Hello! In this article we will tell you why a 2-NDFL certificate is required at a new place of work.
Today you will learn:
- What data in the certificate is important for an accountant;
- In what cases is it not necessary to bring 2-NDFL to a new job;
- Differences between salary certificate and 2-NDFL.
Why do you need a 2-NDFL certificate for a new job?
When you leave your job and move to a new organization, you provide some documents for employment. The list of papers may also include a 2-NDFL certificate. It may be required by the accounting department. It is not always clear to employees why a new employer needs it.
The fact is that taxes are deducted for each employee. Personal income tax of 13% is deducted from your monthly earnings. The accounting department does this for you, and you receive in your hands the amount from which the obligatory payment to the tax office has already been deducted.
When paying personal income tax, there are certain deductions that reduce the tax base. That is, you have the right to pay tax not on the entire amount of earnings, but on the remainder after deduction. This discount is provided to some employees, and the amount depends on the preferential categories of citizens specified in the laws.
Deductions are calculated monthly until the amount of your earnings for the reporting year exceeds 350,000 rubles. As soon as this limit adds at least a ruble, deductions are no longer allowed. Then you will pay tax on all income.
In order for the accountant to figure out what deductions you used at your previous place of work and to view the total amount of your earnings for the reporting period, you must provide a 2-NDFL certificate. This way, the accounting department will be aware of your accruals and will be able to apply a deduction to you if it is due.
Certificate 182n for maternity leave
According to the general rules, form 182n is filled out with information for the two previous and current years. If the employee was on maternity leave during this period of time, and then took leave to care for the baby, then there is simply no information to be reflected in the certificate. If an employee is interested in “why do I need certificate 182n if I’m on maternity leave,” she needs to explain that the law allows for the replacement of billing periods for calculating benefits (Part 1 of Article 14 255-FZ of December 29, 2006). In this case, the rights of the woman in labor should be taken into account to use a different, earlier period for calculating benefits.
Therefore, when preparing form 182n for a resigning maternity leave, include information about other periods of her work. Let's look at the rules for filling out a document using an example.
The employee decided to resign on July 15, 2021. She has been working in a government agency since January 10, 2016. Here's how to fill out form 182n if the employee is currently on maternity leave and plans to quit after maternity leave - do not indicate periods of maternity leave if there were no accruals in them. In our example, this is part 2022, 2022, 2022 and 2022: the employee was on maternity leave and then went on maternity leave, there is no data on payroll. In this case, include information in the document for earlier periods of the employee’s work in the institution, that is, reflect information for 2016, 2022 and part of 2022.
This is what a sample of filling out certificate 182n with maternity leave in 2022 looks like:
What deductions can you expect?
For officially employed employees, the state has developed a system of deductions that reduce the tax base and reduce the tax amount.
These include:
- 400 rubles – provided to everyone who has not worked since the beginning of the year (those who do not receive other deductions);
- 500 rubles – for persons involved in liquidation of the consequences of the Chernobyl accident, participants of the Second World War, disabled people of groups 1 and 2;
- 1400 rubles – for the first child and the second;
- 3000 rubles – for citizens who have received radiation exposure, as well as families with more than two children;
- 6000 rubles – for a disabled child.
Example: if your earnings are 20,000 rubles, then tax deductions will be: 20,000 * 13% = 2,600 rubles. You will receive 17,400 rubles in your hands. If a standard deduction of 400 rubles is applied to you, then the income will be: 20,000-(20,000-400)*13% = 17,452 rubles. Of course, the amount changed to only 52 rubles, but the higher the deduction, the more you get in your hands.
When a certificate is not needed
Not in all cases, a 2-NDFL is required for a new job.
It will not be needed if:
- You did not receive any income during the reporting period;
- You have not worked anywhere before;
- You do not claim any deductions;
- You started a new job on the first day of the year.
If you were not accrued any income at your previous place of employment, the new employer can still ask for a certificate. He needs to check the accuracy of your words. Even if 2-NDFL turns out to have empty lines, it is still taken into account. This means that you can count on all the deductions that are due to you.
If you do not have the right to reduce the tax base, then you are not required to bring a certificate. In this case, the accountant will not ask her.
When you are hired for a new position on the first working day of January, the reporting year begins for you in the new company. This means that it is the new employer who will provide you with deductions in the new year, and you do not need to bring a certificate.
Features of provision
Tax agents who accrue income in favor of individuals. persons, calculate, withhold and transfer personal income tax from these payments.
Certificate 2 of personal income tax is generated in the following cases:
- At the end of the calendar year, no later than April 1, and for information for 2022, due to weekends, the deadline for submitting the report is April 2, 2022;
- if it is impossible to withhold income tax from individuals. persons, the deadline for submitting 2 personal income taxes for such cases is March 1;
- on the day of dismissal from work. to the person along with the work book and final payment;
- upon written request from the individual. faces within three days.
