Dismissal certificates. Certificates issued by the employer to the quitting employee Help 2 personal income tax on the day of dismissal

The legislation provides for the obligation of the employer. Some certificates are issued without fail, others - at the request of the employee.

The procedure for issuing documents (copies) related to work is regulated by Art. 62 of the Labor Code of the Russian Federation. According to the rules of this article, the employee must submit a written application to the employer containing a request for obtaining relevant certificates, documents or their copies. In turn, the employer is obliged, no later than three working days from the date of filing such an application, to issue to the employee:

• copies of documents related to work (orders for employment, transfer to another job, dismissal);
• certificates of wages, accrued and actually paid insurance contributions for compulsory pension insurance, the period of work with the given employer, etc.

Note! Copies of documents related to work must be properly certified and provided to the employee free of charge (Letter from Rostrud dated 20.12.2012 N PG / 9518-6-1).

Documents at the request of the employee are drawn up by various services of the organization: certificates in the form of 2-NDFL, the accrued and actually paid insurance contributions for compulsory pension insurance are issued by the accounting department, and a certificate of the period of work with this employer is issued by the personnel department.

Let's give a sample of filling a written request for the issuance of certificates.

Chief Accountant,
HR inspector
prepare and issue
on the day of dismissal of the employee
October 25, 2016

Director of LLC "Matrix"
O.S. Borisov
from Viktor Sergeevich
Bykova

In. N 77 / к from 25.10.2016

Statement

In connection with the termination of the employment contract dated 02.02.2015 N 123, I ask you to give me documents related to work in Matrix LLC, namely:

• a certificate in the form 2-NDFL for 2016;
• certificate of wages;
• certificate of accrued and actually paid insurance contributions for compulsory pension insurance;
• a certificate of the periods of work at Matrix LLC.

Let's consider in detail the procedure for issuing individual certificates.

Certificate of the amount of earnings for two calendar years preceding the year of termination of work

According to clause 3 of part 2 of Art. 4.1 of the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", the employer is obliged to issue the insured person on the day of termination of work a certificate of the amount of earnings for two calendar years preceding the year of termination of work (service , other activity) or the year of applying for a certificate of the amount of earnings, and the current calendar year for which insurance premiums were charged, and the number of calendar days falling in the specified period for periods of temporary disability, maternity leave, parental leave , the period of the employee's release from work with full or partial retention in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund were not charged for the retained wages for this period.

A certificate of the amount of earnings for two calendar years preceding the year of termination of work (service, other activity) is drawn up in the form approved by Order of the Ministry of Labor of Russia dated April 30, 2013 N 182n.

Information on accrued and paid insurance premiums

According to par. 3 p. 4 art. 11 of the Federal Law N 27-FZ on the day of the dismissal of the insured person or on the day of termination of the civil contract, for the remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, the policyholder is obliged to transfer to the insured person the information provided for in para. 1 of this paragraph, and receive from him a written confirmation of the transfer of this information to him.

The necessary information is contained in section. 6 "Information on the amount of payments and other remuneration and the insurance experience of the insured person" calculation in the RSV-1 form of the PFR (approved by the Resolution of the PFR Board of January 16, 2014 N 2p). This section contains information about the employee for the reporting period in which he left: from the beginning of the current year to the date of dismissal.

Note. For the periods up to 2014, employers had to draw up forms SZV-6-1 (information on the accrued and paid insurance contributions for compulsory pension insurance and the length of service of the insured person) and SZV-6-4 (information on the amount of payments and other remuneration, on accrued and paid insurance contributions for compulsory pension insurance and insurance experience of the insured person), approved by the Resolution of the PFR Board of July 31, 2006 N 192p.

When submitting information, one should be guided by the Instruction on the procedure for maintaining individual (personified) accounting of information about insured persons, approved by Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 N 987n (hereinafter - Instruction N 987n).

