Certificates issued by the employer to the quitting employee. Certificates issued by the employer to the quitting employee Issue a certificate of 2 personal income tax dismissal

The issuance of a 2-NDFL certificate to an employee is carried out by the employer, who, in relation to income tax paid to an individual, is a tax agent who withholds and pays this tax to the budget. The certificate is issued at the request of the employee an unlimited number of times. What is the procedure for issuing a certificate to an employee? In what form to make 2-NDFL for the employee, and in what form for the tax one? Where to go if the employer refuses to issue 2-NDFL or the company is liquidated? Can an unemployed pensioner take a 2-NDFL certificate? We will consider the answers to these and other questions in the material below.

Who issues the 2-NDFL certificate

In paragraph 3 of Art. 230 of the Tax Code of the Russian Federation states that a certificate of income and deductions from them is issued at the request of an individual by a tax agent. The certificate is drawn up in accordance with the 2-NDFL form approved by the fiscal department.

During 2018 (from 10.02.2018) the form of the certificate approved by the order of the Federal Tax Service of Russia dated 30.10.2015 No. ММВ-7-11 / is valid. [email protected] as amended by order of the Federal Tax Service dated 17.01.2018 No. ММВ-7-11 / [email protected] And since 2019, a new form has been introduced from the order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11 / [email protected]

Attention! Order No. ММВ-7-11 / [email protected] since 2019, two forms have been established: one for delivery to the tax office (Appendix No. 1), the second for issuing to employees (Appendix No. 5). Make no mistake!

The employer acts as a tax agent for an employee, who withholds taxes from his salary and other payments and transfers them to the budget. At the same time, not only legal entities, but also other employers (self-employed persons, as well as individuals who are not among the self-employed) can act as a tax agent for an employee.

The tax agent for military personnel is the state, since the contract for military service is concluded on its behalf. Accordingly, servicemen will be able to obtain a certificate of their income and deductions at the Unified Clearing Center (ERC) of the Russian Defense Ministry.

To whom the certificate is provided and in what time frame

A certificate in the form 2-NDFL is submitted by a tax agent:

• With regard to the tax withheld from an individual - annually in the IFTS (no later than April 1 of the year following the reporting year). Certificates are prepared for each employee who was paid income during the calendar year. If the employee worked during the tax period in several divisions of one enterprise, then to fill out the 2-NDFL form, you should use the recommendations from the letter of the Ministry of Finance of Russia dated July 23, 2013 No. 03-02-08 / 28888.
• With regard to the tax that the employer could not withhold from the individual - annually in the IFTS (no later than March 1 of the year following the reporting year).

Read about what kind of consequences the failure to submit a certificate to the tax authority will entail in the article"What is the responsibility for failure to submit 2-NDFL?" .

• At the request of the employee an unlimited number of times, and the employer cannot deny the employee his right (letter from the Moscow Department of the Federal Tax Service of 24.02.2011 No. 20-14 / 3/16873). The employee may also demand to provide several originals of the certificate at once.

In Art. 230 of the Tax Code of the Russian Federation does not stipulate the term for issuing a certificate after the employee's request. At the same time, in Art. 62 of the Labor Code of the Russian Federation for the issuance of a salary certificate, a three-day period is established from the date of receipt of the employee's written application.

Does this mean that in order to receive a certificate, it is mandatory to write an application? Not always. Some employers issue such documents at the verbal request of the employee, as well as upon dismissal - without reminders (in accordance with Article 84.1 of the Labor Code of the Russian Federation). If the company is large or the employer has taken a position that nothing will be provided without an application, you should write an application in any form.

In the application, it is important to correctly indicate your personal data, as well as the period (it is measured in years) for which a certificate is required. The certificate must be issued as many times as necessary upon the request of the employee within the three-year period for which his income is taken into account.

For what purposes an employee may need 2-NDFL

An employee may need a certificate of income and deductions from them in the 2-NDFL form in the following situations:

• for obtaining a loan, obtaining a mortgage;
• to fill out the 3-NDFL declaration;
• when applying for a new place of work;
• for registration of unemployment benefits, pensions;
• to receive state material assistance;
• for visa processing;
• in other situations.

