Personal income tax reporting: adjusting according to new rules

Help 2-NDFL, what is it?

Every year, all employers must submit to the Federal Tax Service information on the income (payments) their employees received in the past year.
To do this, they draw up certificates in Form 2-NDFL for each of their employees. Since 2020, the deadline for submitting 2-NDFL has changed - now it is March 1

, not on April 1st, as before.

The form of the certificate was approved by order of the Federal Tax Service No. ММВ-7-11/566. It contains the 2-NDFL form itself, which is submitted to the tax authority, as well as a Certificate of income and tax amounts of an individual, which is issued to the employee himself. For example, when he wants to get a loan or get a new job. When receiving tax deductions, in addition to the declaration in Form 3-NDFL, tax inspectors also require a certificate of income from individuals.

note

, in addition to 2-NDFL certificates, employers additionally submit calculations using form 6-NDFL.

When to take it

As a general rule, organizations and individual entrepreneurs must submit 2-NDFL certificates to the tax office no later than April 1 of the year following the reporting year. If an organization is liquidated or reorganized in the middle of the year, then such a certificate must be submitted for the period from the beginning of the tax period until the date of liquidation or reorganization (clause 3 of Article 55 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 26, 2011 No. ED-4-3 /17827).

There is an exception to the general rule. It concerns persons who are recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation. When carrying out transactions with securities and financial instruments of futures transactions, as well as when making payments on securities of Russian issuers, such persons are also required to submit to the tax authorities information about income, about their recipients and about the amounts of accrued, withheld and transferred personal income tax. However, to transmit information, these tax agents do not use 2-NDFL certificates, but income tax reporting forms. And such information must be submitted not once a year, but within the deadlines established for submitting income tax reports. That is, no later than the 28th day of the month following the expired reporting (tax) period.

This follows from the provisions of paragraphs 2 and 4 of Article 230, Article 289 of the Tax Code of the Russian Federation.

Filling out the form for the Federal Tax Service

Heading

At the top of the page, the TIN and KPP of the organization or individual entrepreneur and the page number are written down. Next, fill in the following information:

• serial number of the certificate;
• reporting year;
• sign - a digital code indicating the basis for reporting information on income: 1 - personal income tax is withheld from income;
• 2 - personal income tax could not be withheld;
• 3 - the certificate was submitted by the legal successor, personal income tax was withheld;
• 4 - the certificate was submitted by the legal successor, but personal income tax was not withheld.

Section 1. Data about the individual - recipient of income

In this section you need to provide employee details:

• TIN;
• last name, first name and patronymic;
• status: 1 - tax resident of the Russian Federation;
• 2 - tax non-resident of the Russian Federation;
• 3 - highly qualified non-resident specialist;
• 4 - participant of the State Program for the voluntary resettlement of compatriots to Russia, non-resident;
• 5 - a foreigner or a stateless person who has received refugee status or temporary asylum in the Russian Federation, non-resident;
• 6 - a foreigner working in Russia on the basis of a patent.

Section 2. Total amounts of income and tax based on the results of the tax period

This section specifies:

• total income;
• the tax base;
• tax rate;
• the amount of fixed advance payments;
• the amount of tax that the tax agent: calculated according to his accounting data;
• withheld from the income of an individual;
• transferred to the budget;
• held unnecessarily or failed to hold.

When filling out a certificate with signs 2 and 4, there are some peculiarities:

• “Amount of tax calculated” - the amount of accrued personal income tax;
• “Amount of tax not withheld by the tax agent” - the amount of tax that was not withheld;
• “Tax amount withheld”, “Tax amount transferred” and “Tax amount over-withheld by the tax agent” are dashes.

Section 3. Standard, social and property tax deductions

This section is for deductions - standard, social and property. To receive a deduction other than the standard one, an employee must take a notice from the Federal Tax Service and give it to the employer. The section is filled out like this:

• “Deduction code” - codes from Appendix 1 to the order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/ [email protected] ;
• “Deduction amount” - the amount for this code;
• “Notification type code”: 1 – property deduction;
• 2 - social deduction;
• 3 - tax reduction on fixed advance payments;
• notification parameters: number, its date and code of the issuing Federal Tax Service.