To fulfill the requirement of par. 3 p. 4 art. 11 of the Federal Law N 27-FZ and paragraph 35 of Instruction N 987n (to receive written confirmation from the employee that the information was transferred to him), you can provide the employee's signature on a copy of section. 6 calculation in the form of RSV-1 PFR, which remains in the organization. You can also record the transfer of information to an employee in the logbook of issued certificates.

Note. Since 2017, due to the fact that the functions of administering insurance premiums are transferred to the tax authorities, a new form will be applied instead of calculating using the RSV-1 PFR form.

Certificate of average earnings

A certificate of average earnings for the last three months at the last place of work is required for a former employee if, after dismissal, he cannot find a job. In such a situation, a citizen has the right to register at an employment center (clause 2 of article 3 of the RF Law N 1032-1). This certificate is needed to determine the amount of unemployment benefits (clause 1 of article 33 of the Law of the Russian Federation N 1032-1).

Decree of the Government of the Russian Federation of 09/07/2012 N 891 approved the Rules for registering citizens in order to find a suitable job, as well as the Rules for registering unemployed citizens.

A certificate of average earnings for the last three months is included in the package of documents required for registering a citizen, as well as for paying him unemployment benefits (clauses 4, 7 of the Rules for registering citizens in order to find a suitable job, clause 4 of the Rules registration of unemployed citizens).

To obtain a certificate, the employee must submit an application. Moreover, he can apply for this certificate after dismissal. Here is a sample of such a statement.

Director of LLC "Matrix"
O.S. Borisov
from Anna Sergeevna Frolova,
living at:
603001, N. Novgorod,
st. Shirokaya, 4, apt. eleven

Statement

Please give me a certificate of average earnings for submission to the employment service of the Nizhny Novgorod region of N. Novgorod for the calculation and assignment of unemployment benefits.

As for the form of the certificate, it has not been approved at the legislative level. Composing it in any form, employers do not always provide all the information the employment center needs.

To ensure uniform approaches when registering citizens in order to find a suitable job, the Ministry of Labor, by letter of August 15, 2016 N 16-5 / В-421, sent for use in work the recommended form of a certificate of average earnings for the last three months at the last place of work.

Note. Earlier, Rostrud, in a Letter dated 08.11.2010 N 3281-6-2, spoke about the possibility of using a certificate form approved by the state authorities of the constituent entities of the Russian Federation. At the same time, it was noted that failure to provide a certificate in the form approved by a regulatory legal act of a constituent entity of the Russian Federation cannot serve as a basis for refusing to recognize a citizen as unemployed and to accrue unemployment benefits.

• organization name (TIN, OKVED code);
• average earnings for the last three months in numbers and words;
• duration of paid work in the last 12 months, as well as information about working conditions (full or part-time);
• information on the presence, during the 12 months preceding dismissal, of periods not included in paid work (parental leave until the child reaches the age of one and a half or three years, unpaid leave, downtime, time of forced absence due to the employee's fault, temporary disability, including maternity leave, and other periods when wages were not paid);
• the basis for issuing a certificate (personal accounts, payment documents);
• signatures of the head and chief accountant of the organization, seals of the organization.

Note! If the certificate is drawn up by the employer in any form and contains information necessary to determine the amount and timing of payment of unemployment benefits, there are no grounds for refusing to accept it.

Note. Average earnings are calculated in accordance with the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service, approved by the Resolution of the Ministry of Labor of Russia dated 12.08.2003 N 62.

What should you pay attention to when filling out a certificate in a situation where an employee worked in an organization on a part-time basis? The reference form recommended by the Ministry of Labor contains a special field for indicating information about part-time work (weekly). In this case, one should reflect:

• the number of working hours per day and the number of working days;
• the period of engagement to work on such conditions;
• article of the Labor Code of the Russian Federation, on the basis of which a part-time working day (week) is established.

If the employer will issue a certificate not in the recommended form, the relevant information must also be indicated.

