Certificate of employment from an individual entrepreneur at the place of request - sample

Help for an employee from an individual entrepreneur

A certificate of employment is issued to an employee employed by an individual entrepreneur within 3 days based on his written application (Article 62 of the Labor Code of the Russian Federation).
Such certificates are usually required to be presented to social security authorities, embassies when applying for a visa and in other cases. A certificate of employment is usually issued in any form. It usually reflects:

• fact of confirmation of employment with the individual entrepreneur;
• position and duration of employment;
• monthly salary or the amount of earnings received for 3–6 months.

The standard set of information that must be contained in the certificate can be adjusted by the organization that requested it. Therefore, when preparing such a certificate, it is advisable to find out from the person who requests it what exactly needs to be reflected in it.

For more information about other types of employer certificates and examples of their execution, read the article “Salary certificate - sample and form in 2020.”

New form 2-NDFL in 2020

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Download the form or sample for filling out 2-NDFL (valid until the end of 2020)

Download form 2-NDFL (new from 2020)

Download the form for a certificate of income and personal income tax for an individual (new from 2020)

View instructions for filling out the certificate

On 10/23/2018, a new order of the Federal Tax Service of the Russian Federation dated 10/02/2018 N ММВ-7-11/ [email protected]

This regulatory act approved a completely new form of the 2-NDFL certificate, as well as the procedure for filling it out and submitting it to the Federal Tax Service.

From the moment the new Order comes into force (from 01/01/2020), the following cease to apply:

• Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485 as amended. dated January 17, 2018, which approved the old certificate form, as well as the procedure for filling it out;
• Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3/576, which established the regulations for submitting information to the tax authorities.

What changed?

There are different forms of certificates for submission to the tax office and issuance at the request of the employee:

1. Form 2-NDFL KND 1151078 (Appendix No. 1 to the Order);
2. Certificate of income and tax amounts of an individual (Appendix No. 5 to the Order).

The name, structure and content of the certificate for the Federal Tax Service have been changed:

• The discrepancy between the name and content of the document, which was observed earlier, has been corrected (now the form is called “Certificate of income and tax amounts of an individual”);
• the new form contains fewer sections (3 instead of 5), but is located on two sheets: the “old” section 3 is placed on a separate page in the appendix “Information on income and corresponding deductions by month of the tax period”;
• a code has now been added to the information about the details of the notice of granting deductions: “1” – provision of a property deduction to the taxpayer, “2” – social deduction, “3” – reduction of personal income tax by the amount of fixed advance payments (previously only the document number and the date of its issue were indicated) .

The Order is also accompanied by a new form for the register of certificates 2-NDFL (Appendix No. 1 to Appendix No. 4 of the Order), supplemented with lines for entering details (signs of submitted certificates) of reorganized legal entities.

In addition, the rules for submitting reports to the Federal Tax Service exclude the possibility of submitting 2-NDFL on electronic media (flash drives, disks, etc.). And when submitting the form through TCS channels, the previously existing limitation has been canceled: 3,000 certificates in one file.

The certificate that will be issued to employees is almost identical in appearance to the still valid form 2-NDFL. The line about the attribute, the adjustment number and the Federal Tax Service code, as well as the details of the notification of the provision of a deduction, have been removed from it. Otherwise, the order of filling remains the same.

Sample of the new form 2-NDFL (KND 1151078)

Sample certificate of income and tax amounts for an individual

Read in more detail: New certificate 2-NDFL

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Discussion: 3 comments

1. Svetlana:
   02/16/2018 at 15:42

   Do employees also need to provide the same certificate upon dismissal, or is the form slightly different? Why do they need the “attribute” or “adjustment number” fields?

   Answer

   Alexei:

   02/19/2018 at 00:39

   Hello. The employee is given a standard certificate form; no separate form is provided for such a case (clause 3 of Article 230 of the Tax Code of the Russian Federation).