Validation block

Depending on who signs the 2-NDFL, you need to indicate the code:

• 1 - the document was signed by the tax agent or legal successor himself;
• 2 - the document was signed by the legal representative.

The certificate can be signed by the director of the organization or entrepreneur, legal successor, as well as an authorized representative. In the latter case, the name and details of the power of attorney are written in the bottom line. Above you need to indicate the name of the representative.

Application

In the Application you must indicate the amount of income and deduction (if any) for each month, as well as the corresponding code. Standard, social and property deductions are not indicated. Data is entered in chronological order.

In the column “Income code / Deduction code” you need to indicate the corresponding code from order No. ММВ-7-11 / [email protected]

Appendix No. 1. Codes of identity documents

Appendix No. 2. Codes of reorganization (liquidation) forms

2-NDFL: due date in 2020

According to Article 230 of the Tax Code of the Russian Federation, the order and letter of the Federal Tax Service, the deadline for submitting the 2nd personal income tax report in 2020 is March 2. Accordingly, all tax agents will be required to submit a report for 2019 no later than 03/02/2020.

Before the amendments to the Tax Code of the Russian Federation came into force, there were 2 different due dates: an earlier one (March 1) - for those tax agents who during the reporting period were unable to withhold taxes from funds paid to individuals, and a later one (April 1) - for all the rest. This rule applied to those cases when persons who are not employees of the company received gifts worth more than 4,000 rubles. It is believed that it is not possible to withhold personal income tax from income received, but it is still necessary to inform the tax service about this.

Starting in 2020, the dates are the same for everyone.

In addition, the limits on the number of employees, which influenced the choice of report form: paper or electronic, also changed. Now the 2-NDFL report is allowed to be submitted:

• on paper - if the number of employees does not exceed 10 people;
• in electronic form - if the number of employees exceeds 10 people.

However, electronic reporting can only be submitted through an electronic document management operator. That is, you cannot use flash drives and other storage devices.

Filling out a certificate for an employee

Help title

The title states:

Field “for ____ year”

– tax period (calendar year) for which the certificate is issued.

Section 1. Information about the tax agent

Field "OKTMO Code"

.

Organizations indicate the OKTMO code at their location (location of a separate unit). Individual entrepreneurs indicate the OKTMO code at their place of residence.

If your company code consists of 8 digits, then when filling out the 2-NDFL certificate, instead of the last three characters you must put dashes.

You can find out the OKTMO code using this service.

Phone field

. Specify a contact telephone number where tax officials can contact you (for example, “+74950001122”).

Field "TIN"

. Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority.

Field "Checkpoint"

. The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at their location (separate units indicate the checkpoint at their location).

Field "Tax agent"

Organizations indicate their abbreviated name (if it is missing, their full name) in accordance with their constituent documents.

Individual entrepreneurs must indicate their full last name, first name and patronymic in accordance with their identification document.

Field “Form of reorganization (liquidation) (code)”

. The code of the form of reorganization or liquidation of the organization is indicated. The codes for these forms are given in Appendix No. 2.

Field “TIN/KPP of the reorganized organization”

. The TIN and KPP of the reorganized organization or its separate division are indicated.

The last two fields are required when entering code “3” or “4” in the “Characteristic” field.

Section 2. Data about the individual - recipient of income

Field “TIN in the Russian Federation”. The employee's TIN is indicated (if there is no TIN, this field is not filled in).

Field “TIN in the country of citizenship”. The TIN (or its equivalent) of the foreign employee is indicated.

Fields “Last name”, “First name” and “Patronymic”. The surname, first name and patronymic (if any) of the employee are indicated in full without abbreviations in accordance with the identity document.

Field “Taxpayer Status”:

If the employee is a tax resident of the Russian Federation

(stayed in Russia for 183 or more calendar days), then you must indicate
status 1
, and in section 3 write a rate of 13%.

If the employee is not a tax resident of the Russian Federation

(stayed in Russia for less than 183 calendar days), then you must indicate
status 2
, and in section 3 write a rate of 30%.