If the certificate is issued in a form approved in the region, information on the periods of work on a part-time basis with recalculation of a full-time (weekly) basis may be required. For example, if an employee worked part-time for four hours a day (20 hours a week with a normal work week of 40 hours), the recalculation would be 1/2 week.

When do you need to issue a certificate of average earnings if the employee submitted an application on the day of dismissal? According to the rule established by Art. 62 of the Labor Code of the Russian Federation, on the basis of a written application of the employee, the employer is obliged to give him copies of documents related to work (including certificates of earnings) within three working days. However, according to Art. 84.1 of the Labor Code of the Russian Federation, which is guided in the execution of the termination of labor relations, on the day of termination of the employment contract, the employer is obliged to give the employee a work book, make payments with him, and also issue duly certified copies of documents related to the work upon his written application. Since such documents also include a certificate of earnings, if there is an employee's application, it must be issued on the day of dismissal.

Providing the employee with a certificate of income received in the form of 2-NDFL

According to paragraph 3 of Art. 230 of the Tax Code of the Russian Federation, tax agents issue to individuals, upon their applications, certificates of income received and tax withheld in the form approved by the federal executive body authorized to control and supervise taxes and fees. Currently, the 2-NDFL certificate form is in force, approved by Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11 / [email protected]

As you can see, the Tax Code of the Russian Federation establishes the obligation of the employer to issue a certificate in the form 2-NDFL only at the request of the employee.

In a Letter dated June 21, 2016 N 03-04-05 / 36096, the Ministry of Finance clarified that the Tax Code of the Russian Federation does not provide for the liability of a tax agent for the failure to issue a specified certificate.

At the same time, the officials of the financial department noted that the obligation to provide documents related to work (including certificates of income received and personal income tax withheld) is established in Art. 62 of the Labor Code of the Russian Federation.

The conclusion that the issue of a tax agent providing an individual with a certificate in the form 2-NDFL refers to the legal relationship between the employer and the employee is also contained in the Letter of the Ministry of Finance of Russia dated August 26, 2016 N 03-04-05 / 50030.

The financiers drew attention to the fact that the establishment of the deadline for the issuance by the tax agent to individuals of certificates of income received does not belong to the subject of legal regulation of the Tax Code of the Russian Federation.

A retiring employee must be issued a 2-NDFL certificate on the last day of work (Article 84.1 of the Labor Code of the Russian Federation).

In conclusion, we list the basic rules for providing certificates to a quitting employee:

• documents related to work must be properly certified and provided to the employee free of charge;
• on a mandatory basis, upon dismissal, the employee is issued a certificate of the amount of earnings for the two calendar years preceding the year of termination of work, and information on the accrued and paid insurance premiums;
• the employer must receive from the quitting employee a written confirmation of the transfer to him of information about the calculated and paid insurance premiums;
• a certificate in the form 2-NDFL, a certificate for the employment service about average earnings and other certificates are issued at the written request of the employee;
• all certificates must be issued to the employee on the day of dismissal.

The dismissal of an employee is carried out at the legislative level. First of all, it is an order, which indicates from what time and for what reason the employee leaves. On this day, the final calculation is made and the completed work book is returned. Also, upon dismissal, they are given a certificate in the form of 2 personal income tax, which will be needed during a new job. Why they issue a certificate and the features of its design, we will consider in this review.

Upon dismissal, the employer must issue a physical. a person in their hands a declaration of 2 personal income tax.

You will need help in several cases:

• At the new place of work to calculate the average wage when calculating sick leave, vacation;
• if physical. the person registers on the exchange as unemployed. Information from the certificate issued upon dismissal will be needed to calculate the allowance, the calculation of which is taken from the average monthly earnings at the last place of work;
• when applying to the visa center or embassy to obtain a visa;
• when applying to credit institutions for a loan;
• to receive funds from government funds.

Issuing a certificate upon dismissal is not the right, but the obligation of the employer without reminders to the physical. a person about this need. If the certificate was not issued on time, this is done after the employee's request in a short time. This norm is enshrined in Article 62 of the Labor Code.