   The procedure for filling out the “attribute” and “adjustment number” fields is described in detail in the instructions for filling out the 2-NDFL certificate (the link is at the very beginning of the article).

   Answer

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Help for the individual entrepreneur himself

If a certificate from the place of work of an individual entrepreneur is needed for himself, then the entrepreneur writes it out for himself. Such a certificate is also issued in any form and it also indicates the amount of income received for a certain period.

In order to confirm only the amount of income received by an individual entrepreneur, it is often enough to present a tax return (copy) at the place of request. However, this option is not suitable for impostors and individual entrepreneurs working on a patent.

You will receive more information about issuing an individual entrepreneur’s certificate to confirm his income from the material “Features of the 2-NDFL certificate for individual entrepreneurs.”

Examples of preparing income certificates

The most common reasons for drawing up an income certificate are:

• obtaining a loan from a bank;
• visa application;
• receiving assistance from social protection authorities;
• litigation.

Getting a loan from a bank

The certificate is usually prepared for a period of two or three quarters. Before providing it, you must consult with employees of the banking institution where you plan to apply for a loan. Many banks use their own forms of income certificates.

Banks have their own forms for issuing income certificates

Applying for an exit visa

For the needs of individual entrepreneurs, a certificate of income is confirmed by a tax return 3-NDFL. It is also necessary to bring notarized copies of OGRNIP and TIN along with the certificate.

The practice of submitting a certificate of income for an entrepreneur in order to obtain a visa shows that when writing it you do not need to neglect such a trifle as a solid “header” on the document. If at the top of the document you indicate the numbers of the registration certificate and TIN, as well as bank details, registration address, contact numbers and email, then it will look more convincing. It’s even better if the certificate is on company letterhead.

And also, entrepreneurs who travel a lot abroad are advised not to put the signature of, for example, a non-existent chief accountant on the certificate, but to sign the certificate in their own name.

Remember that by signing a document, you take full responsibility for its contents

Of course, the best option would be to have a certificate of your income from the tax office, but “knocking out” such a document from the Federal Tax Service inspectors is not at all easy.

If the income statement shows insufficient funds for a trip abroad, then you can provide a bank statement: from a current account, from a credit card or a deposit. In this case, mainly only recording of account balances and payment cards is required, but in some cases a full statement may be needed reflecting the movement of money over the last six months or three months. When indicating the amount of income, it is better to submit it not immediately for six months or a quarter, but to break it down by month.

To obtain an exit visa, a certified copy of the tax return in form 3-NDFL must be attached to the income certificate

Providing social assistance

In the income certificate issued to social authorities, an individual entrepreneur deducts from his income the amount of business-related expenses for the same period. Expenses include taxes paid. In agreement with social workers, supporting documents are sometimes provided.

A certificate to the social protection authorities is submitted in any form

Contents of the certificate

A certificate of employment issued by an individual entrepreneur must contain the following mandatory details:

• information about the registration data of the individual entrepreneur (it is usually contained in the header of the letterhead);
• number and date of compilation;
• Full name of the employee to whom the certificate is issued, and the necessary information about him (position, length of work, amount of earnings, etc.);
• place of presentation of the certificate (or indicated: “At the place of request”);
• Full name of the entrepreneur, signature and seal (if available).

Distinctive feature

Where can I get a certificate of income of an individual entrepreneur? We can say that an individual entrepreneur is his own director. He counts his income , reports on it and pays taxes . To confirm income, form 2-NDFL, which reflects information about the income of an employee, is not suitable .

Results

Certificates of employment on behalf of individual entrepreneurs are filled out in the same way as those issued by employing companies. We provided details and a sample in our article.

To find out the rules for filling out a certificate of employment from companies, we recommend that you read our article “Certificate of Employment - form and sample of completion .

Sources: Labor Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Individual entrepreneur income by type of taxation

The types of confirmed income of a merchant may differ in time periods. It depends on which organizations request the required papers.

