New 2-NDFL certificate: latest changes and instructions for filling out the form

This article deals with the transfer of reporting on personal income tax calculated from employees. The form required to complete this procedure is called 2-NDFL. Every Russian accountant has filled out this certificate at least once in his life. Since the desired form has existed for a long time, the government regularly makes some changes to its composition to meet the updated requirements. In this article, we will show you how a new 2-NDFL certificate looks like and show you how to fill it out.

The year 2017 has come to an end, and you still have not figured out why you need a 2-NDFL certificate? We will help correct this omission. Today, the desired form is used when carrying out the same procedure for which it was developed and defined back in 2006 - the submission by the tax agent, that is, the employing organization, of information for verification to the department of the Federal Tax Service of Russia. Inside the required help contains data related to the following nuances:

• the amount of funds paid to the employee at the place of employment, received in turn in the form of wages, bonuses and other financial receipts;
• the amount of deductions listed in favor of the tax system in the form of income tax (13% of wages);
• tax deductions previously provided to the taxpayer, the amount of which amounted to a certain amount of money.

Data on the personal income tax transferred to the state treasury may contain not only the amount of funds actually transferred, but also:

• calculated tax (how much should have been transferred);
• withheld;
• not withheld for any reason.

If it was not possible to withhold the tax, due to the lack of such an opportunity, the tax agent must also report this circumstance in the 2-NDFL certificate, and it is mandatory to indicate the amount originally due to be sent.

The same document is issued to an employee when he needs to confirm the following points:

• the amount of income received (for example, if the payer receives a loan from a bank);
• the fact of making transfers of income tax to the state treasury (to obtain a tax deduction).

Terms of issuance of the certificate

Issuance of a certificate to an employee in the accounting department becomes possible only after the specialists receive a written application of the corresponding content. As soon as the required paper is composed and submitted for processing, the process starts. The three-day period usually applies not only to the 2-NDFL certificate, but also to other documents related to the employee, which are in the accounting department at the place of his employment.

Despite the fact that, according to the law, a tax agent is not entitled to any specific punishment for not issuing a certificate, it is best to hurry up and meet the deadline for issuing it, as otherwise the employer becomes a violator of the rights of an individual. As soon as the deadline passes, the employee applying for the certificate gets the opportunity and legal basis to go to court and initiate proceedings.

The deadline for submission of the certificate and the latest relevant changes

According to the letter of the law, all information contained in the document under discussion must be submitted for verification to the tax office at the end of the current tax period, the period of which is determined by twelve calendar months.

A little above, we mentioned that for the sake of compliance with modern requirements and requests, its form is periodically improved. The last change happened in 2015, in the month of October. It was at this time that some amendments to the certificate in the form 2-NDFL were introduced and approved, and already in December of the same year, the document entered into force, and already in 2016 it began to be used in the accounting departments of employing organizations throughout the country.

Note! If you are submitting clarifications for previous years, the old help form may also be useful to you, since usually the information is changed precisely with their use. You can download outdated samples of the certificate, as well as its current form, directly on the official electronic resource of the Federal Tax Service.

An additional field has appeared inside the document that is currently current, designed to indicate the correction number. With its help, the employees checking the paper will know whether the information from the certificate is submitted for the first time for verification, or whether the new data is correcting the previously transmitted information. Each case has its own numbering:

• the mark "00" is relevant for the first-time surrender form;
• for the first correction of information, the numbering is "01";
• the second correction corresponds to the numbering "02".

In addition, using the updated form, the accountant gets the opportunity to independently cancel a statement previously submitted for processing containing erroneous information. To do this, a special numerical value is introduced into the correction field, which looks like "99". In addition, sections one and two are repopulated.

The advantage of the updated form is that previously, in order to cancel the information transferred for processing, it was necessary to fill out an application of the appropriate content, submit it to the department of the Federal Tax Service working with a particular organization, and wait for the request to be completed.

Video - Changes in the 2-NDFL certificate in 2018

How to fill out a 2-NDFL certificate

Before proceeding to the description of the procedure for filling out the certificate, which is unambiguously relevant for both experienced and novice accountants, it is necessary to note one important point. We present a basic way of filling out a certificate, which, depending on the circumstances of the life of each company, may vary on an individual basis.

You can get more detailed advice on filling out directly from the tax office by contacting a specialist who checks your documents, as well as by calling the hotline of the Federal Tax Service.

So, let's get down to the filling instructions.

Step number 1 - we enter information in the field "sign"

The required field can be filled with just two characters:

• number 1;
• number 2.

The unit is put inside the column under normal circumstances, that is, during the submission of a certificate in the 2-NDFL form, containing information about cash receipts to an employee of the company, and the personal income tax withheld from him.

A two is put in the line under the following circumstance: when it is impossible to withhold income tax and it is necessary to notify the Federal Tax Service of this.

The occurrence of the desired circumstance may arise in the following cases.

1. If the income was paid to the employee in the form of in-kind, in the future, the condition is met under which individuals do not receive income in cash. Let's give an example. Imagine that you are an employer and you made a payment to an employee of your own company, and the form of payment is cash. From the amount sought, you are obliged to withhold income tax calculated on the receipt of funds received in the form of income in kind, however, no more than 50% of the total amount of cash payments.
2. If individuals received gifts during any promotional campaigns, as well as sweepstakes and other bonus programs.
3. When individuals are paid, in accordance with court decisions, the amounts of wage arrears in the form of values ​​determined directly from the result of legal proceedings.
4. When the organization continues to provide a free opportunity for employees who quit after reaching a certain age to travel by rail once each year.

In this situation, it is important to immediately convey to the tax service information about the impossibility of withholding funds, having done this no later than the last thirty-day period of the year in which the obligations of the desired option arose.

The deadline for sending a message about the impossibility of withholding tax on personal income lasts until March 1.

Step number 2 - enter the data in the field of the correction number

Inside this field, it is necessary to indicate the appropriate sequence of numbers used to determine the direction of the certificate submitted for verification:

• if the document is submitted for the first time and contains fresh data, you must enter the following numbers in the search string: "00";
• if an adjustment is made to the data previously transmitted for verification, it is necessary, depending on the number of adjustments made, to enter the following numbers: “01”, “02” or “03”;
• if a cancellation certificate is submitted for verification, then it is necessary to put down the code "99".

Step number 3 - enter the data into the coding fields of the Federal Tax Service inspection and classification objects of the territories of municipalities

First, you need to fill in the field with the coding of the specific tax office to which the document is submitted. If you do not know the sequence of numbers that is suitable in this situation, you can find it out at the following link.

By clicking on it, you will need to indicate to which category of persons your company belongs:

• physical;
• legal.

In the first case, these are usually individual entrepreneurs, in the second - limited liability companies or organizations with a different legal organizational form.

As for the code of the territories of municipalities "OKTMO", you can also get data on it on the Internet, on the electronic resource of the Federal Tax Service. To do this, go to the service with the appropriate name, and in a certain section, enter the address, and get the encoding you need.

Step number 4 - we fill in the field with the name of the tax agent

It would seem that it could be easier than filling in the fields with the name of the tax agent. However, some inexperienced accountants are confused here too, subsequently receiving fines from the tax office for incorrectly provided information.

1. If the tax agent is an organization with the status of a legal entity, then it is necessary to indicate its organizational and legal form (for example, LLC), as well as enter the full name: approx. LLC "Bear on the moon".
2. If the organization is a natural person and has the status of an individual entrepreneur, it is necessary to indicate the name as follows: individual entrepreneur and add the last name, first name and patronymic (for example, individual entrepreneur Lipakova Tatyana Vladimirovna).

Step number 5 - enter TIN and KPP

TIN stands for taxpayer identification number, KPP stands for the reasons for registering an organization. It also depends on the correct indication of the required data whether the organization will receive a fine as a result of filling out or whether the document prepared by it will be accepted for processing.

The taxpayer identification number can be found in a specialized certificate that is issued to each individual and organization.

You can find out the code of the reason for staging using the TIN, simply by entering the second sequence of numbers on a specialized service of the Federal Tax Service.

Step 6 - fill in the information about the employee

First of all, you need to enter the following standard information about the employee:

• surname;
• patronymic.

If an employee or employee has changed their surname or even first name, it is imperative to enter new information. In this case, it is very important to support the new data about the employee with evidence, that is, attach a copy of his passport or marriage certificate.

You should also pay attention to the fact that the middle name of the employee is not always easy to write in due to his absence. If it is initially not there, the information not entered is not an error.

If your company employs citizens who are foreigners, it is allowed to enter data on their names and surnames, directly using the Latin alphabet.

• unit (1) is affixed for employees who have the status of a resident of the Russian Federation (we remind you to get it, you must stay in the country for at least 183 days a year);
• two (2) is put in the certificate to those employees who do not have resident status, that is, have not been in the country for the required minimum time period;
• triple (3) is put down if the employee is a highly qualified specialist.

According to the text of the law, belonging to the last of the three groups listed above is determined according to the following parameters:

• the citizen must have outstanding work experience, as well as a similar level of achievement and skills in the field of their own work activities;
• highly qualified specialist has foreign citizenship;
• the desired employee receives funds in the amount of two or more million Russian rubles for a one-year period in the form of remuneration.

Note! Highly qualified specialists become residents of our country from the moment when the labor contract concluded with the local employer comes into force. It does not matter how long these foreign citizens stayed in Russia.

According to the latest changes, relevant for the 2-NDFL reference, additional encodings have been introduced since 2015.

• four (4) implies the labeling of compatriot citizens who are voluntary migrants from other countries;
• five (5) is put down for foreign nationals who are refugees who have acquired temporary asylum in Russia;
• the six (6) is also affixed to foreign workers carrying out work activities using a patent.

Citizenship (field citizenship) involves entering the country code. Russian citizens receive the 643 encoding. If you need to find out the code of another country for a foreign citizen who is an employee of your company, you can find the required sequence of numbers on the Internet.

• the code of the identity document of the citizen, that is, the passport, which will be individual depending on the citizenship of each employee;
• in the field where it is necessary to indicate the address of the employee, indicate the details of the person's specific place of residence, if his registration in Russia is of a permanent nature, otherwise the field is skipped;
• the field with the coding of the country of residence is to be completed only for those employees who have non-resident status or are foreign nationals.

Note! If a citizen is granted temporary asylum on the territory of our country, it is necessary to enter the coding from the document certifying the granting of this asylum. Since 2015, there have been changes related to the desired encoding. Now, instead of code 18, code 19 is entered into the corresponding column.

Step number 7 - enter information on taxable income

In section number three, you must enter data regarding taxable income received by the employee of the organization for whom the certificate is being filled out.

So, for citizens with the status of a resident of the state, the tax rate on income of an individual is 13% of the whole amount. If the employee is not a resident, then he will receive income that is as much as 30% less than the original amount.

What tax rate applies in each case must also be indicated in the so-called heading of the document.

• each type of income necessarily corresponds to a specific encoding;
• if it happens that it is impossible to determine the income received in one of the existing categories, it is necessary to refer the received funds to the income column of others, putting the coding 4800;
• if a bonus payment or an award of a similar nature for labor achievements is made, code 2000 is put down, except for those cases when the bonus is issued as a kind of gift for a holiday, in this case a code is put down for income of a different nature (4800).

Next, one more coding column is filled in, this time a numerical sequence is meant that characterizes the deduction received by the employee. It is called the "deduction code"

Step number 8 - we enter data on tax deductions

Congratulations, we have already reached the fourth section of the 2-NDFL certificate under consideration. Here it is necessary to enter information regarding the tax deductions received by the employee from the state.

Recall that deductions can be of the following orientation:

• standard;
• investment;
• social;
• property, etc.

The description of the provided deductions in the reporting is carried out exclusively for the current tax period, that is, a twelve-month calendar period.

As you know, in order to receive a deduction from the employer, you must first submit all the documentation accompanying the request directly to the tax office. In the event of a positive result, you will receive a notification from the tax inspectorate confirming the right to receive funds in the form of a deduction of one or another direction.

Data from the required document must be entered in the appropriate field of the 2-NDFL certificate.

Step number 9 - enter the data on the total income and the amount of the fee

In the column that implies the entry of the total amount of due income, it is necessary to enter information from all columns of the third section.

Then we move on to the line that implies the indication of the amount of the tax base subject to income tax. To write it down, it is necessary to take into account the difference between the full amount of income received and deductions of any type that are relevant for a particular employee.

In the column with data on the calculated amount of tax, they represent the amount that was calculated to be sent to the state treasury for income tax.

To get it, you need to multiply the existing tax base by the rate that is actual for the employee:

Table 1. Actual tax rates

Who is a tax resident of the Russian Federation? This will help to understand. In it, we will consider what determines the tax status, documents for confirmation, as well as the regulatory framework for residents and non-residents.

In the column of fixed payments of an advance nature, a pass is most often put, however, if an employee in your company is a foreigner and works under a patent, fill in the column with his data.

Next, we proceed to filling out the column with information about the tax withheld. It differs from the calculated amount in that it does not always fully correspond to its value. In some cases, it becomes impossible to withhold funds.

If previously there was an excessive withholding and transfer of tax deductions to the treasury, the relevant data must be entered in the line with the amount of funds withheld in excess of the required amount.

According to the letter of the law, the funds that have been overly accrued and transferred to the state treasury are returned to the employee, however, if the return procedure does not have time to be completed immediately before the reporting is submitted for verification, the amount of the “public debt” must be entered.

It also happens that part of the tax amount due to withholding is not only not transferred to the country's treasury, but also is not deducted from the amount of income received by the employee. In this case, it is also necessary to display it in the corresponding column of the help.

Video - How to fill out a 2-NDFL certificate

Reporting deadlines in 2018

Let's determine the timing of the transfer of data for consideration by the Federal Tax Service in the coming 2018.

Option 1. If the inspectorate receives data on income paid to employees from which income tax has not been withheld since the end of 2017, it is necessary to submit the documents for consideration no later than the first day of March 2018, while informing about the unused funds:

• tax authorities;
• to the employee himself.

Let's give an example. The company decided to hold a competition, which resulted in a winner, who was not its own employee. He received a prize of a non-monetary nature, therefore, the company did not have any opportunity to withhold funds from him.

Option 2. If the Federal Tax Service is provided with reporting documents on all income that were paid in 2017, including those from which the state treasury did not receive the due transfers for personal income tax, the information must be submitted before the second day of April 2018. Since the first of April falls on a day off (Sunday).

Let's summarize

Improving the initial forms of documents issued at the state level is a natural and necessary process that benefits not only taxpayers, but also the systems of the Federal Tax Service, which are responsible for checking accounts. The more convenient and complete the information is transmitted with their help, the more perfect the processes associated with checking the information provided will become. This means that the time required for its implementation will be reduced, and hence the waiting time for a response.

In some cases, the resulting changes are confusing. For this case, it is very important to have an experienced accountant in the organization who understands that it is important not only to memorize the appropriate columns and data suitable for them, but also to track all relevant changes.

We would like to draw your attention to the fact that the forms are not only improved, but also supplemented by third-party documents, which also need to be constantly monitored. Otherwise, the firm runs the risk of receiving impressive monetary fines.

Be confident in your abilities and everything will definitely work out!