Dismissal certificates. Certificates upon dismissal Why do I need a certificate of 2 personal income tax upon dismissal

Upon dismissal on the last working day, the employer must provide the employee with a certificate of his income in the form of 2-NDFL. If the employer does not himself issue this document to the employee, then the employee has the right to independently ask the employer for it at the time of dismissal or later upon written request in the form of an application.

In the latter case, the employer is obliged to issue a 2-NDFL certificate within three days from the date of the employee's request.

The certificate includes data on the amounts paid to the employee from January of the current year to the day of dismissal. All accrued payments are reflected, with the exception of those on which income tax was not withheld, for example, severance pay not exceeding three months' earnings.

Accrued severance pay over three months' earnings, as well as compensation for unused vacation days, is also included in the list of incomes subject to reflection 2-NDFL.

What is the 2-NDFL certificate for?

Upon termination of the employment contract, the enterprise is obliged to hand over to the dismissed employee official information on the accrued income and tax withheld from it. The data are provided in the 2-NDFL form and cover the current calendar year (the form was approved by order of the Federal Tax Service of Russia dated October 30, 2015).

Such a certificate is issued for different purposes, for example:

• for the provision of a new job at the place and the calculation of personal income tax on an accrual basis;
• receiving tax deductions;
• confirmation of earnings when applying for a bank loan;
• adoption;
• as documentary justification in a labor dispute or in lawsuits.

The employee has the right to request 2-NDFL in several copies.

What is reflected in the 2-NDFL certificate

The certificate must include the amounts paid to the dismissed person, starting from January 1 to the date of termination of the contract with him. At the same time, it reflects only those payments from which personal income tax was withheld.

Income that is not subject to this tax is not included in the certificate. Among them:

• severance pay upon dismissal (but not more than 3 times the monthly salary);
• state benefits for pregnancy, childbirth, child support;
• compensation for harm caused;
• a number of others (according to the Tax Code of the Russian Federation, article 217, paragraph 1).

2-NDFL certificates are signed by the head or other authorized representative of the employer and issued to the applicant immediately upon dismissal or no later than 3 days from the date of application.

Deadline for 2-NDFL for a dismissed employee

A certificate of income of a dismissed employee is transferred to the tax office along with other certificates issued at the end of the year.

When submitting a certificate to the tax office, the certificate number must remain the same that was assigned when it was issued to the quitting employee.

• 04 of the next year - for all employee income - status 1;
• 03 of the next year - for income in respect of which no withholding was made - status 2.

If this period falls on a non-working day, then it is shifted to the next working day.

for 2017, 2 personal income tax reports are submitted:

• with status 1 - until April 2, 2019
• with status 2 - until March 1, 2019.

Help 2-NDFL in 2019: sample filling

The new form of the 2-NDFL form has not yet been approved in the year, so we fill out a certificate on the form that was valid last year. Consider the procedure for filling out a certificate in the form of 2-NDFL in the form of a table:

If a severance pay is paid upon dismissal, it is not necessary to show it in the income section, since it is not taxed within the limits of three monthly earnings.

If the company provides for an increased severance pay, then in terms of the excess over the amount established by law, personal income tax should be withheld and the amount of excess should be shown in the 3rd section of the certificate.

The certificate is signed by the head of the organization or an individual entrepreneur. The chief accountant can sign the certificate if he has a power of attorney for the right to sign, issued by the head of the organization.

Sample filling 2-NDFL upon dismissal

The current 2-NDFL certificate form for 2016 was approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No.MMB-7-11 / [email protected]

Initial data for filling:

The employee Ivan Ivanovich Ivanovich is dismissed from the Alpha LLC organization in May 2016 by agreement of the parties.

Payments to Ivanov in 2016:

• salary for January - 30,000 rubles;
• salary for February - 30,000 rubles;
• salary for March - 30,000 rubles;
• salary for April - 30,000 rubles;
• salary for May - 20,000 rubles;
• vacation compensation - 5,000 rubles.

Personal income tax from income upon dismissal \u003d 13% * 25,000 \u003d 3250 rubles. - withheld and listed.

An example of filling in 2-NDFL upon dismissal to Ivanov:

Common mistakes when filling out

Corrections in the 2-NDFL form are not allowed; in case of an error, the certificate must be issued on a new form. The most common mistakes when filling out the certificate:

• there is no signature of an authorized accounting officer with a decryption in the "tax agent" field. It should be done with a blue pen and should not be covered with a seal;
• the date is not in the format DD.MM.YYYY;
• the seal is in the wrong place: it should be in the lower left corner of the certificate, where there is an “MP” mark.

The dismissal of an employee should be accompanied by the issuance of not only all earned and due amounts, but also documents containing information necessary for the future employer, such as:

• previous positions;
• work experience;
• the amount of wages;
• amount of payments and information about withholding taxes.

The procedure for dismissing an employee in Russian companies is governed by Art. 84.1 of the Labor Code of the Russian Federation. Its norms stipulate the obligation of the employer to transfer the work book to the employee and fully pay off the salary on the day of dismissal. But the documents related to the employee's work activities in the company are drawn up only at the request of the employee. Such documents include a certificate of income and tax withheld from them.

2-personal income tax upon dismissal

Item 3, Art. 230 of the Tax Code of the Russian Federation confirms that 2-NDFL is issued by an enterprise - a tax agent at the written request of an individual. It is drawn up on a form according to KND 1151078 and issued to the employee an unlimited number of times, that is, as many requests will be drawn up by him.

Tax legislation, imposing on the employer the obligation to provide personnel (including dismissed employees) with 2-NDFL certificates, does not provide for restrictions on the number of requests received from the employee. Therefore, 2-NDFL certificates must be issued by a tax agent upon receipt of requests from individuals who are currently working or have already quit within three days from the date of application (Article 62 of the Labor Code of the Russian Federation).

Deadline for issuing 2-NDFL to an employee upon dismissal

According to labor law, a resigning employee must be issued all documents related to his job on the day of dismissal, which means that if the employer violates this period, he can complain to the labor inspectorate.

Certificate 2-NDFL upon dismissal: for what period is it issued

The fiscal services also do not indicate the period for which it is possible to submit 2-NDFL to leaving (and not only leaving) employees, therefore, information can be requested for any period of interest. Usually, dismissed employees are provided with a certificate of income for the period from the beginning of the current year to the day of dismissal, since a document for this period is required for subsequent employment.

If it is necessary to obtain information on income for previous periods, then, as a rule, problems with filling out a certificate in the accounting department also do not arise. For example, an employee who leaves from July 1, 2018 has the right to receive 2-NDFL certificates for the first half of 2018, 2017, 2016, 2015 (upon filing a request). Modern automated payroll systems today allow you to generate a 2-NDFL certificate for any specified period, of course, taking into account reasonable terms. Most likely, it will not be possible to obtain a certificate from the employer six years ago, since tax agents are required to keep such documents for 4 years.

Employers submit to the IFTS information on the income of individuals for the past year, therefore, as a last resort, if it is impossible to obtain information from the employer, you can request it from the tax office and the Pension Fund by contacting the IFTS and the fund branch at the place of residence.

So, 2-NDFL can be issued upon dismissal at the request of an employee for previous years (for example, for registration of a property deduction in the Federal Tax Service Inspectorate) or for several months of the current year (for example, for calculating a mortgage loan), that is, for the period which will be specified in the request. The employer must do this on the day of dismissal.

The employee quit in November 2014. Upon dismissal, he was issued a certificate in the form of 2-NDFL. In December 2014, he again applied to issue the same certificate and said that he would need such a certificate again in January 2015.
How long after dismissal is the employer obliged to issue a certificate in the form of 2-NDFL? What date should I put on the certificate: the date of dismissal or the date of issue of the next certificate?