Where is 2-NDFL issued?
If an accountant from a new place of duty requires you to bring a 2-NDFL certificate, you need to contact your former employer.
For these purposes you can:
- Leave a request by phone;
- Visit the accounting department in person.
The simplest option is when the employer and the head office for issuing certificates are located in the same city, or better yet, in the same building. In this case, you will not have any problems obtaining 2-NDFL.
It is prepared within three days and delivered to you. The validity period of the document is one month. If for some reason you did not have time to pick it up and provide it to a new accountant, it is considered overdue and is not subject to accounting. Then it will need to be issued again.
In large companies, certificates are often issued only at the head offices, which may be located in another region of the country. Here everything is much more complicated. To get a certificate, you need to go to the branch of your city and express your request to the manager. He will leave a request.
The certificate also takes three days to prepare, but it may arrive in a few weeks. It all depends on the speed of postal services. The main thing is to get it on time.
Where and who issues
Calculation of earnings at work begins in January of the reporting year. If there is a change in the employment of individuals. In order for a person to correctly determine deductions and total income at a new place of work, an accounting employee needs information from his previous employment.
For such cases, personal income tax certificate 2 is provided, which fully reflects information on income from the beginning of the year, deductions applied in the current year and withheld personal income tax. They issue a declaration at the previous place of work upon written application within 3 days in accordance with the Labor Code, Article 62.
What is 2-NDFL?
The certificate is printed on A4 sheet and contains your data, including:
- FULL NAME.;
- Your tax number (TIN);
- Registration address;
- Lines with the amounts of income for each month starting from January (if you did not receive income, the lines will be empty. Your monthly earnings are taken into account here + all other transfers for sick leave, vacation, etc.);
- Applicable deductions and their size;
- The total amount of your income;
- Amount of tax paid.
This document may be needed not only in accounting, but also in:
- Tax office to obtain property deductions;
- To a credit institution to apply for a loan.
2-NDFL has a uniform design standard; no errors, amendments or inaccuracies are allowed.
In addition to information about the employee, it contains information about your former employer:
- Name;
- INN, OGRN.
Typically, such certificates do not contain any errors, since they are compiled on a computer with a specially installed program. But if you notice any incorrect data, then immediately bring this to the attention of the accountant from your previous place of duty. Otherwise, discrepancies in information will lead to invalidity of the document.
Where to get a 2-NDFL certificate when applying for a job
If a 2-NDFL certificate is required to calculate standard deductions at a new job, you must request it from your previous employer. The obligation to issue a document at the request of the employee is expressly stated in paragraph 3 of Art. 230 NK. The tax agent must do this within 3 working days in accordance with labor laws.
Important!
The document storage period is 4 years (clause 8, clause 1, article 23 of the Tax Code).
If the company has already been liquidated and there is no one to issue the certificate, you can act through your Personal Account on the Federal Tax Service website, since the tax agent annually transmits all information about the income of employees to the inspectorate. Procedure:
- Log in to LC.
- Select the My Taxes tab.
- Find income information.
- From the drop-down list, select the required certificate (the personal account reflects information on income for the previous 4 years).
2-NDFL not for all occasions
Often, an organization may ask you to provide a certificate of income. It differs in content from 2-NDFL. The latter is intended specifically for studying your tax deductions. It can be used to determine how much taxable income you received during the reporting period.
But the certificates do not always contain information about such earnings from which the amount of payment to the tax office is debited. There is a document confirming only your income.
Example: women on maternity leave receive monthly benefits to care for their children. This income is not taxed. Therefore, no deductions are applied. Therefore, a 2-NDFL certificate is not needed here, since it reflects other information.
The salary certificate, unlike personal income tax, includes only monthly income amounts. It can be formed not only for the reporting year, but also for any period.
For example, you can request such a document for the last three months. This certificate is most often provided to social security authorities. It confirms that your income does not exceed the established limit and you are entitled to receive certain benefits from the government.
Can 2-NDFL be an analogue of a certificate of earnings?
When a person starts a new job, he must submit to the accounting department a certificate of earnings from his previous place of work. The form of such a certificate is defined in Appendix No. 1 to Order of the Ministry of Labor dated April 30, 2013 No. 182n. The accounting department needs this certificate in order to be able to calculate various government benefits. So, for example, a certificate is needed to calculate temporary disability benefits. However, some employees, instead of a certificate of earnings, submit 2-NDFL certificates to the accounting department. At the same time, a 2-NDFL certificate cannot replace a certificate of earnings, since these certificates reflect completely different information. Accordingly, an accountant should not calculate benefits based on certificates in Form 2-NDFL.