About the form on which 3-NDFL is formed for 2018, see. ... She has changed too.

Read about the documents that may be needed when filing an income tax return in the material "What documents are required to file a 3-NDFL declaration?" .

What to do if the employer refuses to issue a certificate

Rarely, but still there are situations when the employer refuses to issue a 2-NDFL certificate to the dismissed employee. Most often, due to the fact that the company has problems with tax accounting. In this case, the employee will need to comply with all the rules of the law in order to achieve his goal.

You will have to write an application in writing and send it to the employer. It is preferable to send such a statement in a valuable letter - then the inventory of the attachment with the mark of the postal operator will remain on hand. If within the specified period (three days from the moment the employer receives the application) the certificate is still not provided, you can contact the labor inspectorate directly with a complaint about the inaction of company officials.

Read about what the failure to issue a certificate to an employee can lead to in the material “Didn't you give the employee a 2-NDFL certificate? Wait for the trial " .

What to do if the company is liquidated

Another rather problematic situation is not excluded, when at the time of applying for a certificate the enterprise is no longer functioning (liquidated) and information about it is excluded from the Unified State Register of Legal Entities. There are several ways to get a 2-NDFL certificate in such a situation.

So, if a certificate is required by a new employer, he sends a request to the PFR department and the local IFTS with an explanation of the reasons for this need. A certificate may be required for the correct application of standard deductions or for calculating vacation and sick leave, when information about the deductions made by the previous employer is indispensable.

In response to this request, information will be provided on income and deductions from them for a specific individual for the requested period. Also, the insured person himself can independently send a request to the Pension Fund of the Russian Federation in the form approved by order of the Ministry of Health and Social Development dated 01.24.2011 No. 21n.

In addition, an individual can independently obtain the necessary information about the accrued and paid personal income tax through his personal account on the website of the Federal Tax Service of Russia.

Help 2-NDFL from individual entrepreneurs

The procedure for issuing a 2-NDFL certificate by an employer - an individual entrepreneur is no different from that generally accepted for tax agents - legal entities, since an individual entrepreneur, when paying remuneration to an individual, also withholds tax from it and transfers it to the budget. It is this information that is entered into the certificate.

But in many situations, a copy of the declaration is enough for an entrepreneur, which reflects the real income of the entrepreneur (this is not suitable for individual entrepreneurs working on UTII or a patent), extracts from the income and expense book, from the cash book or copies of primary documents confirming the receipt of income.

Also read the article "Individual entrepreneurs do not have the right to pay themselves a salary" .

If there is a delay in the payment of wages

Due to the fact that in accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the accrued personal income tax cannot be withheld until the employee is paid the salary, there are special difficulties with entering into the 2-personal income tax certificate data relating to the accrued but not yet paid income.

According to the tax authorities, voiced in the letter of the Federal Tax Service dated 07.10.2013 No. BS-4-11 / [email protected]if income for the previous tax period at the time of drawing up the certificate (on request or in a limited time - until April 1) has not yet been paid, then they, as well as withholding taxes from them in 2-NDFL, should not be reflected. True, according to the letter of the law, the date of actual receipt of income in the form of a salary is the last day of the month for which this income was accrued (clause 2 of article 223 of the Tax Code of the Russian Federation).

Where to get a certificate for an unemployed person and a pensioner

An unemployed person can obtain a certificate of income received in the form of unemployment benefits at the employment center. It is enough to submit an application and then pick up a ready-made certificate. But this will not be a 2-NDFL form. If an individual has not worked for more than three years and has not been registered at the employment center, then he simply has nowhere to take a certificate of income, because officially they did not exist.

If the unemployed person had income from other sources, it is necessary to report them, indicating 3-NDFL in the declaration. In addition, you will need to calculate the tax yourself and transfer it to the budget. In this case, a copy of the tax return will be evidence of the income received and taxes paid from them.