Upon dismissal, physical. the person, the employer provides a certificate only upon the oral request of the employee, who specifies for what period he needs a calculation. However, if it is provided on time, it is better to support the request with an extradition statement.

The company acts as a tax agent that makes monthly payments to individuals. persons - employees of the organization for the payment of earnings, in addition, accrue, withhold and transfer personal income tax to the treasury.

In practice, there are often such situations when, upon dismissal, the 2 personal income tax report from the last place was not issued on time due to the formation of a debt to the employee, as well as when errors were found in the company's accounting.

After a written application from the employee, the 2 personal income tax report is issued no later than three days, only if, in violation of this period, physical. the person will contact the labor inspectorate.

The number of copies of the report is not regulated. If necessary, after dismissal, an employee makes a written request to the head of the company to issue several forms, and he has no right to refuse.

2 personal income tax is issued for what period

In a new job, the accountant will need personal income. faces for the last year. You also need a filed declaration on the amount of deductions and the “total” size of personal income tax upon dismissal. In addition, you will need information about accruals and deductions for an arbitrary period of time for other purposes, it depends on specific tasks.

For example:

• To obtain a loan when applying to credit organizations, the inspector will require information on earnings for a quarter or half a year;
• to receive funds from state funds, a certificate will be needed for the period specified by the employee, for example, a year.

Certificate 2 of personal income tax is issued after dismissal at the request of an employee, and at the end of the reporting year.

The accountant has a question about the period for which certificate 2 is issued, if information is needed on income for two or more years. In this case, the employer issues a certificate separately for each year.

If a woman who receives a childcare allowance for up to one and a half years has applied for a declaration, the certificate will indicate that during this period of time, the earnings from the enterprise were not transferred, and the source of income for her was the benefit from the FSS. The organization will issue a notification that the profit was not paid and personal income tax was not withheld.

The type of declaration was approved on October 30, 2015. The mandatory requirements for filling in 2 personal income tax include the registration of the following fields:

• Information about the employer, requisites. Abbreviations are allowed only in accordance with the statutory acts;

• information about the recipient of the profit - physical face;
• taxable income;
• deductions applied in the reporting period;
• the amount of profit and personal income tax.

In the information field about the agent, you must specify the full information about the legal entity.

In the column of information about physical. the person is told the following:

• Surname, name, patronymic;
• citizenship and status as a taxpayer;
• place of registration and place of residence;
• passport data.

The profit with which personal income tax is withheld is reflected with a breakdown by month. At the same time indicate the code of income and tax deductions, indicating the amounts. If physical. the person had the right to other deductions - social or property, this information is reflected in certificate 2 and indicates that such a right was presented.

The form must be certified by the manager or other authorized person and stamped. The certificate is considered invalid without a seal.

Regarding the calculation of 2 personal income tax, the procedure for registration is in effect: corrections are not allowed, if errors are found, a new form is issued as soon as possible.

For distortion of information, delay in time, administrative sanctions are applied to the tax agent.

Dismissal certificates at the employee's written request

Article 84.1 of the Labor Code approved the procedure for dismissal and lists the documents that the employer must issue to the employee on the last day of work.

This type includes:

• Certificate of the employee's income, taking into account the severance pay upon dismissal;
• on the sums insured to the Russian pension fund;
• work experience in the company.

Personal income tax declaration 2 refers to the type of certificates that are issued upon written request. A legal entity cannot refuse a former employee this right, since the indicators in these certificates relate only to the employee and work, up to dismissal, carry private information regarding a particular person.

When issuing a declaration upon a written application, the following shall be taken into account:

• Information is provided only free of charge;
• the declaration is submitted no later than 3 days from the date of registration of the application;
• not every organization has a staff member who will prepare papers on the experience of physical. persons in this company. In this case, if the employee leaves, the responsibility for extradition falls on the accountant.

