Dismissal certificates. Certificates issued by the employer to the quitting employee Do they give a certificate of 2 personal income tax upon dismissal

The list of documents issued upon dismissal includes a 2-NDFL certificate.

Certificate 2 of personal income tax upon dismissal is filled out in strict accordance with the established requirements. For the correct entry of information, the employer must know them, since both the entered terms and the information provided are determined by law and do not tolerate approximations.

Termination of the working relationship can be initiated by any party to the employment contract, but the dismissal procedure itself does not change in any way. Upon termination of cooperation, the employer and the hired person must make mutual settlements with each other in order to subsequently have no claims. Breaking the contract is accompanied by a number of actions, the list of which includes:

1. Accrual of cash payments, in the form of wages and compensation amounts for unused vacation.
2. An employee's report for previously issued inventory items and personal protective equipment.
3. Issuance of personal documentation and other forms that the resigning person may need later.

Speaking about the documents that are issued to a citizen upon leaving the organization, they can be conditionally divided into two groups:

1. Mandatory - their issuance is regulated by the Labor Code and is compulsory for the employer.
2. Upon request, such forms are provided only at the request of the citizen himself, and the management has no right to refuse to prepare and issue them.

Mandatory forms include those that were provided by the employee to the employer to confirm their work experience and level of professionalism. These include:

1. Labor book.
2. Medical book.
3. Diplomas.
4. Certificates or certificates of completion of training and qualification.
5. A record of the average salary for the last two years, which is indispensable when calculating hospital benefits.

With the expressed initiative of the person being dismissed, he is obliged to provide:

1. Copies of orders for the enrollment of the employee in the state and the termination of relations with him.
2. Certified copies of papers that confirm that the person has been rewarded or rewarded for work.
3. Help on the form 2-NDFL.

The terms for issuing non-binding documents are not limited by the framework of the dismissal procedure, they can be obtained later, after the labor relationship has been terminated.

2-NDFL income statement

Personal income tax (PIT) is a deduction that is made on all income of a citizen. It is calculated as a percentage of the funds received, the amount of taxation directly depends on the presence or absence of citizenship of a person. Tax rates also vary depending on where the funds were received from.

The employer is responsible and accountable only for those deductions that he personally makes from the salaries of his employees. For the rest of the income, the citizen himself is obliged to report and this should be done at least once a year. Individual entrepreneurs who have employees, as well as legal entities, are required to calculate personal income tax on a monthly basis and transfer it to the budget in accordance with the established procedure. Reporting on 2-NDFL allows tax authorities to control the correctness and completeness of deductions, as well as keep a general record of income and expenses of employees.

Tax deductions, regardless of the frequency of their payment, always have a general annual accounting, therefore, when moving from one employer to another, it is extremely important to provide information about the previously deducted amounts at the new place of work. This procedure allows you to calculate the total annual income and correctly calculate taxes and fees.

Main purpose

Certificate 2-NDFL allows you to provide complete information about how much income was received by an individual in this enterprise, as well as how much money was withheld from him. Employers deduct taxes for each person who works for them, but an individual can only get information about himself, because this data is confidential. Help 2-NDFL allows you to make such an individual sample from the general tax report.

Information about the wages received and the interest withheld from it can be obtained only from your employer. This document is often requested by employees throughout the entire period of work. It is impossible to do without its provision when obtaining a loan, obtaining subsidies and benefits. This form allows you to prove not only the declared income, but also the fact that the person works and regularly receives certain amounts.

Upon dismissal, a certificate in the 2-NDFL form makes it possible to correctly calculate the total amount of income for the current calendar period, and, accordingly, calculate tax deductions. Typically, the form contains information about the amounts for the year, but may contain fewer months.

Help is filled in according to a special template, which necessarily contains:

1. The name of the legal entity and an indication of its banking, tax and payment details. Particular attention is paid to the individual code, which determines under which number the company is registered in the tax register.
2. Passport data of the employee to whom it is issued, including not only his full name and passport number, but also the registration address of the individual.
3. The tax rate applied to this employee.
4. Income amounts by month and total.
5. The amount of the calculations is the total amount.

If during the period under review the hired person had other deductions, then they are also indicated.

Income and deduction codes

When filling out tax forms, a coded system for entering information is used.

This allows you to save space for the information you enter and to systematize data processing. Each type of income and deduction has its own unique code. The complete table of accepted codes is quite extensive and allows you to specify any amount, as well as explain why it was charged or withheld.

The most common income codes are:

1. Salary - 2530.
2. Vacation compensation - 2012.
3. Disability benefit - 2300.
4. Labor remuneration - 2000.
5. Honorable Mention - 2002.
6. One-time financial assistance from the head - 2762.