Pensioners receiving payments from non-state pension funds can claim 2-NDFL at the local branch of their fund. But disabled citizens who receive state pensions will not be able to obtain such a certificate from the PFR, since the personal income tax of such pensions is not taxed.

What's new in order of registration of help

As mentioned above, from the 2018 report, 2-NDFL is issued on a new form. More precisely, on two forms:

• The first - it is he who is now called 2-NDFL - is used for delivery to the IFTS.

It has a new structure: it consists of a kind of title page, three sections and one annex. At the very beginning of the document, information about the tax agent is given, in section 1 - information about the individual for whom the certificate is being filled out, in section 2 - information on the total amount of income, tax base and personal income tax, in section 3 - deductions provided by the agent: standard, social and property, and the appendix provides a breakdown of income and deductions by month.

• The second form, which you will issue to the employee from 01/01/2019, is simply called "Statement of income and tax amounts of an individual" (without the usual "2-NDFL"). It almost completely repeats the previous form (from the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 / [email protected]).

Correcting data for reference

If inaccuracies are found (during a tax or self-audit), the tax agent must provide an updated version of the certificate to the IFTS. And to do this as soon as possible so as not to be held liable for distortion of the information submitted to the IFTS (Article 126.1 of the Tax Code of the Russian Federation). Corrections made prior to the discovery of the violation by the tax authority will relieve you of liability.

See also:

• "Indicate the new or old surname of the employee in the correcting 2-NDFL?" ;
• "How to pass 2-NDFL if the employee does not have a TIN?" ...

In addition, the correct version of the certificate must be passed on to the employee.

Non-taxable income should not be included in the certificate. If a mistake was made in the preparation of the initial certificate, the employer should eliminate this violation.

If the changes are related to the recalculation of personal income tax in the direction of increasing tax liabilities, then the revised statement does not indicate the tax that was overpaid by the tax agent, but not withheld from the employee, since the Federal Tax Service of Russia does not consider such an overpayment as a tax.

If in the previous certificate the tax that was excessively withheld from the employee was indicated, and later it was returned to the individual, then the correct amount should be indicated in the new certificate. After discovering an error in the form of unduly withheld personal income tax, the refund must be made within 3 months.

How the return is carried out, read the article "How to return the employee unduly withheld personal income tax" .

Outcome

A certificate in the 2-NDFL form is generated by the tax agent paying income to individuals for each individual who has received income subject to personal income tax. As mandatory reporting, such certificates are submitted to the IFTS in the year following the reporting year:

• before March 1 - in relation to those persons from whose income it was not possible to withhold tax;
• before April 1 of the year - for individuals from whose income tax has been withheld.

However, most often such certificates are created by employers at the request of the employee. The number of copies of the certificate issued to the employee, as well as the number of requests for this document, is not limited by anything. This means that the tax agent must satisfy every application received from the employee for the issue of 2-NDFL.

The employer takes 3 days to prepare the documents requested by the employee - this period is prescribed in the Labor Code of the Russian Federation and can be used in relation to the issuance of a certificate of income. The certificate can be issued on a form available in any accounting program. It is also available for download on all accounting portals (including ours). In addition, you can download the program to fill out this form on the tax office website.

For the prompt receipt of the certificate, the employee should draw up a written request and send it to the employer. A 2-NDFL certificate is required by an employee quite often, so the accounting department of any tax agent should take care of the correct tax accounting and timely correction of identified errors.

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 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 so that they do not subsequently have claims. Breaking the contract is accompanied by a number of actions, the list of which includes:

1. Calculation of cash payments, in the form of wages and compensation amounts for unused vacation.
2. The 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. On demand, 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 experience and level of professionalism. These include:

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

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

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

The deadlines for issuing optional documents are not limited by the framework of the dismissal procedure; they can be obtained later, after the labor relationship has been terminated.

Certificate 2-NDFL on income

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 hired 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 account, 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 working 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 form 2-NDFL 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 applicable 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 information entry system is used.

