Income and Expense Report. King of financial statements

Document year: 2019

Document group: Help

Document type: Help

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One type of confirmation of the solvency of employees is a free-form income certificate. The 2022 sample remains unchanged. There is no single standard for paper confirmation, but there are a number of requirements that apply when drawing up the document.

The paper confirms not only income, but also the frequency of receipt, permanent place of work and period of employment. This document is used for submission to various institutions.

The income certificate is made in the established forms, which are registered by the Resolutions and Orders of the authorities. Also, such a document can be made in free form, taking into account the inclusion of mandatory clauses. Such a certificate has legal force; it simply makes it possible to bring a document if the employer refuses to provide a standard sample, or such certificates are simply not issued.

Let's take a closer look at the type of document flow, where you can get it and under what conditions, as well as instructions for filling out and basic rules.

Get ready for thoughtful reading and read the article to the end: free-form income certificates are offered for free.

Types and features of certificates

To obtain reference information from the employer for submission to various institutions, the employee must write a written application. Also indicate what specific information should be reflected in the document, for what period, and for what purposes the specified information will be used. You don’t have to specify a specific goal, then the performer will simply write “at the place of requirement.”

Important! The sample and information provided will depend on the information requested and the institution to which the certificate is submitted.

In general, certificates from the employer about income from the employer can be divided into two types:

• certifying the citizen’s time of work (in general, and at the current place of employment), his qualifications, and position. Additionally, they may indicate information about the level of education and the institution in which the employee studied;
• certifying his earnings for the last period. Usually this is three or six months.

Regardless of the form and purpose, the paper must contain the company details, general information about the employee and his identity document. Due to the fact that the document contains personal information that cannot be disclosed to outsiders, the employer is required to draw up a written statement.

Information about the employee is filled in based on the company’s primary and accounting documents:

• personal affairs;
• work books;
• pay slips;
• tax returns and others.

Often, established samples of income certificates 2-NDFL, 3-NDFL, form 182n, certificates in the form of the institutions for which they are drawn up (in the bank form) or in free form are used.

Income and Expense Report

I also call it a profit and loss statement - OPU. With the help of financial statements, the results of the company’s work and the effectiveness of the business model used are analyzed. It includes indicators on the basis of which the company's profitability is assessed. This can be gross, operating or marginal income, EBITDA or EBIT, net profit.

The final management report is created on the basis of the initial planned financial report. At the same time, the difference between the planned and obtained results is analyzed. And when presenting the results, they explain to the manager why the discrepancies arose and what to do to optimize work in the future.

Using OPU you can:

• assess the profitability and development of the company;
• determine why profits decreased;
• Find out about possible cash gaps in time in order to prepare and minimize their consequences.

The profit and loss account balance must be adjusted periodically depending on planned payments.

In what case does it apply?

The certificate is requested by various institutions, authorities, courts, bailiffs and others in order to:

• Confirm the officiality of income, its size and stability of income;
• Find out about the citizen’s work experience, position and qualifications.

Most often, help is needed:

• Banks and credit organizations;
• To introduce yourself to a new workplace;
• Social security authorities and others to determine benefits and payments due (sample - certificate of income for 3 months for payment of child benefits);
• To the employment center to determine benefits;
• Judicial authorities;
• Bailiffs when executing a writ of execution;
• Other organizations.

A sample certificate in this form is most often submitted to banks, if the credit program allows this form of presentation, as well as to consulates and visa centers for obtaining a visa.

When needed

As a rule, citizens need a document on average earnings in the following cases:

• registration with the Employment Center;
• processing loans and other loans;
• obtaining a visa to travel abroad;
• registration of benefits and pensions;
• registration of subsidies;
• litigation.

Any employee has the right to receive this document. To do this, it is enough to contact the employer with a corresponding application. In accordance with Article 62 of the Labor Code of the Russian Federation, it is prepared and issued within three days from the date of application. When registering as unemployed, a worker will need a certificate of average earnings for the employment center - this document is used to calculate the amount of unemployment benefits. This is stated in paragraph 2 of Article 3 of Federal Law No. 1032-1 of April 19, 1991. The current form of a certificate to the employment center in 2022 is provided in letter of the Ministry of Labor No. 16-5/B-5 dated January 10, 2019. As in the letter of the Ministry of Labor No. 16-5/B-421 dated August 15, 2016 (no longer in force), officials emphasize that if the document on average earnings contains all the necessary information to determine the amount of benefits, but is drawn up in any form, then it is also valid . As for the procedure for calculating the amount of benefits, it is determined by Decree of the Government of the Russian Federation dated September 14, 2021 No. 1552.