Each tax deduction has its own code, which, upon dismissal, must be entered opposite the amounts calculated from wages.

Rules for filling out the form

The 2-NDFL certificate is filled out in a strictly established form, which is given in the order of the Federal Tax Service of Russia dated 10/30/15. ММВ No. [email protected] The form of the document must be filled in according to strict rules, which are also regulated by order No. ММВ [email protected]

When entering information into the 2-NDFL certificate, it is necessary to take into account the following mandatory rules:

1. The form is issued to individuals who received income from this employer.
2. The document is provided at the written request of an individual.
3. The amounts of income received and deductions deducted are registered in rubles and kopecks.
4. Withheld personal income tax is reflected in rubles without kopecks.

When specifying the tax amount, the standard rounding rules are used - everything that is less than 50 kopecks is discarded, and what is more is increased to the ruble.

The term and procedure for issuing an employee

Information about income and taxes withheld from them is provided at the request of the employee. Letter No. 20-14 / 3/16873 of the Moscow Department of the Federal Tax Service dated February 24, 2011 explains how often such requests may come from employees and the obligation to satisfy their employers. The letter says that there are no restrictions on the number of requested certificates. Any employee can turn to the management of the organization with a statement on the preparation of the form in one or several copies at once. An application form is optional, and many employers issue forms without a written request.

When determining the deadline for filling out the 2-NDFL form, it is customary to appeal to Article 62 of the Labor Code of the Russian Federation, which indicates that information on wages is provided to an employee within three days. Please note that working days are implied, and they start from the moment of application submission. With oral communication, the timing is more vague.

The deadline for submitting the form to the tax

All tax agents, whether legal entities or individual entrepreneurs with employees, are required to regularly submit reports to the tax office. Each of them has its own strictly set deadlines for submission. Form 2-NDFL is filled out by employers for all persons working for them once a year. The deadline for its submission is March 31st. If this day is a non-working day, then reporting is submitted earlier. It is imperative that statements of income and calculated personal income tax are submitted by April 1.

1. Calendar year from January 1st to December 31st.
2. In case of reorganization of the company or its liquidation from January 1 to the date of the termination of the existence of the legal entity.

The form is submitted at the place of registration of a legal entity or individual entrepreneur.

Penalty for late delivery

The Tax Code of the Russian Federation regulates the deadlines for submitting various documents to the Federal Tax Service Inspectorate and establishes penalties in case of their violation. The articles of the Tax Code of the Russian Federation stipulate that tax agents bear administrative responsibility if the reports are not submitted on time.

Penalty amounts for non-submitted reports in the form 2-NDFL are specified in article 126 of the Tax Code, paragraph 1. For each form not submitted on time, a fine of 200 rubles is charged. Considering that a separate form is filled out for all employees, then for employers who have dozens or even hundreds of people on staff, this punishment can result in huge sums.

An administrative penalty will be incurred by the tax agent even if incorrect information is indicated in the submitted reports. The amount of fines depends on the intentionality of their provision.

Correction of 2-NDFL

If the tax office has identified inconsistencies and found inaccuracies, they will have to be corrected. The accountant of the enterprise is obliged to make new calculations. When entering corrected information in the form, a code from 01 and more is put in a specially designated line, which corresponds to the number of corrections.

It is impossible to correct errors in an already completed form, the accountant will have to draw up a new form, putting a mark that it is correcting the previously submitted information. Each fix is \u200b\u200bsubject to mandatory penalties.

Corrected forms are submitted with the actual filing date. It is necessary to transfer them to the tax service using standard methods for the organization:

1. Electronic.
2. In paper version.

When filling out a corrective report, only corrected data are entered into it.

It will be interesting for you

In the process of moving to a new job, any employee will need to provide information about previous income. In this article you will find answers to the questions: how to confirm your income and paid taxes, the right to legal deductions, as well as the procedure for requesting and providing a 2-NDFL certificate in the same place in 2018, in which cases such certificates are not needed.

Why at a new job a 2-NDFL certificate

As a general rule, the employee transfers the work book to the personnel service, signs the contract and believes that this is enough. In fact, everything is a little more complicated. Information about previous earnings; the amount of deductions; days that the employee missed due to illness may be required by the accountant. It doesn't matter if the employee enters the service in the middle of the year or at any other time. Speaking about the 2-NDFL certificate, at the new place of work the accountant will receive information:

• New employee's income since the beginning of the year;
• Amount of tax deductions granted: standard, property or social;
• What rate was applied to the employee's income.

The new employer assumes the powers of a tax agent for its staff, withholds taxes from the income received, and applies tax preferences to individual citizens.

To a greater extent, income, or rather their volume, is required for those who have one or more young children, dependents up to 18 (in some cases up to 24) years. As long as the employee's income has not exceeded the established limit of 350,000 rubles, he is given a deduction for children.