This allows you to save space for the information you enter and to organize 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 in according to 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 can 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 contact 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 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 strict deadlines for filing. 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. When the company is reorganized or liquidated from January 1 to the date of the termination 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 for violation of them. The articles of the Tax Code of the Russian Federation stipulate that tax agents are administratively liable if reports are not submitted on time.

Penalty amounts for non-submitted reports in the form of 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.

Adjustment 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 line specially designated for this, 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 correction is subject 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

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

Help 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 by the employees of the organization 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 salary received earlier.

In this case, if the new worker meets on maternity leave or loses his ability to work for some 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 the 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 previously worked. 12 months is the generally accepted settlement period for the tax office.

However, in some cases, it may be necessary to confirm income and tax payments for a longer or, conversely, a shorter period for those employees who have been 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, 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 a 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 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 petition.

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 did not issue the necessary papers to the dismissed faces a fine of up to 50,000 rubles and administrative liability for violation of labor protection.

Most people, when they leave, do not think about the fact that in the future they may need some documented information from a previous job. It is worth knowing in advance what certificates are issued upon dismissal of an employee in accordance with Russian law, so as not to waste time on receiving them in the future.

What certificates are issued upon dismissal on the day of termination of the employment contract

The most important document that is issued to an employee on the day of termination of an employment contract (TD) is a work book. Certain additional papers and certificates are also provided when dismissing employees:

These certificates upon dismissal of an employee should be issued without additional requests from his side.

What certificates are issued upon dismissal of an employee at his request

The responsible employee of the personnel department can explain to the dismissed employee what certificates are issued upon dismissal at his request. Here is a list of possible queries:

The reason for the dismissal of the employee is noted by the employee of the personnel department in his work book. Accordingly, all of the listed certificates are issued upon dismissal of an employee of his own free will and for other reasons of termination of the employment contract.

As a result, any person who plans or is forced to change the field of activity must remember what certificates are given upon dismissal. This knowledge will help prevent negligence on the part of HR employees and will help avoid paperwork, as well as save enough time in the future.

Help 2-ndfl upon dismissal: download a sample

Help 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 the 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

An income statement 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 income that is 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 from the beginning of the year.

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 a corresponding 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 duty of the latter 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 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 the employer withheld income tax. If the payment is not taxable, then it is not necessary to show it in 2-NDFL.

What payments are not shown:

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

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.

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:

Form 2-NDFL in 2016

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

The form is presented in five sections, in which 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:

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 will be issued with a different value in the "sign" field.

Registration of sections 2-NDFL

If payments were made by a separate subdivision, then it is necessary to indicate the details of this subdivision.

The standard rate applied to salaries is 13%. Rates of 15, 30 or 35% may also apply.

For each type of income paid in a specific month, the corresponding code is indicated. Codes approved by Order of the Federal Tax Service MMV-7-11 / [email protected] from 10.09.15.

For each month, the income that was actually received by the employee in that month is shown. In particular, the salary is considered actually received on the last day of the month for which it was charged.

Leave compensation paid upon dismissal is included in taxable income.

For salaries, indicate the code 2000, for compensation upon dismissal - 4800.

There is no need to show standard, social and property deductions in the 3rd section, a separate 4th section is devoted to them.

For each deduction included in income, you must indicate the corresponding code, which is also taken from the Order ММВ-7-11 / [email protected]

For each deduction, the amount and the corresponding code designation are put.

If the employee is entitled to social or property benefits, then it is necessary to indicate the details of the tax notification confirming the right to this type of deduction. The employee must provide the notification to the employer together with the application for the submission of the specified type of deduction.

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Issuance of a certificate of 2 personal income tax upon dismissal: we take into account the peculiarities

The dismissal of an employee is carried out at the legislative level. First of all, this 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 do they issue a certificate and the features of its design, we will consider in this review.

Why does a dismissed person need a certificate of 2 personal income tax

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:

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, such situations are not uncommon 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 accounting of the company.

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, the 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.