On the basis of the Tax Code of the Russian Federation and the Labor Code of the Russian Federation, tax agents issue to individuals, upon their written applications, certificates of income received by individuals and withholding tax amounts in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
Form 2-NDFL "Certificate of income of an individual for 20__" approved by the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3 / [email protected] "On approval of the form of information on the income of individuals and recommendations for filling it out, the format of information on the income of individuals in electronic form, reference books" (as amended by order of the Federal Tax Service of Russia dated December 26, 2011 N 291).
Imposing the obligation on the employer to provide the employee with a certificate in the form 2-NDFL upon his application, the Tax Code of the Russian Federation did not provide for any restrictions on the frequency of receipt from the employee, as well as other persons in respect of whom the employer acted as a tax agent, of the relevant requests. Therefore, such certificates must be provided by a tax agent every time a request is received from individuals - taxpayers (including employees and former employees) no later than three working days from the date of submission of the relevant application (Labor Code of the Russian Federation).
As for the date of the certificate, in accordance with section II "Filling out the Certificate form" of the Recommendations for filling out the 2-NDFL form in the field "from ________", the date (day, month number, year) of drawing up the Certificate by sequential recording of data in Arabic numerals is indicated, for example: 01/15/2014, where 15 is a day, 01 is a month, 2014 is a year.

For your information:
At the same time, the Tax Code of the Russian Federation stipulates that tax agents submit to the tax authority at the place of their registration information on the income of individuals for the past tax period and the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation for this tax period. Such information is contained in the federal information resource "Information about individuals".
Therefore, on the issue of obtaining information on the amount of income received and the amounts of tax withheld from them, the taxpayer has the right to apply with a written application to the tax authority at the place of residence. Information is submitted on the letterhead of the tax authority upon presentation of an identity document (see, for example, the Federal Tax Service of Russia for Moscow dated 20.02.2012 N 20-14 / [email protected]).

Prepared answer:
Expert of the Legal Consulting Service GARANT
professional accountant Molchanov Valery

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.

Upon dismissal of an employee, the employer, along with all the necessary documents, must issue him a 2-NDFL certificate. This document contains information not only about the average monthly earnings, but also about the income tax paid. What is the procedure for drawing up and issuing a 2-NDFL certificate should be disassembled in more detail.

Why does a dismissed person need a 2-NDFL certificate?

Upon termination of the employment relationship, the employee receives a work book, since when applying for a new job, a new employer will definitely request it. The 2-NDFL certificate is also one of the important documents, since on the basis of the information that is indicated in it, the new employer charges payment on a certificate of temporary disability.

In the event that an employee, after dismissal, is registered as unemployed at the labor exchange, then a 2-NDFL certificate is necessary for him to receive unemployment benefits, since the benefit is paid based on the average monthly earnings.

An employee may need a document on the amount of salary and taxes paid in other cases, for example:

• to obtain a visa to another state;
• for a loan;
• to receive government payments.

Upon dismissal, the employee must not remind the employer before leaving that it is necessary to issue a certificate of income tax paid; the employer issues this document without the employee's request. If the document was not issued upon dismissal, then the employee may request its issuance at any time.

As for obtaining a 2-NDFL certificate, when an employee does not leave, then usually, if he requests it orally, the employer issues it without any problems and does not require a written request. In this case, the employee should clarify for what period of time he needs to receive a 2-NDFL certificate.

Sample document.

The form of a certificate of income of an individual was approved by the Order of the Federal Tax Service of Russia dated October 30, 2015. Mandatory information that the 2-NDFL form contains:

• details of the tax agent;
• information about the recipients of income;
• income that is taxable;
• tax deductions (if any);
• total amounts of income and tax.

The column "Data of the tax agent" contains complete information about the employer. Employee details include the following:

• citizenship and taxpayer status;
• registration and actual residence address;
• passport data.

Charges subject to taxation are written on a monthly basis, indicating the codes of income and tax deductions, as well as the corresponding amounts. If an employee is entitled to social or property deductions, then this information is also indicated in the document on the income of individuals with a link to documents that give the right to apply them.

Before issuing a 2-NDFL certificate to an employee upon dismissal, it is signed by the head of the organization or other legal representative with the obligatory affixing of the tax agent's seal. Without a signature and seal, the document is considered invalid.

All data must be entered without errors. If later inaccuracies were discovered, then the tax agent is obliged to make changes as soon as possible, otherwise he will be held administratively liable for distortion of tax accounting data.