References to the FIU contain personalized accounting information. This information is required to accumulate contributions for a new job.

When to submit 2 personal income tax for a dismissed person to the tax office

A declaration of 2 personal income tax for 2017 is made for each individual. a person, including a dismissed one. It should be submitted to the Inspectorate of the Ministry of Taxes and Duties no later than April 2, 2018

Certificate 2 of personal income tax for an employee who was dismissed during the calendar year contains the same number under which it was registered upon dismissal. The same rules apply to dates.

If by physical. the person has a debt on personal income tax, a certificate should be submitted to the fiscal authorities no later than March 1, 2018 and at the same time notify the former employee of the resulting debt.

What to do if the company is liquidated

If you need a declaration after dismissal, and the company is liquidated and excluded from the Unified State Register of Legal Entities, we will give a number of solutions for such a problem:

• The accounting officer of the new organization sends a request to the local fiscal authorities, where the reasons for this need are indicated. The declaration will be needed for average earnings when calculating vacation pay, sick leave, applying standard deductions;
• also apply for such information nat. a person can independently.

The IFTS in response to the request will provide complete information.

If there is a mistake in the help

If the certificate issued by physical. a person, upon dismissal, made a mistake, which they discovered on their own or during a fiscal audit, they form a "revision" and transfer them to the tax authorities. Without fail, the corrected version is sent to the former employee.

Conclusion

There is no direct obligation for failure to submit a 2 personal income tax declaration at the written request of an employee on hand upon dismissal, however, in the Code of Administrative Offenses in Art. 5.27 provides for fines for non-observance of labor legislation and the head will be punished in the amount of 1,000 - 5,000 rubles, and the organization will be subject to sanctions of 30,000 - 50,000 rubles.

The grounds for dismissal can be a variety of reasons, the most harmless of which will be the desire of the employee himself. However, more often the dismissal still occurs at the will of his boss. But in any case, it must pass according to the norms of the law.

Grounds for dismissal

The reasons for dismissal can be different:

1. For, to quit on their own, the employee needs 2 weeks before the expected date of dismissal. Nobody will force him to work these 2 weeks: an employee can send an application while on vacation or on sick leave.
2. If the employee resigns by order of the employer, then the dismissal must have sufficient reasons, and cannot occur when he is on vacation or sick.
3. Dismissal can happen by mutual agreement both sides.
4. Sometimes getting fired does not depend on the will of both parties.
5. There will be a dismissal and upon termination of an employment contract, regardless, at the behest of the employee or employer, or upon graduation.

Dismissal procedure

Firing usually occurs in the following order:

1. The leader prepares.
2. The employee must read the order and sign. If he refuses to sign, or for some reason it is impossible to get his signature, then the corresponding entry is made on the order.
3. On the day when it ends (usually this is the day of dismissal), the employee must receive a calculation and where the dismissal is recorded. It should contain the article according to which he was fired.

If the employee wants get additional documents, he must write a statement about it.

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If on the day of dismissal the employee for some reason did not receive a work book, the employer must issue it within three days. An employee who does not come for a book is sent a written notification with a proposal to pick up the documents or receive them by mail. From this moment, the employer is no longer responsible for the delay in the work book. He does not answer even if:

• the last day of work does not coincide with the day of termination of the employment contract (in some cases);
• a woman whose employment contract was extended due to pregnancy leaves the job.

Dismissal certificates

Upon dismissal, an employee may require documents that are related to work. To do this, he needs to write written application for the issuance of certificates upon dismissal. The employee will be provided with duly certified copies of documents free of charge. These documents may include:

1. Copy of the employment contract;
2. A copy of the order about;
3. Copy of orders for transfers, incentives;
4. A copy of the order of dismissal;
5. Inquiries about;
6. Certificates of pension, insurance, income deductions;
7. Certificate of the period worked for this employer, and so on.

Dismissal certificates are issued once, they can be received within one calendar year after dismissal. Copies of the issued certificates are kept in the personal file of the dismissed. At the written request of the employee, the documents are handed over to him or sent by registered mail. Issuance of certificates is recorded in a special journal.

Certificate of income upon dismissal

Certificate of income upon dismissal is issued to the employee over the last 2 yearsworked at this enterprise, which preceded the year of dismissal. He is also issued a 2-NDFL certificate, where deductions in, tax deductions, will be spelled out. Both of these certificates must be completed without blots or corrections.

Make the dismissal process as civilized as possible, open and free from mutual claims is possible if you follow the rules of the law and adhere to the accepted rules.

The process of dismissing an employee is an event that requires compliance with a significant number of formalities. The employer is obliged to issue a dismissal order, make all the necessary payments, and fill out and hand over to the employee a completed work book. However, the process does not end there. For further employment, the employee may also need other papers that the company management is obliged to provide to him.

As a rule, if the need for such documents exists, then the employee submits an application to the personnel department. Within three days from the moment of its registration in the journal of incoming correspondence, the employer is obliged to provide the employee, upon his request, with copies of orders for employment, transfers, dismissals, as well as extracts from personal files, certificates of salary and bonus payments, information on social insurance contributions and others. In this case, the employee has the right not to indicate the purpose of using these securities (Art. 62 of the Labor Code of the Russian Federation).

About what documents upon dismissal employees are usually asked to issue and what are the features of their issuance will be discussed in this article.

Reference forms

Many employees of the personnel departments of enterprises ask a completely natural question: what should be given to an employee upon dismissal? Information about those papers that a dismissed person may request is contained not only in labor, but also in civil and tax legislation of the Russian Federation. In this process, it is important to focus on several important rules:

• Firstly, all documents are provided to the employee strictly against signature;
• Secondly, the papers must be issued even if the employee has not yet returned all property belonging to it to the company and has not submitted a duly completed bypass sheet to the HR department;
• Thirdly, the procedure for submitting documents must be completed within three days;
• Fourthly, even if the employee could not personally visit the employer's personnel department, then after three days, all documents are sent to him by registered mail with their inventory attached.

Moreover, the application for the issuance of documents and their copies, which is submitted to the personnel department by the employee, as well as the certificates themselves, are drawn up in free form. The fact is that special unified forms are prescribed by Russian law.

As for the full list of documents that the employer prepares at the request of the employee upon dismissal, it includes:

• Help 2-NDFL

This document contains information about the amount of income that the employee received during the year, as well as the amount of tax deductions to the budget. The employer issues a 2-NDFL certificate upon dismissal only if the employee indicated it in his application (Article 230 of the Tax Code of the Russian Federation).

Why might a person need this paper? It is she who ensures his right to receive a standard tax deduction throughout the year.

• Help for calculating benefits from the FSS

This certificate (form 4n) is issued to the employee without fail, regardless of whether he wrote the corresponding application or not. It contains information on the aggregate amount of earnings of the dismissed person over the past two years, as well as information on the amount of social insurance contributions (Art. 4.1 No. 255-FZ).

In addition, here they prescribe the number of calendar days during which the employee was on sick leave, on parental leave, etc., which led to them receiving incomplete earnings. In some cases, two references: one - regarding the annual income and the amount of contributions to the Social Insurance Fund, the second - regarding the number of calendar days characterized by the payment of partial earnings.

• Help for the employment center

If, immediately after dismissal, the employee is going to register at the employment center, then he should request from the employer a certificate of his average earnings for the last three months of his employment. This document is drawn up strictly on the basis of the application of the dismissed employee to the personnel department of the organization (Art. 3 No. 1032-1 FZ).

How is average earnings calculated? All information about this is contained in the Resolution of the Ministry of Labor of the Russian Federation No. 62 of 12.08.2003. The certificate itself is issued in any form.