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

The accountant has a question, for what period is certificate 2 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 notice that the profit was not paid and personal income tax was not withheld.

Document preparation rules

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

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

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

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 provided.

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 listed a list of documents that the employer must issue to the employee on the last day of work.

This type includes:

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:

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. Submission to the Inspectorate of the Ministry of Taxes and Duties should be 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 personal income tax debt, 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.

An example of registration of 2 personal income tax upon dismissal

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.

Issuance of a 2-NDFL certificate upon dismissal

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 on the average monthly earnings, but also on 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 asks for 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.



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 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 stamping of the tax agent. Without 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



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 wage arrears, 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 react 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 must 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.

What documents and certificates need to be issued to an employee upon dismissal?

Kristina32, good afternoon! It is necessary to issue certificates in the form 2-NDFL and 182-n, as well as mandatory - information on personal accounting: SZV-M, SZV-STAZH, copies of sections 6 and 3 of RSV-1 forms and Calculation of insurance premiums... Excerpt from No. 7-2016 of the electronic journal "Simplified" (O. I. Prygova, deputy manager of the Pension Fund of Russia in Moscow and the Moscow region, N. G. Sazonova, expert of the journal "Simplified"):

Form SZV-M. The monthly report contains individual data not only for the dismissed employee, but also for other employees. And they cannot be disclosed (Article 86 of the Labor Code of the Russian Federation and Article 7 of the Federal Law of July 27, 2006 No. 152-FZ). Therefore, do not give an ordinary copy of the report on the SZV-M form to the employee upon dismissal. Proceed as follows.

On a note
Personnel information should be given to employees not only upon dismissal. But even after they are submitted to the FIU, within the prescribed period. You can generate reports according to the rules of this article.

If you keep records in an accounting program, then print from it the SZV-M form for only one employee - the dismissed one. The number of reports on the SZV-M form should be equal to the number of months that the employee worked in your company or for an individual entrepreneur. For example, if a citizen worked for six months, he needs to issue six SZV-M forms only for him.
If you do not have a program, then you will have to independently form the SZV-M form for the dismissed, based on the number of months of his work. That is, to re-compile reports for a specific person.

An important circumstance
It is impossible to issue the entire SZV-M form upon dismissal. This is the disclosure of personal data of other employees. Therefore, transfer information only about the person to whom you are issuing the document.
.

Section 6 of the RSV-1 PFR form. You fill out this section for each employee. Therefore, you can provide the employee with regular copies of sections 6 for the reporting periods that precede the employee's termination. That is, those sections 6 that you have already submitted earlier to the Pension Fund of the Russian Federation. Or which you will only transfer to the fund for the reporting period at the time of dismissal.
.
Take confirmation from the dismissed employee that he received personalized data from you upon dismissal. The form of the document is arbitrary (part 4 of article 1 of Law No. 27-FZ)
.
Nuances that require special attention
On the day of your dismissal, you need to give the employee personal information. They are contained in section 6 of the RSV-1 PFR form and in the SZV-M report.

Print SZV-M from the program only for one person - the dismissed, based on the number of months of his work. It is impossible to issue the entire SZV-M form. This is the disclosure of personal data of other employees.

Section 6 of the RSV-1 PFR form you form for each employee. Therefore, upon dismissal, you can issue ordinary copies of the sections that you have already handed over to the FIU. Or copies of those forms that you just submit during the period of termination of employment.

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A 2-NDFL certificate is issued to employees for submission to various financial institutions, but it may also be needed.

It is difficult to do without this document when calculating certain payments, benefits and compensations by the new employer.

That is why the 2-NDFL certificate upon dismissal is very important, but not everyone knows on what grounds it can be requested from the employer, as well as what period should be included in the form, and how it is correctly drawn up.

The dismissal procedure is strictly regulated by law. When carrying out it, the main thing is to carry out with the employee and give him all the due documents in his hands. In fact, the parties must close mutual claims to each other, so as not to later raise the documentation to resolve additional issues. Receiving all the required forms on hand allows the person to be dismissed in the future to save time for additional trips to the former employer to obtain documents that have not been collected earlier.