This is what a certificate for the last 3 months looks like for the employment service:

Who issues the certificate

A certificate is requested from the direct employer. To do this, a written application is written addressed to the manager with a request to provide a certificate. You also need to indicate what information should be reflected.

The employer prepares the certificate within three days from the date of receipt of the request.

For persons legally located in the Russian Federation (records of work and residence are kept), the employer also has the right to provide information for reference.

If a citizen has several jobs, and all of them are officially registered, each certificate is requested separately from each employer.

To confirm the income of an individual entrepreneur (individual entrepreneur) for a visa, loan or other things, a free-form certificate is not suitable; a declaration, a sample registration certificate and, if necessary, statutory documents are submitted.

Normative base

Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the procedure for filling it out and submitting it, the format for providing the calculation of tax amounts for income of individuals calculated and withheld by a tax agent in electronic form, as well as forms of certificates about income received by an individual and withheld amounts of personal income tax"
Order of the Federal Tax Service of Russia dated September 28, 2021 No. ED-7-11/ "On amendments in the appendices to the order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/ “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the procedure for filling it out and submitting it, and the presentation format calculation of the amounts of personal income tax calculated and withheld by the tax agent in electronic form, as well as the form of a certificate of income received by an individual and withheld amounts of personal income tax"

Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ “On approval of codes for types of income and deductions”

Procedure and deadline for issuing the form at the place of work

If an institution or government agency does not establish strict requirements, download the income certificate and enter it into the accounting department.

The document does not have an official validity period; its relevance is determined by the institution for which the certificate is prepared. Since the document certifies recent income, it is considered to be valid for 30 days. Therefore, it is more advisable to take the paper at the beginning of the month, when the accruals are ready and the financial statements are submitted.

Important! If the employer refuses to provide information for any reason or delays the provision, causing the recipient to suffer, the latter has the right to file a complaint with the labor inspectorate and even file a lawsuit in court. But this can only be done if the citizen has documented the application.

How to transfer a document

Usually a person comes for it on his own. But there are also legislative provisions on how to correctly issue a document to an employee if he does not appear. It is acceptable to send it:

• in paper form by mail with a list of attachments, if in the application the individual asks to do this or gives written consent to sending;
• in electronic form - by mail or via instant messengers.

As for the second option (interaction by e-mail), it is permissible to send the certificate by e-mail, but taking into account several points:

• the employer has an electronic signature confirming the authenticity of the document and the information in it;
• The parties agreed to exchange documentation electronically.

Please note that the document is usually transferred to third parties - to a bank, social service or the Federal Tax Service. Since its electronic form has not yet been established at the legislative level, employees of such institutions have the right not to accept a scanned or printed form without the employer’s wet seal.

Rules for issuing a certificate

Even for a free form, certain filling requirements must be met. Otherwise, the certificate may simply not be accepted. Conventionally, the document can be divided into several information blocks:

• Part about the employer. Indication of names (full and abbreviated), legal address and actual location, form of organization, activity codes, registration information, etc. Details may not be indicated if the certificate is drawn up on company letterhead;
• Part about the employee. Standard information is indicated: name, identification document details;
• The main part is the information for which the certificate was taken. Data on income received for the requested period (monthly).

You can also separately highlight the block with certifying signatures and seals. The executor who compiled it and the head of the organization sign for the authenticity of the certificate. The seal is affixed provided that it is available at the enterprise. Although it is not mandatory, it is better to include it if available. An example of a free-form income certificate is available on our page; detailed instructions are discussed in the next section.

Prohibited:

• Corrections, blots, strikeouts;
• Using correction fluid;
• Print on both sides of the sheet;
• A document with obvious printing defects (spots, streaks, faded print).

You can clarify in advance what requirements for the certificate are imposed by the person to whom it is intended. Because there are no uniform standards.

The same rules apply if the employee is employed by an entrepreneur and requests a sample income certificate for a visa.

How to fill

If an employee receives wages, vacation pay and sick leave benefits, the algorithm for how to correctly fill out a certificate of income for the employee is very simple. First, enter information about the tax agent (employer), then about the recipient of funds (employee). In the tabular part of Section 3, the tax rate of 13% is first indicated. If funds were paid, taxed at different rates, then sections 3–5 are filled out several times.

ConsultantPlus experts discussed how to submit Form 6-NDFL in 2021. Use these instructions for free.