What is the help (sample)

The unified standard was approved by order of October 30, 2015 No. ММВ-7-11 / [email protected] Federal Tax Service of Russia. Used by all employers to compile employee income information. It should not contain errors in details, personal data, income and taxes.

The above-mentioned order contains the requirements for filling out the form, methods of formation and transmission for informing the Federal Tax Service. The header of the form contains information and details of the employer. Let's list some of the mandatory details that accountants pay attention to when drawing up:

• Date and number of the certificate;
• Full name of the employee;
• TIN of the employee;
• Address of the location of an individual, recipient of income;
• Detailed information on accrued earnings, as well as sick leave, vacation pay, other payments (generated in the form of a table with a breakdown by month;
• The tax rate that was applied to income;
• The total number of deductions, their total value;
• Total value: income received, tax amount calculated, withheld, transferred to the budget.

All information about income and taxes in the 2-NDFL certificate is coded. The employee is supposed to hand over the original, certified by the signature of the person in charge and the seal of the company.

How can you replace 2-NDFL at a new job?

When an employee needs to confirm income in the company, they can generate a certificate on letterhead, in a free statement. However, this method has practically outlived its usefulness. If you need to confirm the existence of earnings:

• To a credit organization;
• To the service of social protection of the population;
• To the tax office,

then the listed structures also require a legally approved form of certificate 2-NDFL. A deviation from the rule is allowed only when the bank accepts information on a form that is approved by itself.

If necessary, you can provide a certificate to social security in the form of 2-NDFL for calculating targeted benefits, you can take it from the employer for 3 or 6 months when the income is received.

If the recipient of income submits a declaration for a tax deduction (property or social), then the above form of reference is also required to the 3-NDFL declaration. For tax authorities, an annual certificate is drawn up with the income received for the year in which it is planned to claim the deduction.

If the employee already receives a deduction, then information about this is contained only in the 2-NDFL form. And at a new place of work, it will not be possible to replace it with any other form.

Is it always necessary to bring a 2-NDFL certificate to a new job

So, we found out for what needs a 2-NDFL accountant certificate at a new job is required. If an employee claims the right to legal preferential tax deductions, then information is required about its amount, how many deductions were received at the beginning of the year, as well as cumulative income in order to control the amount limit (as is the case with the standard amount of 350,000 rubles).

If the total earnings limit is not exceeded, and the employee is entitled to receive deductions, then this will be contained in the income statement. The tax deduction is provided throughout the year. And if, before its end, the total earnings exceed the approved value, then the deduction will be renewed only from next year.

Also, a common case when an employee is employed after maternity leave. If earnings were not accrued for the current year, then the zero form 2-NDFL is not provided to her. And you don't have to bring it to a new job. In such a situation, upon dismissal, an employee is issued a certificate of average earnings, which reflects information for calculating social benefits in the event of maternity and temporary disability.

Help is not required if:

• The citizen has not yet worked and this is his first employment;
• The citizen was hired from the first day of the new year;
• The employee had no income or does not claim the claimed deductions.

In such cases, the amount of tax will be calculated from the entire amount of accrued earnings.

Frequency of issuing 2-NDFL for a new job

There is no strict rule in the legislation that indicates how many times an employee has the right to apply for this certificate. A resigned employee can also apply to his previous place of work for proof of income.

In other cases, namely in order to inform the fiscal service about the income of citizens, the law establishes two periods when the employer performs the duties of a tax agent:

1. Until April 01 of the year that came after the reporting year. Information is provided about the income received, taxes withheld and paid.
2. Until March 01 - if the employee received income in the past period, but for some reason (clause 5 of article 226 of the Tax Code), the tax is not withheld and is not transferred to the budget.

To obtain a certificate at the place of work (new or old), the employee will need to apply personally to the accounting department of the enterprise, or by phone leave an application for the formation of 2-NDFL. The accountant is obliged to prepare a certificate for the employee within a period of no longer than 3 working days. For those who quit, a certificate of income is handed over simultaneously with other labor documents (work book, agreement on termination of the contract), as well as certificates of other purposes.

Important! The validity period of such certificates is limited to one month. If you did not use it during this period, then you will need to request 2-NDFL again.

Common questions

Question 1: If the employee worked at the branch. But income certificates must be issued by the parent organization located in another region. How can he get a 2-NDFL certificate?

The responsibility of the accounting department of the head office in such a situation will be to form and after 3 days send the documents by Russian post to the employee's home address. At the same time, the validity period of the certificate does not change, it is also valid for 30 days. At the new place of work, it will be possible to ask for a copy by e-mail or fax.

Question 2: What are the deductions for an employee at the place of work?