In addition, the following statuses are provided for foreign workers:

• “3” – highly qualified specialist;
• “4” – participant in the State Program for Resettlement in the Russian Federation;
• “5” – refugees and those who have received temporary asylum in the Russian Federation;
• “6” – labor activity based on a patent.

Field "Date of birth". The employee's date of birth is indicated (for example, 05/10/1975).

Field "Citizenship (country code)". For Russian citizens it is necessary to indicate the code «643»

. You can find out the codes of other countries using this classifier.

Field “Identity document code”. In this field you must indicate the code of the employee's identity document. For Russian passports this is the code «21»

.

There are cases when an employee has a valid USSR passport, in such a situation it is necessary to indicate code “91” (“Other documents”). Codes of all documents are given in Appendix No. 1

.

Field "Document series and number". The details of the identity document are indicated (the sign “N” does not need to be written).

Section 3. Income taxed at the rate of ___%

In section 3, you must fill in sequentially by month all the income that was accrued to the employee during the calendar year.

Note

: for certificates with characteristics 2 and 4, in section 3 the amount of income actually received, from which personal income tax was not withheld, is written.

Field "Tax rate"

. In the heading of Section 3, you must indicate the tax rate in accordance with which income tax was withheld when paying income:

• 13% – for residents of the Russian Federation;
• 30% – for non-residents of the Russian Federation.

Income was taxed at different rates.

If during the year the employee’s income was taxed at different tax rates, then the 2-NDFL certificate must still be one

. Simply, you first need to fill out sections 3 and 5 for one bet, and then for the other.

If the data to be filled out does not fit on one page, it can be transferred to the next, but in this case it is necessary to put its number in the header of each page and duplicate the information about the tax agent.

In the "Month"

In chronological order, the serial number of the month in which the employee was accrued and actually paid income is indicated.

Field "Revenue Code"

.
Each income has its own code, for example, the code for salary is 2000
, the code for vacation payments is
2012
, etc.
For some incomes, a code is not provided; in such cases, the code is set - 4800
“Other income”.

Advice

– how to determine the code for the award. If the bonus was awarded for production results, write code 2000, and if it was given in honor of a holiday or anniversary, then it is code 4800 (other income).

You can view the full list of income codes on this page.

In the “Income Amount”

the entire amount of accrued and paid income is reflected according to the specified income code.

Field "Deduction code"

.
Section 3 provides fields for reflecting deductions ( not to be confused
with deductions that are filled out in
section 4
). Section 3 reflects only professional deductions (Article 221 of the Tax Code of the Russian Federation), as well as deductions provided for in Art. 217 Tax Code of the Russian Federation.

You can view the full list of deduction codes on this page.

In the "Deduction Amount"

The amount of the deduction is reflected, which should not exceed the amount of income indicated in the corresponding column “Amount of Income”.

Section 4. Tax deductions

Section 4 reflects the standard, social, and property tax deductions that were provided to the employee in the past year.

Field "Deduction code"

. Each type of deduction has a specific code.

You can find out the deduction codes on this page.

Field "Deduction amount"

. The amounts of deductions corresponding to the specified code are indicated.

The number of completed lines in this field depends on the number of types of tax deductions that were provided to the employee.

Notification confirming the right to social and property deductions.

To receive a tax deduction through an employer, an employee must receive a special notification from the Federal Tax Service and provide it at the place of employment.

The data of this notification (number, date and code of the Federal Tax Service) are reflected in the 2-NDFL certificate.

Note

: the opportunity to receive a social deduction through an employer appeared in 2020.

Section 5. Total Income and Tax Amounts

Field "Total Amount of Income"

.
The total amount of income received by the employee for the year is indicated ( the sum of all lines in section 3
).

Field "Tax base"

. The tax base is reflected (the difference between the total amount of income and all tax deductions).

Field “Calculated tax amount”

.
The calculated tax amount is indicated ( Tax base x Tax rate
(usually 13%)).

Field “Amount of fixed advance payments”

. This field is filled in only for foreign employees working under a patent.