Next, according to official papers, all tables are filled out - about the amounts paid, deductions provided, total amounts. If there is no information, then put dashes or zeros.

Pay attention to the income and deduction codes and the rules for how to write a certificate of income using them. All necessary values ​​are given in the appendices to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/. The main ones:

• 2000 - for wages;
• 2300 - for sick leave;
• 2002 - for payment of bonuses;
• 2012 - this is how vacation pay is “coded”;
• 126, 127, 128, 129 are codes for standard deductions for children.

Let's show an example - a sample certificate of income for an employee for 2 months of 2022, where some of the presented codes are used.

When you fill out the tables, provide information about the person who created the document or is responsible for its content. You will need your last name, first name and patronymic (if available), and signature.

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 2022.

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.

How can an individual entrepreneur confirm his income?

In fact, an individual entrepreneur does not have to issue a certificate of income so often, since in most cases they can be confirmed differently. How exactly - it depends on what tax system the entrepreneur uses.

IP on OSNO

An entrepreneur in the main tax system pays personal income tax and reports on the 3-NDFL declaration. This form serves as confirmation of the individual entrepreneur's income for the previous full year.

However, sometimes you need to confirm income from the beginning of the year. In this case, the Income and Expense Accounting Book (KUDiR) will help, from which you need to make a copy. It is convenient to keep it on your computer, and then print it out and sign it.

Free tax consultation

IP on the simplified tax system

How does an individual entrepreneur confirm his income in a simplified tax system? A tax return under the simplified tax system, which he submits to the Federal Tax Service once a year, is suitable for this. By analogy with individual entrepreneurs on OSNO, in order to show income for a year that has not yet ended, you need to present a copy of the KUDiR.

Prepare a simplified taxation system declaration online

IP on PSN

Purchasing a patent frees the entrepreneur from any reporting. But he is obliged to keep records of income, because if it exceeds the established threshold, it will be impossible to work on a patent.

Accounting is carried out in the Individual Entrepreneur Income Accounting Book on the patent system. A copy of last year's book is proof of income for the past year. If you need to confirm income within the year, a copy of the current CUD is made.

IP on NPD

Professional income tax (PIT) is a new regime that can be applied by self-employed individuals and entrepreneurs without employees (if they meet a number of conditions, in particular, they do not hire employees or trade).

How can an individual entrepreneur confirm his income in this mode? Everything is very simple. All tax payers are registered in the “My Tax” system, through which they report information about their business to the Federal Tax Service and receive messages from there. The application is available for mobile devices and PCs. In it you can request a certificate of income, which will be provided in the form of an electronic document.

Possible mistakes

Errors that often appear in help are related to:

• with typos;
• spelling errors, errors in names and titles;
• incorrect indication of codes, details and addresses;
• submitting false amounts for wages;
• taking into account the wrong period.

By the way! One of the common mistakes (due to the carelessness of the performer) concerns the indication of the taxpayer number. There are times when the contractor confuses the employer and employee codes.

Responsibility for compiling and providing information on the certificate lies with the executor - an accountant or other responsible person. Certificates with errors or false information will not be accepted at the place of request. Therefore, check the paper first so that there are no typos or obvious errors, make sure that the general information is provided correctly (for example, the work experience is calculated correctly, the position is indicated correctly, etc.).

To make it easier to navigate such a document in the future, download a free sample income certificate in free form. Study the information, ask the person who is requesting it, what exactly he wants to see in the paper, and in what form it is best to compile it. If necessary, consult in advance with the accountant who issues such certificates in your company. By the way, the latter, in addition to the application, may request consent to provide personal information. This is due to the fact that the certificate contains personal data. In this case, consent can be requested each time a new certificate is requested.

The article is over, but you still have questions? Ask them to the duty lawyer on our site.

The specialist will also help you understand the nuances of drawing up certificates of income and expenses for civil and government employees.

Cash Flow Statement (CFS)

The report shows what revenues and expenditures were planned and what was actually received.

Consists of three groups of data collected by type of cash flow:

• operating - this is income from the sale of products and services, rental of objects, wage costs, payment for current services, tax payments;
• investment - flows associated with non-current assets: investments in innovative developments, activities on the stock exchange, provision of loans;
• financial - this includes funds from raised financing: deposits, dividends or sale of shares, etc.

After the plan-fact analysis of the ODDS, you can:

• understand how much cash the company needs per month, and limit the balance at the end of the month in order to maintain the company’s solvency in the next month in case of unforeseen situations;
• forecast cash flows for future periods;
• classify company expenses.