• Accounting documents in the FIU

The Pension Fund of the Russian Federation keeps a personalized account of all employees. At the same time, on the day of dismissal, any of them must receive a certificate from their employer containing information on the amount of money deductions for insurance contributions to the Pension Fund of the Russian Federation. This document is mandatory for issuance, and therefore it is presented to the employee even without a corresponding statement from him (Article 11 No. 27-FZ)

It remains to add that all the listed documents are issued upon dismissal of their own free will and at the initiative of the employer. Refusal to issue them entails administrative liability of the employer - suspension of activities for up to 3 months, as well as a fine in the amount of:

• From 1,000 to 5,000 - for individual entrepreneurs and officials;
• From 30,000 to 50,000 - for legal entities.

Mandatory certificate

Within three days after the dismissal of the employee, the employer issues mandatory certificates to his employee. Their submission does not require an employee to write a statement. So, what must be issued when an employee of a company is fired? Certainly certificate of the amount of earnings for the last two calendar years... Its form is approved in the Order of the Ministry of Labor of the Russian Federation No. 182n (No. 255-FZ). The employee transfers this document to his new employer.

A mandatory income statement upon dismissal is issued without an employee's statement within three days from the date of dismissal. Its registration is also mandatory, as well as making a corresponding entry in the work book.

Dismissal certificates at the written request of the employee

In addition to the mandatory certificate, there are also such documents that are provided to employees only on the basis of their written application (Article 84.1 of the Labor Code of the Russian Federation). Among such papers, one can mention certificates:

1. about salary;
2. on the accrued and paid insurance contributions to the Pension Fund;
3. about the term of work within the framework of this organization.

At the request of the employee, a 2-NDFL document is also provided. At the same time, the employer has no right to refuse an employee: these papers are related to the labor activity of a particular person and contain private information relating only to him.

It is important to take into account the peculiarities of issuing documents based on a written request from an employee:

• Firstly, all documents and their copies are drawn up strictly free of charge within three days;
• Secondly, a certificate of insurance premiums upon dismissal, salary and 2-NDFL is prepared by the accounting department, and only a certificate of the period of activity in this company is the personnel department. If the organization does not have a personnel department, then the preparation of all documents is the responsibility of the accountant.

It should be added that a certificate to the Pension Fund upon dismissal necessarily contains personalized accounting information. This, without unnecessary difficulties, allows the accumulation of the employee's pension contributions after his employment in a new place.

Obligation of the company on the day of dismissal

Earlier it was mentioned that all certificates upon dismissal of an employee, both mandatory and at the request of the dismissed, are drawn up within three days from the date of termination of labor relations or the submission of an application to the personnel department. However, there is information that should be provided to the employee directly on the day of termination of the employment relationship. This includes the personalized accounting data of the employee in the pension insurance system (Article 11 No. 27-FZ).

How are they made out in this case? documents upon dismissal from the employer?

• Firstly, this information in any form is reflected in a separate document;
• Second, the employee prepares a written confirmation of the transfer of this information.

By its composition, personalized accounting information includes information relating to:

1. Information on the amount of accrued and paid insurance premiums;
2. Data on the employee's insurance experience;
3. Information about the employer's special contributions in favor of the employee's funded pension and other additional contributions.

The issuance of such information involves the operation of private data, therefore, the employee is not obliged to write an application for their provision. However, the employer has the right to issue such information strictly against the employee's signature.

How to register information

According to the requirements of Russian legislation, any organization is obliged not only to regularly submit reports to the FIU, but also to provide the employee himself with a copy of his individual information (Article 11 No. 27-FZ).

Unlike many other certificates, which are issued upon dismissal of an employee, information about deductions to the Pension Fund of Russia is presented on the basis of forms strictly defined in the legislation, namely:

• С3В-6-1, С3В-6-4 - for information on pension contributions for the period up to 2014;
• RSV-1 (6th section), in the case when it comes to information included in reports to the FIU after 2014.

