What form of salary certificate is valid in 2020
Many people mistakenly believe that this certificate is in the form of 2-NDFL. However, this is not quite true. Of course, there is data on wages here. Typically, this form is required by financial organizations when a citizen wishes to receive a loan. However, if the organization does not have an approved form, this document is allowed to be drawn up in free form.
The law allows the employee to request this certificate. He is not obliged to ask for it, but must receive it upon request. The data specified in the certificate is protected by law. That is why the document is handed over personally. Upon receiving such a certificate, the employee writes a receipt. This information is also recorded in the appropriate journal of the organization. Naturally, the entry must correspond to the information in the certificate.
When calculating average earnings, accounting takes into account all bonuses and additional remunerations. Former employees can also receive this certificate. They should also write a statement.
( Video : “01 Salary Certificate”)
Instructions for filling out an income certificate
An accountant is responsible for issuing certificates. If the filling procedure and form are clear with the established samples, then when filling out the paper in free form, questions may arise.
First, check with the place of your request whether they have their own reference samples. For example, these are being developed by various banks. Ask for a sample and enter it into the accounting department. The performer will only have to fill it out. This is important because you can only ask for information about income, but in the end it turns out that they also wanted a certificate from you about property and liabilities and expenses for the past 2020.
Secondly, if the place of demand does not have its own form, check the full list of information that the accountant must reflect.
Otherwise, if there are no requirements for the form and mandatory information, the contractor will fill out information about the company, the employee and his recent income.
To make it clearer, let’s look at the instructions using an example with screenshots. Here is one of the free form certificate samples (you can download this form from the link).
We are considering the simplest option. At the top is the date of issue and contact phone number, as well as a rectangular stamp with the company details. If the certificate is drawn up on company letterhead, a stamp is not needed. If not, it is additionally better to indicate the TIN, KPP and OGRN.
After the word “Issue”, information about the recipient of the document, the period of work and the position in which he is located is indicated.
Next, the main block of information is written down - about the employee’s income. In our example, income for the last three months is indicated. Since the certificate is given at the beginning of April (in the example), March, February and January become the calculated months for us. Social security or a bank will require a sample certificate of income for 6 months.
The table can be improved by adding more information about calculated taxes and income before taxes.
At the end, the manager and senior accountant sign. The official seal, if available, is placed on the designation of M.P.
When do you need a certificate of average earnings?
Naturally, a certificate is required for a bank loan. However, other organizations may also require it:
- For the embassy . If a citizen is going to obtain a visa to enter another country, he needs to confirm his financial reliability. In addition, representatives of a foreign state must be sure that you are going to return home. Among other things, this is confirmed by the presence of a stable income and permanent work in the homeland. Naturally, the person who has a large income is more likely to receive a visa. The key to obtaining a visa is to provide a certificate of income in the established form. Countries included in the Schengen area adhere to general rules. However, different embassies may have different requirements.
- For maternity leave . It is worth noting that while on maternity leave, a woman has the same rights as other employees. Therefore, at any time he may require a certificate of income. Maternity leave must be paid, but the amount of payments directly depends on wages. This takes into account the average daily earnings, the billing period, and the duration of maternity leave. A young mother should receive 40 percent of the average salary.
- For the employment center (labor exchange) . Regardless of the reasons for which a person is left without work, he can register at the labor exchange, receiving the status of an unemployed citizen. At the same time, he has the right to receive benefits. However, the amount of this benefit depends on the salary that was accrued to him at his previous job. As a rule, there is enough information here for the last three months of work.
- For social security subsidies . In a social state, which is the Russian Federation, every citizen, finding himself in a difficult situation, can hope for support. The social service can assign benefits, allowances, and compensation for housing and communal services. As a rule, this is possible if the cost of living is higher than his income. Naturally, to do this, you will need to bring a document confirming your low salary to the social security authorities.
- For the court . During legal proceedings, the court may require a document confirming the income of the participants in the process. Most often this is associated with proceedings regarding alimony payments, division of property, preservation or deprivation of parental rights. Taking into account the information received from representatives of both parties, the court makes a fair decision.
How to correctly compose and fill it out
The Federal Tax Service has developed a special form for a salary certificate. It has the form 2-NDFL. Despite the availability of an official template, which can be downloaded on the Federal Tax Service website, the use of company forms is allowed, which involves drawing up in free form.
A form is possible.
The document must contain the following information:
- about the full name of the organization and its details, including the OKTMO code, INN and location address;
- about the name of the document being drawn up;
- about the employee, full name, position, passport and contact details, TIN number, registration address;
- about the period for which the data is provided;
- about the amount of income for the specified period.