If you employ a foreigner, then the personal income tax on your salary can be reduced by the amount of advances that he paid to the budget on the basis of a patent. But this can only be done if you have a corresponding application from a foreign employee and the necessary notification from the Federal Tax Service.

Details of the notification (number, date, Federal Tax Service code) are also indicated in Section 5 in the line following the table (“Notification confirming the right to reduce tax on fixed advance payments”).

Field “Tax amount withheld”

. The amount of personal income tax that was withheld from the employee’s income is indicated.

Field “Tax amount transferred”

. The amount of personal income tax that was transferred to the budget is indicated.

In most cases, the amounts of calculated and transferred personal income tax must match. But sometimes it happens differently, for example, if a salary is delayed, more tax will be calculated than is withheld and transferred. Or, for example, if by mistake more personal income tax was withheld from an employee than was accrued.

In this case, the employer is obliged to return the over-withheld income tax to the employee. If he does not have time to do this by March 1 (the deadline for submitting 2-NDFL), then in the field “Amount of tax excessively withheld by the tax agent”

it is necessary to reflect the amount of tax not returned to the employee.

In addition, this field indicates the amount of tax overpayment that could arise due to a change in the employee’s tax status during the year.

Field “Amount of tax not withheld by the tax agent.” The calculated amount of personal income tax that the employer did not withhold during the tax period is indicated.

Personal income tax reporting: adjusting according to new rules

Personal income tax (personal income tax) is the third most collected tax in the Russian Federation. Based on the results of 2020, this tax is among the leaders that brought the largest contribution to the country’s consolidated budget. It is second only to the mineral extraction tax and the income tax, leaving behind VAT, excise taxes and all property taxes combined. It is not surprising that this financially intensive tax receives particular attention from the tax authorities. How to report on personal income tax without complaints and fines, what forms of reporting exist for this tax and how they change, what are the deadlines for submitting personal income tax reports - we will tell you about this in our article.

All “rules of the game” regarding personal income tax are spelled out in Chapter 23 of the Tax Code of the Russian Federation. Personal income tax is also called income tax. The names fully reflect the essence of the tax - in the Russian Federation, every citizen who receives income must pay a certain percentage of their hard-earned money to the treasury. And the employer, who is the tax agent of the payer, withholds and transfers personal income tax to the tax authorities. In addition to accrual, withholding and timely transfer, the tax agent must submit personal income tax reports.

The tax agent's personal income tax reporting consists of a 1-NDFL card, a 2-NDFL certificate and a 6-NDFL report. Certificate 6-NDFL is a new form of report, which indicates all accrued, withheld and paid taxes in a total amount. Let's look at each type of reporting in more detail.

Report 1-NDFL

Report 1-NDFL is a card that records the income and income tax of each employee. This document is drawn up and submitted to the Federal Tax Service by the tax agent.

This form reflects the monthly income of individuals, tax deductions, and personal income tax payments. When compiling 1-NDFL, tax agents are required to reflect the current identifier codes of income and deductions, types of tax deductions, and documentary grounds for deductions. Form 1-NDFL must indicate the dates of payment of income to the employee and withholding of personal income tax, and also indicate the details of payment documents.

1-NDFL is prepared on the basis of the form established by the Federal Tax Service of Russia and is essentially the primary document for accounting for personal income tax. According to the requirements, 1-personal income tax must be generated every month - at the time of salary calculation and personal income tax transfer to the budget.

Report 2-NDFL

Report 2-NDFL is a consolidated annual report on the income and deductions of each employee, which is filled out and submitted to the tax authority by tax agents, that is, employers. The 2-NDFL certificate performs several tasks: it not only notifies the fiscal authorities about the income and transferred tax of an individual, but also serves the employee himself as a document confirming his financial solvency, and is presented to him upon request, for example, from banking structures.

The 2-NDFL report is submitted to the Federal Tax Service once a year. Form 2-NDFL must be submitted to the tax authority before April 1. If the tax was not withheld and the certificate is submitted with sign “2”, then the deadline for submitting such a report is a month earlier - until March 1. The employee has the right to request a certificate (upon application) from the tax agent, that is, his employer, at any time.