Upon termination of an employment contract with an employee, the employer is obliged to hand over to him without fail:

1. with a record of work in this organization.
2. A medical book, if any.
3. Education documents, provided that their originals were kept by the employer. We are not talking about diplomas, but about certificates of advanced training, certificates of skills acquired in the process of work, and more.
4. A certificate that will allow for future work to make accruals on certificates of incapacity for work in the event of an employee's illness.
5. When an employee is downsized, he is given a certificate for the employment center.

At the request of the person being dismissed, he is given:

1. Copies of orders for admission and dismissal.
2. Certified copies of promotion and transfer forms.
3. Certificate of income for the last 12 months in the form of 2-NDFL.

All papers require proper filling and certification, the employer is obliged to adhere to the established registration standards.

Certificate of income upon dismissal

Upon termination of an employment contract, it is not included in the package of mandatory forms, but must be provided at the request of the person being dismissed. In addition, it can be requested even after the contract is terminated, the organization has no right to refuse to issue it, and the document must be prepared within three days.

To receive a 2-NDFL certificate along with all other documents upon dismissal, the employee does not need to perform any additional actions. In theory, he is simply obliged to notify the employer of his desire, the request is expressed by a personnel officer, accountants or the manager himself. The oral wording should be sufficient to meet the need.

If for some reason the employer refuses to issue the document or, referring to his employment, dissuades from receiving it, it is better to insure yourself with a written request.

A written request for the preparation of the form can be expressed in any form. What matters is not how it will be drawn up, but what it is presented.

When writing an application, two important points should be observed:

1. In the text of the request, clearly state your request, indicating the deadline for its submission.
2. Register the form upon submission. This can be done by submitting it directly to the employer or by sending the document by registered mail.

With a written request, the employer will not be able to refuse the request, according to legal regulations.

Purpose of the certificate 2-NDFL

Certificate 2 of personal income tax upon dismissal allows you to confirm the presence of official income for the previous period and show that income tax has been paid.

This document may be needed:

1. For submission to the tax office.
2. When contacting banking organizations for registration of loan amounts.
3. For the new employer to verify their income and benefits.

A new employer can use it to:

1. Calculating hospital compensation.
2. Making a tax deduction for children.
3. Accrual of other compensations and benefits.

The expansion of the boundaries of the requirements of this document does not allow us to say with confidence where a form may be needed for each specific dismissed person, therefore it is better to issue it upon dismissal, so as not to waste time on receiving it later.

Document preparation rules

Before issuing a certificate, you should decide what kind of financial information you need to include in it. In order not to be confused with which amounts are included and which are excluded from the form, the main thing should be understood - only those information that were subject to taxation are registered.

You cannot take into account such material payments:

1. Benefit payable or upon liquidation of an enterprise.
2. State compensation for time on maternity leave and parental leave.
3. Compensation for moral or physical harm caused.
4. Other amounts not subject to income tax.

When filling out the form itself, the following information is indicated in stages:

1. The year for which information is provided.
2. The serial number of the form and the date of registration.
3. Code of the tax authority where information about the tax paid is submitted.
4. The details of the employer as a legal entity.
5. Information about the dismissed person, his full name, TIN, citizenship and address of residence.
6. The tax rate at which deductions are made.
7. Income by month and total.
8. Deductions made in each month from the accrued amounts.

The certificate is certified by the chief accountant of the enterprise and its director. Signatures are sealed, after which the document is handed over to the employee.

The period for which the certificate is issued

The 2-NDFL certificate in general cases is filled in for the reporting calendar period, that is, for the year.

For a new employer, the calculations for the current year are important, for calculating the due deductions and the total income tax. However, the certificate can be issued for other periods of time, both smaller and larger, everything determines the purpose for which it is actually taken.

To obtain a loan, they may require a settlement document for the last quarter or six months. Sometimes the income form can be requested by other budgetary and non-budgetary organizations, and each of them itself determines the required calculation period.