At the end, the document must be certified by the signature of the director or chief accountant, and a company seal must also be affixed.
It is worth considering that some organizations may require a certificate drawn up in a certain form; in such a situation, providing a document presented in free form may be unacceptable, which should be warned about in advance to the manager.
For the bank
Before providing a loan to a borrower, banks conduct a full check in order to avoid unforeseen situations when a citizen will not be able to return the company borrowed from the bank due to low income.
So the certificate should contain detailed information about:
- employer organization;
- the employee himself, including his place of registration and passport details;
- average salary for a certain period. Usually the period is set to 6 months;
- personal income tax amount.
Sometimes, in order to obtain complete information about the borrower, banking organizations require the provision of a 2-NDFL certificate.
For benefits
If a citizen quits his last job, he can register with the employment service. To do this, he needs to provide a salary certificate for the last 3 months (the period may vary depending on the center).
With its help, the benefits that a citizen can count on when looking for a new job are calculated.
It is recommended to find out in advance what form the document should be provided in, as some centers have special requirements for such certificates.
IP to himself
An individual entrepreneur cannot issue a certificate of income to himself. To obtain it, you need to contact the tax service with a request to provide the document.
Another difference is that the certificate is issued in form 3-NDFL. The tax office itself does not ask for information about the purpose of obtaining this type of document and provides it free of charge.
In 3 months
A certificate of income for 3 months is drawn up according to the general template. The only difference is the period in question. The document must reflect in more detail all the income that the citizen received during his official work activity.
For half a year
This type of certificate is the most popular, since many organizations require information for the last 6 months.
The document is drawn up taking into account standard requirements for filling out official documents. It should indicate the exact amount of income, taking into account bonuses and other additional payments.
For the visa
To obtain a visa, a citizen must provide a number of certificates, including information about income. Without them, a citizen will not be able to obtain the necessary document.
In addition, the consulate must provide:
- bank account statement;
- documents for an expensive car;
- documents for an expensive apartment or cottage.
They will be able to confirm the citizen’s full solvency and financial independence.
The certificate itself must necessarily contain information about:
- work experience;
- position held;
- amount of income;
- organization that issued the document.
Before sending your manager an application for a certificate, you need to find out from the consulate exactly what form the document should be drawn up and whether free presentation is allowed. Otherwise, the certificate may not be accepted.
For social protection
In this document, it is necessary to describe in detail all the income that the citizen has received over the last 5 years, taking into account not only salaries, but also bonuses, benefits and scholarships. It is also required to indicate the indexation of wages, which will be confirmed by the personal account of the organizations in which the person worked.
If a certificate is required for the Pension Fund, then it must indicate that all necessary insurance premiums have been paid.
Help contents
Regardless of what form the certificate has, the following mandatory information must be present:
- name of the organization that issued the document and its details;
- passport details;
- average monthly salary;
- the amount of accruals and funds actually received;
- date of issue of the document;
- the locality in which the organization is located;
- confirmation that the person is an employee of this company;
- job title.
In addition, here you can indicate the amount of deductions of insurance premiums and taxes. If you need a “net” salary, this information can be omitted. If the organization has some kind of debt to an employee, it would also be useful to indicate it.
Information about income can be specified in a list. However, it is more convenient to read by drawing up a table. Here the amounts received can be listed monthly. After the table, the validity period of the employment contract concluded with the employee is indicated. Even if an open-ended contract was concluded, this must be indicated in the certificate.
Responsible persons must sign the document. These are the director of the company and its chief accountant. By putting their signatures here, they confirm that the information provided is correct. Naturally, all information must correspond to reality. Supervisory authorities can freely check the data. If they are indicated incorrectly, the responsible persons, namely the director of the company and the chief accountant, will be fined a fairly large amount.
Rules for issuing a salary certificate from your place of work
As a rule, a salary certificate is written on an A4 sheet. An organization can also develop its own letterhead. By law, the certificate can be filled out not only by hand. A document submitted in printed form is also valid.
The certificate may have several copies. The employee must indicate their number in his application. In this case, the employee may not report for what specific purposes he needs a certain number of certificates. A prerequisite for the correct execution of the document is the presence of signatures of the manager and the chief accountant. The organization stamp must also be present here. The only exception is the situation when the certificate is issued by companies or individual entrepreneurs who have the right to work without using stamps.
Bodies to which a salary certificate can be submitted
There are many different organizations that may require proof of your financial independence or, conversely, proof of too little income. In addition to the organizations listed above, this document may be required by other bodies:
- guardianship authorities, when deciding which parent the child should live with;
- Pension Fund. The certificate submitted along with other documents is the basis for calculating pensions;
- tax office.
