as long as the maximum income limit is not exceeded.

Also, the form in the 2-NDFL format is used by physical. by a person when filling out a declaration in the 3-NDFL format. In this report, it is necessary to summarize all information from the certificates, and then attach them as documents confirming income.

A resigning employee can receive a certificate for the last year on his final day at work, or, if necessary, ask his former employer to issue a document. He has every right not to disclose the purposes for which the certificate is requested, and the administration of the company cannot refuse to issue it.

Attention!The certificate can be obtained both for the last working year and for any previous one. In this case, you need to reflect this in a statement addressed to the former leader.

Deadline for submitting a certificate 2-NDFL

The Code provides that the taxpayer must send form 2-NDFL to the tax report. This should be done for all employees once a year.

This report provides two statuses, each of which has its own transfer date:

• Status "1" is affixed when certificates are submitted in a standard manner. This must be done before April 1 of the year that follows the year of the report.
• Status "2" is affixed in the event that the organization cannot withhold personal income tax from the income received by the employee for the previous year. This can happen if, for example, the salary was paid in kind. A report with this status must be submitted before March 1 of the year that follows the year of the report formation.

As usual, if this day falls on a holiday or weekend, then the last day of delivery must be moved forward to the next working day.

Thus, for the income received during 2017, economic entities will need to report:

• Certificates marked "1" - until April 2, 2018;
• Certificates marked "2" - until March 1, 2018.

Attention! In addition, if a former employee applies to the previous place of work with a request to issue him a 2-NDFL document, then this must be done within 3 days from the date of receipt of the request.

Where to submit reports

The Tax Code states that organizations must send reports to the tax service at their location, and entrepreneurs - at their place of residence.

In addition, companies are allowed to open branches and representative offices, both in their local area and outside it. In such a situation, the main organization, as well as the branches open to it, must submit a report for their locations.

Attention!If any employee carries out activities both in the main organization and in one of its branches, then personal income tax must be withheld and listed for each place of work. Consequently, this employee will also be included in the reports several times at each location.

The Tax Code determines that some enterprises may have the status of large taxpayers. In this situation, they are allowed to independently choose which particular inspectorate they will report to and make payments of taxes.

Reporting methods

You can send a completed report to the Federal Tax Service in several ways:

• In paper form in the hands of a tax inspector - this is allowed only to those companies that have a small number of employees (up to 10 people).
• In paper form by mail - the completed document can be sent to the Federal Tax Service by registered mail with a separately described attachment.
• In electronic form to the tax inspector - the report is filled out in a special program, after which the carrier with the file is handed over to the inspector. This method can be used if the number of employed workers does not exceed 3000 people.
• Using electronic document management - for this you need to choose a telecom operator and sign an agreement with him, as well as issue a digital signature.

Changes in the new 2-NDFL form in 2018

The new form combines many changes.

1. Submission of a 2-NDFL certificate during reorganization

With the introduction of the new form, a serious gap that existed in previous forms was closed. It concerns the delineation of responsibilities for submitting a report when a company is reorganized.

The changes made to the Order now establish that the assignee, despite the type of reorganization, is now obliged to submit a report for the liquidated organization. This rule is valid provided that the latter has not yet managed to do this before closing. The same obligation applies to the submission of updated data.

If there are several successors, then the company that will be obliged to perform this action must be established using a transfer deed or a separation balance sheet.

In order for the successor to submit a report, two fields have been added to the new form: "Reorganization form" and "TIN / KPP of the reorganized organization".

Under simple reporting conditions, these two fields are left blank.

2. It is no longer necessary to indicate the address of the employee's residence

The columns in which it was necessary to enter the address of residence of the person for whom the report is being drawn up have disappeared from the new form. Now you do not need to enter this information.

3. No investment deductions

The mention of investment deductions has disappeared from section 4. Now they are not taken into account when determining the base for calculating tax.

4. Clarified ways of submitting the form

All types of media were removed from the rules for submitting a report to the tax office. Now you can submit it only in two ways - on paper or electronically through a special communications operator.

In practice, the elimination of these methods is to bring the rules in line with the provisions of the Tax Code, where only these two possibilities to submit a report have long been enshrined.

5. Introduced new codes for income and deductions

From January 1, 5 new income codes and 1 deduction code became effective. In particular, a separate code has now been introduced for.

New income and deduction codes for the 2-NDFL reference for 2017:

6. Removed the mention of the seal

The field for printing has been removed from the register of certificates if they are submitted to the tax office on paper. It is no longer necessary to certify the document with a stamp, even if the stamp is used by the company

Form and sample of filling out a new form 2-NDFL from 2018

Sample filling out a 2-NDFL certificate in 2018

Consider 2-NDFL new form 2016 form sample filling.

Title

The year for which the document is drawn up, its number in the order of execution and the date of creation are affixed under the name of the form.

The next step is the sign of the compiled certificate:

• Sign "1" must be entered here if the registration of the form takes place in a standard situation, and the tax was removed from the employee.
• Feature "2" is entered if tax withholding failed.

When a correction form is sent, then in the next field it is necessary to enter its serial number. So, "00" is written here if the help is created for the first time. The code from "01" to "98" will indicate the number of the correcting document for this employee. "99" is the cancellation of all previously transmitted data for the specified person.

The last field here is the FTS code where the certificate is sent.

Section No. 1 (Information about the tax agent)

This section records information about the employer, which is the document. First, the OKTMO code is put down, then the contact phone number, after which the TIN and KPP codes.

The next column indicates the name of the tax agent.

The next two fields were entered in the 2018 form. The reorganization form code can take the following values:

• "0" - liquidation was performed;
• "1" - conversion performed;
• "2" - a merger has occurred;
• "3" - separation has occurred;
• "5" - connection was made;
• "6" - split with simultaneous attachment occurred.

The next field contains the TIN and KPP codes of the company that was converted. If none of these actions were performed, both of these fields are left blank.

Section # 2 (Information about an individual - recipient of income)

In this section, data about the person for whom the certificate is created is entered. First, the employee's TIN is indicated. If he is a foreigner and has a TIN of his state, then this code can be written side by side.

Then the full name is entered. employee. In this case, the patronymic is entered into the form, if the person has it. If a situation arises, if an employee in the specified period changed personal data, then new ones must be indicated in the form, and documents must be attached to it to confirm the change.

If the certificate is submitted for a foreign citizen, then it is allowed to put down his data in Latin letters.

At the next stage, the status of the employee is indicated. It can take one of the following values:

• 1 - the employee is a resident;
• 2 - is a non-resident;
• 3 - highly qualified specialist;
• 4 - the employee relocated from abroad;
• 5 - a foreigner who has received refugee status;
• 6 - a foreigner with a patent.

In the following columns, the date of birth and the code of the country in which he has citizenship are recorded. The Russians have 643 here.

buhprofi

Important! If during the reporting year, the person's personal data has changed (for example, the surname, first name, etc. were changed), then new information is recorded in the certificate, and supporting documents are attached to it.

The address can be recorded both on the territory of Russia (for residents) and foreign. However, in the latter case, you must also additionally indicate the address on the territory of Russia where the foreigner is registered.

Section # 3 (Income)

Directly in the title of the section there is a column where it is necessary to indicate the tax rate, for which information is indicated in the document. As a rule, for Russians there is a 13% rate, and for foreigners - 30%.

After that, in the section there is a table in which you need to write down the months line by line, the incomes accrued in them and their size. The filling is carried out according to the following principle - the number of the month is entered in the first column, then the code that shows the income received and in the last column - its total expression.

Most often, when filling out, codes are used:

• 2000 - basic income;
• 2012 - vacation transfers;
• 2300 - hospital transfers, etc.

(Appendix 1 and 2 to the order of the Ministry of Finance).

Attention! If in the same month the employee received several incomes with different codes, then on each line the number of the month is written the same, and the income code and amount will be different.

The deduction fields in this section are intended to indicate occupational benefits. They have been assigned codes from 403 and beyond.

Section # 4 (Standard, social, investment and property tax deductions)

In this section, you need to write down the codes and amounts of tax benefits that the employee enjoyed in the specified period. In particular, they are taken into account here. For example - code 126 - for the 1st child, 127 - for the 2nd, 128 - for the 3rd and all subsequent ones.

If the employee used additional deductions, then you need to indicate the details of the notification that allows them to be applied. There is such a column for social and property benefits.

This section also shows social and property deductions. For them, it is necessary to put down information about supporting documents in the columns that follow.

Section number 5 (Total amounts of income and tax)

This part of the certificate is the result of sections 3 and 4 of the 2NDFL certificates and is a table.