Income should be shown from documentary sources:

1. Confirmed entries in the declaration, certified by the Federal Tax Service with a seal.
2. Standard accounting books for income and expenses.
3. Primary cash register originals.
4. Free-form certificates of profitability.

The authorities specify the required type of confirmation of profitability. Each entrepreneur chooses his own taxation system and works according to it.

Income of individual entrepreneurs under the simplified tax system and special tax system

An individual entrepreneur working on the simplified tax system or special tax system can confirm his profitability with a declaration.
The copy is certified by the tax representative in duplicate and attached instead of a certificate. With the simplified system, annual returns are shown. They can request income from three to six months, in which case a declaration will not be required.

Information about income is taken from the income and expense ledgers. The entrepreneur maintains cash accounting personally to determine profit. Such books are kept by entrepreneurs working on a simplified or patent basis; registration logs are approved by law.

In situations where this is required, income is confirmed by primary data from the documentation:

We recommend you study! Follow the link:

Certificate of income for accrual of sick leave

• bank statements showing cash flows;
• cash receipt orders;
• concluded contracts.

The entrepreneur's income is determined from the books. It is advisable not to lose the original books, they are the evidence base.

Income of an entrepreneur with UTII

Individual entrepreneurs working for PSN do not declare income. When working for UTII, there is no real income; the declaration reflects the taxable base of the entrepreneur’s activities. Actual income will vary.

The justification of income in the declaration is not objective.
Profitability is proven by documents that reflect the business transactions of the individual entrepreneur. Reports are submitted quarterly. The periods requested on the certificates range from three to six months. Under the imputed system, there are no normative books. The Ministry of Finance proposes to confirm profitability with cash documentation, namely cash receipt orders and payroll statements.

Based on the primary documentation from the above, a document is drawn up for individual entrepreneurs on income for social security, banks and other institutions.

Features of individual income confirmation

When preparing statements, it is important to remember the difference between the terms “revenue” and “net profit”. Representatives of government agencies regularly try to erase the line, which leads to unreasonably inflated deductions or refusals to subsidize. Competent calculations will help eliminate such situations. In certificates and calculations it is necessary to reflect costs as a separate line.

Important! Entrepreneurs on the general system must comply with the rules for certifying 3-NDFL declarations. When visiting territorial inspections, you must insist on putting a stamp on an additional copy. Department employees have no right to refuse to fulfill a requirement or charge a fee.

The legislator has not created a unified mechanism for confirming the income of merchants. However, positive practice is emerging in the regions. Business representatives contact the inspectorate at their place of registration with a request to issue information. The regulatory authorities meet halfway and issue written confirmations. The period for consideration of applications does not exceed 30 days.

With UTII

Unlike those that operate under the OSNO or simplified tax system, the tax return of entrepreneurs who choose to operate on the basis of a single tax on imputed income does not reflect their real financial performance .

In this case, the tax is charged on the income calculated using the basic coefficient, and therefore cannot replace . In this situation, the income certificate must be based on primary documents , copies of which must be attached to it.

form will most likely be suggested by the institution where it should be submitted. So, if a certificate is needed to obtain a loan , you can ask for a sample from the consultant of the bank you contacted.

Sample income certificate for individual entrepreneurs to obtain a loan.

Sample certificate of employment from an individual entrepreneur

Individual entrepreneur Petrov Petr Petrovich

INN 12456789012

Address: 123456, Moscow, st. Moskovskaya, 987, tel. (495)1234567

Ref. No. 1-c dated May 25, 2020

REFERENCE

Issued to Ivan Ivanovich Ivanov in that he actually works for the individual entrepreneur Petrov Petrovich from 02/01/2020 to the present as a tower crane operator.

The monthly salary of Petrov P.P. is 21,000 rubles (twenty-one thousand rubles 00 kopecks).

The certificate is provided for presentation at the place of request.

IP Petrov P.P. Petrov