Obligation of the employer to issue documents to the employee

Article 62 TK PF.

The employer is a tax agent, therefore it is he who is responsible for the timely transfer of all necessary payments to the budget, including income tax on all payments that are accrued to the employee.

Rarely enough, but there are times when the employer refuses to issue a document on the taxes paid to the dismissed person. This mainly happens if the employer has arrears in salary payments, as well as in the case when the organization does not properly keep tax records.

The employer must issue documents on wages and taxes paid no later than 3 days from the date of the written application. This rule is established by article 62 of the Labor Code of the Russian Federation. If the employer did not respond to the employee's request in any way, then the latter has the right to file a complaint with the labor inspectorate.

Important! The employee may require two copies of the certificate or ten, any number the employer is obliged to issue as many times and in such quantity as required.

The Labor Code of the Russian Federation does not contain direct responsibility of the employer for failure to submit documents at the request of the employee. However, the Code of Administrative Offenses contains Article 5.27, which spells out responsibility for non-compliance with labor legislation. So, when a fine is imposed on an official, its amount ranges from 1,000 to 5,000 rubles. If an organization is involved as a violator, the fine will be from 30,000 to 50,000 rubles.

For what purposes may a 2-NDFL certificate be needed upon dismissal from work, and for what period should it be drawn up? Some employees of the HR and accounting department, not knowing the acceptable deadlines for the submission of documentation, make serious mistakes.

Help 2-NDFL Help

Certificate 2-NDFL is a document of a certain form established by the state, which is intended for various situations, but first of all it is needed to confirm the payment of income tax of the organization's employees to the tax office.

Also, for example, an individual may need a certificate to confirm sufficient income when applying to a bank for a loan or when changing jobs so that the new manager is aware of the period and amount of taxes paid for the employee, as well as the previously received salary.

In this case, if the new worker meets on maternity leave or for some period loses his ability to work for other reasons, 2-NDFL, which was issued to him earlier, will help to calculate the size of the sick leave.

For reference! From the same document, it will be possible to find out whether the family of a worker is poor; some organizations provide financial support to such families.

The period for which the certificate is issued

Many people wonder for what period a 2-NDFL certificate is issued. If an employee gets a new job, in most cases, personnel officers or the boss himself require information on regular income tax deductions for the year from the enterprise where the new employee worked before. 12 months is the generally accepted billing period for the tax office.

However, in some cases, it may be necessary to confirm income and payment of taxes for a longer or, conversely, a shorter period for those employees who were laid off. According to the Tax Code, there is no minimum billing period in this situation. If we are talking about documentation for two years or several years, then the manager can issue several certificates, that is, one certificate for each year.

There are situations when workers are only registered in the organization, for example, the worker was on parental leave for up to one and a half years and requires proof of payment of taxes for this period.

The accountant will refuse to issue such a document, since during the period of the worker's disability, an allowance was paid from the FSS, and it should not be taxed, that is, there can be no tax payments, respectively, and similar information. Most likely, a notification will be issued stating that no income was accrued from the organization, no taxes were withheld.

Important! Since the storage of tax documents should not exceed 4 years, the bosses can issue tax information to the dismissed employee only for this period.

When is income and tax information provided?

As practice shows, more often the documentation necessary for an employee is issued on the day he leaves. But, since the Labor Code implies a written requirement for the issuance of certain papers, up to this point the accounting department has every right not to provide any documents.

The request can be made in free form, it is necessary to indicate the following information:

• name and other data of the employer;
• previous position, name and surname of the employee;
• as accurately as possible a requirement to provide copies or originals of documents;
• correct date.

Be sure to sign. The date will be needed in order to prove in court that you are right in the event of a refusal to issue documentation after the expiration of the period. The period of time for which the accountant issues such information should be equal to three working days, regardless of when the worker came with such a request.

Issuance of a 2-NDFL certificate is an accounting action that requires compliance with certain nuances. It is impossible to refuse to provide it if the worker carried out official duties and regularly received wages for this. An organization that has not issued the necessary papers to the dismissed faces a fine of up to 50,000 rubles and administrative liability for violation of labor protection.