Why are we talking about such early dates - in particular about the time period before 2014?The fact is that most organizations ignore the need to regularly provide information from reports on contributions to the Workers' Pension Fund. That is why, at the time of dismissal, they have to make copies of such documents for all previous reporting periods.

Log book of issued certificates

All certificates provided to the employee are issued strictly against the signature of the dismissed employee. Why is this done? In order to save the employer from the attacks of the employee in the future, as well as to protect him from lengthy and costly legal proceedings.

The written confirmation of the employee can be issued in several forms:

1. Receipt for document receipt;
2. Painting on the original document that will remain in the organization (for example, RSV-1 form);
3. List in the register of issued certificates.

The latter option is recognized by most personnel workers as the most convenient and effective, since:

• The continuous numbering of documents allows you to find out at any time how many papers have already been provided to employees;
• Information about any help can be found in one specific journal, and not go through the entire file of the company;
• You cannot register the document retroactively or remove any information from the journal.

In Russia, there is no unified form for registering certificates issued to employees. However, its most common form is a table with the following columns:

1. Number in order;
2. Date of submission of the document;
3. FULL NAME. applicant;
4. Type of document (reference, copy, etc.);
5. Brief content of the help;
6. List of the recipient employee.

Typically, the register is kept by the HR department of the enterprise, but this responsibility can be assigned to a clerical specialist.

Summing up, it should be emphasized that some of the certificates upon dismissal of an employee are issued without fail, and some are strictly based on the employee's application. At the same time, all documents are submitted within three days from the moment of termination of the employment contract or submission of an application to the personnel department, and strictly against the signature of the dismissed employee.

Employees who have decided to terminate an employment contract for one reason or another are entitled to some compensation payments. The nature of such payments and their amount depend on the method of dismissal.

All amounts accrued to employees for the performance of labor duties are subject to personal income tax. However, there are some compensation payments, which, according to Art. 217 of the Tax Code of the Russian Federation, are not subject to this tax. Compensation for unused vacation does not apply.

In some situations, employees are entitled to severance pay upon dismissal.

About when an employee is entitled to these additional payments, as well as how other accruals due upon dismissal are taken into account, can be found in the material .

Unused vacation compensation is payments to a resigning employee for all unused days of rest. In this case, taxation is carried out on a general basis and personal income tax upon dismissal is collected in a general manner.

In practice, it is not uncommon for an employee to take leave ahead of schedule (in advance). In this case, what should the employer do, and what to do with the previously charged tax?

Information on further actions can be obtained from the material .

How is personal income tax accrued on payments upon dismissal and by agreement of the parties?

Its peculiarities in terms of taxation Personal income tax upon dismissalhave payments that an employee can receive if the termination of employment occurs by agreement of the parties. The employer does not have any obligations to pay compensation accruals, in addition to compensation for unused vacation. However, in the employment contract or other local regulations, the organization may provide for the amounts due to the employee upon dismissal by agreement of the parties. Are they subject to taxation in this case and to what extent?

The opinion of officials on this issue can be found in the material .

What amounts are not subject to personal income tax upon dismissal?

Severance pay upon dismissal on other grounds is also only partially taxed. According to the current legislation, part of these payments is classified as compensation. Moreover, they are not in all cases.

About who can count on additional payments and under what conditions, as well as the possibility of exemption of compensation from personal income tax upon dismissal, you can learn from the material .

As we have already found out, not all of the compensation part of the severance pay upon termination of the contract with the employee is exempt from the calculation and payment of tax. There are rules for determining the limit free from personal income tax.

Read about what should be guided when calculating the total amount upon dismissal in the material .

Sometimes there are situations when compensation payments upon termination of an employment contract are split into parts and fall on 2 reporting periods (years). Certificate 2-NDFL upon dismissal in this case, it is issued for the period actually worked.

Do you want to keep abreast of the current requirements for calculating personal income tax and filling out a 2-NDFL certificate upon dismissal of employees? Stay tuned for updates to our section.