AT line "Total income" should reflect the total amount of the employee's income for the entire year in this enterprise.

AT line "Tax base" it is necessary to reflect the resulting deduction from the value of the total income provided to the employee by the deductions provided for by the norms.

AT line "Calculated tax amount" indicates the result of multiplying the amount from the previous line of the certificate by the current tax rate, which was determined in section 3.

The line "Amount of fixed payments" filled in only by citizens of other states who carry out labor activities under a patent. In the event that these individuals can reduce the amount of the calculated tax by the amount of fixed payments made earlier in advance, they should be reflected in this section.

After that, the columns "Amount of tax withheld" and "The amount of tax transferred"... The calculated and paid tax is reflected here.

Below is information about the overpaid tax, or arising arrears on personal income tax.

Under the tabular section, if necessary, the number and date of issuance of a notice of the right to reduce advance payments, as well as the code of the Federal Tax Service, which issued it, is indicated.

After that, the code reflects who is submitting this reporting:

• “1” - the agent himself;
• “2” - His appointed representative.

The document is signed by the director.

Penalty for delay and failure to submit a 2-NDFL certificate

The Code establishes two types of punishment that can be applied to a subject in relation to this reporting - a fine for failure to provide 2-NDFL and a fine for late submission of 2-NDFL.

Regardless of the offense, the company will need to pay a fine of 200 rubles in the event of bringing it to justice. for all employees for whom a violation was committed. At first glance, this fine seems small, but the situation is different when the question arises of failure to submit or late submission of a report on an enterprise with a large number of employees.

Attention! In 2016, legislation introduced additional punishment for submitting incorrect information on individuals. The fine for this offense is 500 rubles. for each employee in whose data an inaccuracy will be found.

In addition, the law stipulates that if a company independently identifies an error and provides corrective data, then penalties will not be applied to it.
Nuances

The legislation provides for a special procedure for submitting this report in the case when the tax cannot be withheld.

The form in the 2-NDFL format must be submitted twice to the tax office. For the first time, before March 1 of the following year, as informing this supervisory authority about the impossibility of withholding personal income tax, and the second time, when reports will be sent to all employees (until April 1).

There are situations when the personal income tax from the December salary is withheld in December, and the actual payment is made in January. In this case, the certificate must include the entire amount in the paid tax, even if it was transferred at the beginning of the next year. However, this can only be done in cases where the payment of the mandatory payment is made before February 1st.

The form in the 2-NDFL format must contain only the established codes that are determined by law.

), handed over in 2015, is intended to reflect (by an organization or individual entrepreneur) income paid by him during 2014 to his employees (other individuals), as well as for reflection. Such a certificate is drawn up separately for each employee (individual who received income from you).

You can download the Help form.

When to take 2-NDFL in the IFTS

Income and deduction codes

If by the end of the year you have not withheld personal income tax from the income of an individual, then you must indicate in the Certificate. When you report on all incomes paid to individuals, then, regardless of the deduction / non-deduction of personal income tax, the sign “1” is put in the Certificate.

How to submit income statements

Starting next year, the conditions for the delivery of 2-NDFL in paper or electronic form will change (clause 2 of article 230 of the Tax Code of the Russian Federation (as amended, effective from 01.01.2016)). So, if the number of all individuals who received income in the previous year does not exceed 24 people, then 2-NDFL certificates can be submitted on paper. Otherwise, certificates must be sent to the IFTS in electronic form via TCS.

Example

In 2015, you paid income to 26 employees. Accordingly, you need to submit 2-NDFL certificates for TCS for these employees.

For late submission of the Certificate will be punished

Upon delivery of 2-NDFL in violation of the term, your company (IP) will be fined 200 rubles. for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation).

Since 2016, another type of fine has been introduced: if the tax authorities find inaccurate data in the certificates you submitted, then the company (IP) faces a fine of 500 rubles. for each 2-NDFL with errors (Article 126.1 of the Tax Code of the Russian Federation).

Adjustment of 2-NDFL

If you made a mistake when filling out a certificate for any employee (individual), for example, you made a mistake in the amount of salary, you need to submit the corrected 2-NDFL to the inspection.

In this case, in the "No." field, you must indicate the number of the initial 2-NDFL certificate (the one containing the error), and the date must be fresh.

An updated certificate must be submitted to the tax authorities even in the case when incorrect employee data is indicated (