The employee has the right to several types of deductions:

It can be concluded that for an employee who has the right to benefits in terms of income, it is beneficial to bring a certificate from a past job.

Certificate 2-NDFL - a paper informing about the employee's income, paid during the year, and the income tax withheld from them. The duty of the employer is to issue this certificate at the written request of the worker. Upon dismissal, as a rule, a written application form is not required from an employee; the employer provides 2-NDFL on the last day of work, along with other documents issued to the dismissed on the day of termination of the contract.

Why is 2-NDFL issued upon dismissal

A certificate of income will be useful at a new place of work for the correct calculation of personal income tax and determination of the amount of the prescribed standard deductions.

"Children's" deductions are due for incomes that are within certain limits established by the laws of the Russian Federation. In 2016, the deduction for a child is taken into account only until the employee's salary from the beginning of the year reaches 350,000 rubles.

As soon as the total salary from January to the current moment exceeds the boundary mark, the deduction for children will not be granted until the end of the year.

For the correct calculation of tax and deductions in the new location, you need to provide 2-NDFL for the current year. The new employer will take into account the payments in the previous place in the total earnings since the beginning of the year.

A 2-NDFL certificate may be required for other cases as well. The employee has the right to demand this document from the employer at any time of employment by writing an appropriate application.

Upon dismissal, employers themselves draw up and issue this certificate. If this did not happen, the employee's right to demand from the employer the 2-NDFL completed for the current year.

If, upon dismissal, the employer did not issue a certificate, and after the dismissal the employee had a need for this paper, he can at any time write an application for the issuance of 2-NDFL and transfer it to the former employer. The latter's duty is to prepare a certificate within three days and issue it to the applicant (Article 62 of the Labor Code of the Russian Federation).

What to show in 2-NDFL

The form includes information on the amounts of money paid to the employee from January of the current year to the day of termination of the contract.

The certificate includes those payments from which income tax was withheld by the employer. If the payment is not taxable, then it is not necessary to show it in 2-NDFL.

What payments are not shown:

• Severance pay in the range of three monthly wages;
• State benefits related to pregnancy, childbirth and raising a child (sick leave are not included here);
• Compensation for harm and some other payments provided for by clause 1 of article 217 of the Tax Code of the Russian Federation.

When to file 2-NDFL for a dismissed person to the tax office?

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

The certificate submitted to the Federal Tax Service about the dismissed employee must have the same number that was assigned to it when it was issued to the employee on the last working day. The date is also saved.

The term for the transfer of certificates to the tax office:

• 01.04 next year - for all employee income;
• 01.03 of the next year - according to income in respect of which no withholding was made.

Form 2-NDFL in 2016

In 2016. the 2-NDFL form from the Order of the Federal Tax Service MMV-7-11 / is used [email protected] 30.10.15.

The form is presented in five sections, in which the information is sequentially filled in:

1. About the employer;
2. About the employee;
3. On the employee's income;
4. On the required deductions of a different nature;
5. About withheld personal income tax.

The drawn up 2-NDFL is certified by the head or representative of the company, for whom you need to issue a power of attorney or transfer to him the right to sign the certificate using an order. The details of the document certifying the right to represent the interests of the principal are indicated at the bottom of 2-NDFL.

An example of 2-NDFL registration upon dismissal

In the upper part of the form, the introductory title part is filled in, which sequentially provides information:

• The year for which the paper is prepared - in the example under consideration, this is the year of the employee's dismissal;
• Certificate number and date of registration - these details are saved on the copy of 2-NDFL, which will be transferred to the tax office next year;
• Sign - takes one value: "1" - if filling is made in relation to an individual who received income from which personal income tax was withheld; "2" - if the tax is not withheld in full from a certain part of the employee's income;
• Correction number - the ordinal number of corrections to the current form is put in a number, if 2-NDFL is generated for the first time, then “00” is put in the field;
• Tax code where the certificate will be submitted at the end of the current year.

If the employee in the current year received income from which tax was not withheld, then 2-NDFL is filled with a sign "2" in relation to such payments, as well as 2-NDFL with a sign "1" for taxable income. That is, for one person in such a situation, 2 certificates with different values \u200b\u200bin the "sign" field will be issued.

Registration of sections 2-NDFL

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 employer's internal local documentation 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.

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 a new worker meets on maternity leave or loses his ability to work for some period of time 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 requires information on regular income tax deductions for the year from the enterprise where the new employee previously worked. 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 from the organization was accrued, taxes were not 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 issued in a free form, it is imperative to indicate the following information:

• name and other data of the employer;
• previous position, name and surname of the employee;
• as accurately as possible the 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.

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 incapacity for work.

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 inaccuracies were subsequently 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 has not responded 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.