The main changes in the 2-NDFL report for 2020: the employee’s address, which can be determined by passport, was removed from the certificate. Two new fields have appeared in the certificate - “TIN/KPP of the reorganized organization” and “Reorganization/liquidation form”. These fields are filled in by successors who submit reports for the reorganized organization. In the “sign” column, when submitting a regular certificate, you need to put the number 3, number 4 - if the tax was not withheld.

Report 6-NDFL

Since 2020, quarterly submission of personal income tax calculations to the tax office has been introduced - report 6-NDFL. This is a summary of generalized data on employee income for a particular period and personal income tax withheld from these amounts. That is, the report contains summary information about employee income for a certain period and about the tax withheld from these amounts for the organization as a whole. The consolidated report reflects the income of all individuals who work at the enterprise. Income means not only wages, but also dividends and payments under a civil contract.

What does the 6-NDFL report include:

• title page,
• section 1 “Generalized indicators”,
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Sections 1 and 2 are not interconnected; they perform different functions. Often the problem of lack of space arises when filling out the second section, which is on the same page as the first. If there is not enough space for the report, additional sheets can be numbered. In the footer of the first sheet, fill in the TIN and KPP of the organization that submits the reports. If reporting is provided by a branch, then the checkpoint of the organization’s branch is filled out.

You need to submit the 6-NDFL report for the year 4 times - on a cumulative basis:

• Based on the results of the first quarter - no later than April 30,
• At the end of the half year - no later than July 31,
• Based on the results of 9 months - no later than October 31,
• At the end of the year - no later than April 1 of the next year.

Starting from 2020, some changes have been made to the report on Form 6-NDFL. They mainly concern reorganized companies. The adjustments did not fundamentally change the reporting, they only made some clarifications, in particular: new codes for the place of reporting were introduced on the title page, reorganized companies must indicate the code of the reorganization form and the TIN/KPP of the reorganized company on the title page, on sheet 2 in a barcode instead of a code “1520 1027” code “1520 2024”, etc.

Rating of taxes forming the consolidated budget of the Russian Federation

Source: Federal Tax Service of Russia

The tax office will ask you strictly about personal income tax

Since 2020, state control over the submission of personal income tax reports has been strengthened. Federal Law No. 113-FZ of May 2, 2015 introduced a number of new control and punitive measures. In the article above, we have already named one of them - the introduction of quarterly reporting in form 6-NDFL. How else is tax payment controlled?

• fine for submitting documents containing false information - in the amount of 500 rubles for each such document,
• fine for failure to submit a report within the prescribed period - 1000 rubles,
• the possibility of suspending transactions on a current account for late submission of reports has been legalized.

Where and how to submit personal income tax reports

For employees of the organization's head office, reports are submitted at the place of its registration, but for employees of branches - at the place of registration of a separate division. Individual entrepreneurs on OSNO and on the simplified tax system submit reports at the place of residence, individual entrepreneurs on UTII and on PSN - at the place of registration of the taxpayer.

In what form to submit reports (electronically or on paper) depends on the size of the enterprise. Tax officials are no longer ready to shovel tons of paper. If an agent submits personal income tax reports for up to 25 people, then it can still be submitted in paper form. If there are 25 people or more in the reporting, then only in electronic form.

How to keep up with reporting

The VLSI Electronic Reporting service will help you understand numerous personal income tax reports. It will allow you to comply with all the nuances in preparing reports for this tax, will allow you to stay on schedule for submitting reports and will reduce the risk of errors to zero, and therefore the likelihood of penalties. You will always have up-to-date reporting forms at your fingertips, as well as the support of experienced specialists who will help you understand all the issues.

And to get away from paper and keep records in electronic format, you will need a digital signature. It ensures the security of electronic communications. You can order an electronic signature for any task at the EDS Center. Our specialists are ready to tell you more about all the possibilities of the VLSI system when paying personal income tax.

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In what cases is it not necessary to prepare a 2-NDFL certificate?

Below is a table of the most common situations in which a 2-NDFL certificate for the tax office does not need to be prepared:

Table: new deadlines for submitting 2-NDFL

After the changes, you must submit 2-NDFL to the Federal Tax Service within the following deadlines: