Help on form 2-NDFL for individual entrepreneurs and LLC

An employer who employs a person is obliged to make timely contributions to the Federal Tax Service. Including deductions on the income of an individual - income tax. That is why the employee receives wages minus 13% in his hands.

Every year, the organization is required to report to the Tax Service before April 1 in the form of 2 personal income tax on how much was withheld from employees in favor of the federal budget.

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general information

Certificate 2 of personal income tax is filled in by the employer for the reporting period (for the past year) and submitted to the Federal Tax Service before April 1 of the current year. The certificate contains the following information for each individual subject to taxation:

• source of income;
• the amount of income;
• accrued taxes;
• paid taxes.

These include:

• maternity allowance;
• allowance for children under the age of 1.5 years;
• compensation;
• business trip allowance;
• lump-sum payments (material assistance).

Information about these incomes is not included in the personal income tax certificate 2 by the employer.

Important! The employee does not fill out the certificate on his own. By law, this obligation is assigned exclusively to the employer.

Moreover, when an employee is dismissed, in addition to the calculation and the work book, he is also issued a 2-NDFL certificate personally in his hands.

Filling rules

In the certificate, the employer must first of all indicate information about the tax agent. Since an organization acts as an intermediary between an individual and the tax service, it is she who is the tax agent.

Information about the employer

The employer is obliged to indicate all information about himself, according to the documents he has. This information includes:

• individual tax number (TIN);
• registration reason code (KPP);
• OKTMO code (all-Russian classifier of territories of municipalities);
• telephone;
• name of company.

Important! The document form is filled out by hand in printed characters or using computer tools. No strikethroughs, corrections or other corrections are allowed.

If a mistake was made, the form must be filled out again.

Information about an individual

All information about the employee is filled in strictly taking into account the information specified in his documents. The reference must include:

• Full name of the employee;
• TIN (if the employee is a foreigner, then the tax number of his country is indicated);
• Date of Birth;
• year of citizenship (for citizens of the Russian Federation it is 643);
• details of an identity document (usually a passport);
• address of permanent registration;
• taxpayer status code.

The latter means the following statuses:

1. Resident.
2. Non-resident.
3. Highly qualified specialist.
4. A migrant (meaning from abroad).
5. A non-resident who has received refugee status in the Russian Federation.
6. Foreign citizen receiving a patent.

Important! If the employer incorrectly indicates information in the certificate, then a fine is imposed on him, provided for by tax legislation. This fine is paid by the legal entity independently. The employee is not paid in any way.

Income taxable at the rate

In this section, all information about the income of an individual from January to December is entered.

The table is filled in as follows:

1. In the column "month" the month is entered in letters, not numbers.
2. In the column "income code" the code designation is indicated for the corresponding payments (for wages - this is one code, for a bonus - another, for an advance payment - a third, and so on).
3. In the column "amount of income" all income is indicated to the penny.
4. In the column "deduction code" the code symbol corresponding to taxation is indicated.
5. In the column "deduction amount" the amount is prescribed, which is 13%. Rounding rules apply to it. If more than 50 kopecks, then it is rounded up to 1 ruble, if less than 50 kopecks, then it decreases to a whole.

All information is entered on the basis of accounting reports. It is not allowed to indicate a larger or smaller amount than the one that the employee actually received in the specified month.

Attention! The legislation establishes a penalty in the form of an administrative fine for providing knowingly false and inaccurate information. That is why the employer usually indicates accurate information, according to the available accounting and financial reports.

tax deductions

The taxation system is designed in such a way that there are amounts from which tax cannot be withheld.

For example, citizens who have a child under the age of 18 as a dependent, or a child who is studying full-time at a higher educational institution, are not taxed 1,400 rubles from wages.

Each tax deduction has its own code designation:

• 114 - for the first child;
• 115 - for the second child;
• 311 - property deduction.

It is noteworthy that all tax deductions must be documented.

In the case of children, these are copies of the birth certificate that are kept in the employee's personal file. Copies are not attached to the certificate.

Property and social deductions must be confirmed, and the basis must be indicated in the certificate itself. Copies of documents are also not attached.

Important! As soon as the total annual income of an individual exceeds 350,000 rubles, the tax deduction is canceled, regardless of its basis. In fact, the employer independently ceases to take into account deductions, applying income tax to the entire income of the employee.

Total Income and Tax

This section summarizes the previous two. The entire amount of income for the months worked is considered, the tax base from which the tax is levied (minus tax deductions), the amount of tax calculated is taken into account. Additionally, for each calculation, the amount of tax that was withdrawn from an individual in favor of the tax service is indicated.

Example

The employee earned a total of 250,000 rubles, of which 16,800 rubles were not taxed.

The tax base in this case is 233,200 rubles.

The amount of tax withheld from an individual will be 30,316 rubles.

It is this amount that is written in the columns with the calculated tax.

Attention! All calculations are carried out by the accountant or an authorized person independently. In this case, the tax authority is obliged to double-check the information. If an error is found, the representative of the tax authority is obliged to notify the organization.

Within the prescribed period determined by the Federal Tax Service, the certificate must be corrected.

What form is the information in?

There is a 2 personal income tax form established by law.

There were no significant changes in 2017. The employer independently fills out the form and independently transfers it to the tax authority, as well as to the employee upon request.

The form is certified by the seal and signature of the head of the organization.

Validity

The legislation does not establish how long a certificate in form 2 of personal income tax is valid, but theoretically it is unlimited.

It displays information for a specific tax period, which cannot be changed in any way. That is why, upon dismissal, an employee is issued a document along with a work book.

When applying for a new place of work, the new employer sees on the certificate how much tax deductions were when they were made. This information is further used when calculating temporary disability benefits, which are based on data for several calendar years.

Attention! A former employee may require a certificate at any necessary time, and the employer does not have the right to refuse him.

If the form was not issued upon dismissal, then this is a violation of labor legislation, which entails appropriate fines for the legal entity.

Watch a video on how to fill out a 2-personal income tax certificate

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