How to submit a 2-NDFL adjustment for 2022 for one or more employees in 2022

In what cases is adjustment needed?

Reporting on the income of individuals is submitted by the tax agent to the Federal Tax Service annually no later than March 1 of the year following the reporting year.
Information is submitted in paper form if the number of personnel is less than 10 people and in electronic form if the number of personnel is 10 people or more. Receiving a positive report acceptance protocol does not mean that the data has been fully verified. Sometimes errors occur in 2-NDFL after filing reports; such inaccuracies are identified by the tax authority or the taxpayer independently. In such cases, it becomes necessary to submit an updated calculation. Often, an accountant wonders how to submit a 2-NDFL adjustment for 1 employee, if for other individuals all the data in the report is correct.

A revised calculation is submitted if errors are identified in the following areas:

amounts and payment codes;
amounts, codes and legality of applying tax deductions;
personal data of an individual (in particular, full name and tax identification number);
amounts of calculated and withheld tax.

Penalties for errors

If an accountant, organization or other tax agent sent an incorrect document to the Federal Tax Service of the Russian Federation, and this was discovered at the stage of inspection by the tax inspector, then a fine of 500 rubles is provided for each incorrectly submitted 2-NDFL form .

If incorrect data in the certificate did not serve as a reason for non-accrual or insufficient accrual of the fee, no fine is imposed on the tax agent.

The 2-NDFL certificate is determined by the form and deadline for submission. The fine for late submission of a document is 200 rubles, so before submitting the document it is better to double-check the sent 2-NDFL certificates several times.

Accountants of organizations and other responsible persons must remember that strict reporting forms must be submitted to the Federal Tax Service of the Russian Federation in a timely manner, having carefully double-checked the data several times, and then this will not lead to situations of application to them of punitive measures provided for by the legislation of the Russian Federation.

What form to submit

If information with errors was submitted for one or more employees, information indicating corrections is submitted. Depending on the number of clarifications for each employee, the correction number is assigned in order - 1, 2, 3, etc.

Step-by-step algorithm on how to retake 2-NDFL for an employee in 2021 using the 1C program:

Open the “Reports” menu item, the “Regulated reports” section.
Click “Create” and select “2 personal income taxes for transfer to the Federal Tax Service”.
We indicate the tax period and inspection number.
We indicate the form type as “corrective” with the correction number starting from 1.
We select the required employee and provide the correct information.

The procedure for correcting errors in Help 2-NDFL

The procedure has established new rules for correcting errors, for which the “Adjustment number” field is provided in the header of the 2-NDFL Certificate:

when drawing up the primary form of Certificate 2-NDFL, “00” is entered;
when drawing up a corrective Certificate 2-NDFL, instead of the previously submitted one, a value one more than that indicated in the previous Certificate in form 2-NDFL (“01”, “02” and so on) is indicated;
when drawing up a canceling Certificate 2-NDFL, the number “99” is entered instead of the previously submitted one.

The corrective form of Certificate 2-NDFL is submitted to correct errors in the primary form.
And canceling - to cancel information that did not need to be submitted at all. If, after sending Certificate 2-NDFL via telecommunication channels, it was not accepted by the tax authority (a protocol containing a description of format control errors was received), then it is necessary to submit not an adjustment, but a new certificate with the same number, indicated in the “Adjustment number” field. the value “00”, but indicating the new date. That is, there is no need to submit a correcting Certificate 2-NDFL, since for this individual the Certificate 2-NDFL was not accepted by the tax inspectorate and it is necessary to re-send the data (clause 14 of the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] ).

How to fill out an adjustment report

The next question is how to make an adjustment to 2-NDFL if an error is discovered when all annual reports have been submitted. In this case, provide the correct data, and the difference in income or tax amounts must be reflected in the accounting records.

Indicate the amounts by month, information about deductions, calculated, withheld and paid tax to the budget. If personal data was entered incorrectly when submitting the initial report, correct it in the “Individuals” directory.

Regardless of the nature of the error, data should be provided for the entire reporting period.

In some cases, adjustment number 99 is indicated in 2-NDFL, which means: code 99 is intended for certificates subject to cancellation, that is, you erroneously submitted information about the employee, but he did not receive payments. This certificate should be copied and sent to the Federal Tax Service with code 99.

ConsultantPlus experts sorted out when and how to submit the updated 2-NDFL for 2022. Use these instructions for free.

Explanations on form 6-NDFL

In some cases, the tax office may require clarification on 6-NDFL. This is possible in the following cases:

Failure to provide a calculation that was previously provided by the company. Failure to submit a report may be considered by the tax authority that the taxpayer simply forgot to submit personal income tax.
Errors were made on the title page, which are insignificant. That is, clarification is not required, but clarification is necessary.
The information is compiled correctly, but differs from the data presented in other documents (for example, in 2-NDFL).

The explanations for 6-NDFL indicate the following:

Taxpayer information (name, legal address, details).
Information about the clarification sent to the tax office (name, date and place of preparation, link to the document requesting the tax office).
The essence of the explanation.

Important! The director of the company signs the clarification and certifies the document with a seal (if any).

Samples

Here is a sample of how to submit the corrective 2-NDFL for 2022:

How to check the entered information

Information on income and withheld amounts of income tax should be verified with accounting documents. These include pay slips, employee pay slips, and personal income tax documents.
Check income and tax deduction codes. In addition, pay attention to whether there are documents confirming deductions, namely:
certificate of disability;
child's birth certificate;
certificate from educational institution, etc.

IMPORTANT!

Tax officials compare the report on form 2-NDFL with the declaration 6-NDFL. Check whether the amounts of the tax base, calculated and withheld tax match.

Another point that should be taken into account before submitting the 2-NDFL adjustment for 2022 for one employee: when checking the tax base, only the account is not always taken into account. 70. If during the year you transferred other income to an individual (for example, payment for rent of personal property, dividends, etc.), these amounts are recorded in accounts 75 and 76.

Filling Features

To avoid a fine, check the already submitted income tax reporting forms and, if you find any inaccuracies in them, submit corrected reporting. Even if there is an inaccuracy in one certificate, it will have to be corrected. Otherwise, the employer faces a fine of 500 rubles.

Please take into account the specifics of how to submit the 2-NDFL adjustment for 2020 for one employee: if the employees’ personal data, for example, last name or passport number and series, changed after submitting information, clarification is not required (Federal Tax Service Letter No. GD-4-11/ [email protected] dated March 27, 2018). In addition, the employee is recommended to issue a report on income and income tax with new passport details, and this is not a violation, despite the fact that you reported to the tax authority using old information (Letter of the Federal Tax Service No. GD-4-11 / [email protected] dated 03/27/2018).

The updated reporting of the employee's income is submitted in the form that was in force in the period for which the error was discovered. Federal Tax Service specialists have repeatedly explained what adjustment number 99 means in 2-NDFL - this is a document that is canceled for a specific individual. That is, adjustment 99 in the 2-NDFL certificate does not clarify, but completely cancels the data on an individual in the event of an erroneous filling out of a document for a person who did not receive income in the reporting year. In this case, in the cancellation certificate, the information in sections 1 and 2 is repeated from the one already submitted, and sections 3, 4 and 5 are not filled out.

The procedure for filling out and the form for income received in 2022 by individuals was approved by Order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10/02/2018.

Adjustment in “Taxpayer”

Not all employers use accounting software. Thus, individual entrepreneurs and companies using the simplified tax system are exempt from the obligation to maintain accounting, and submit reports using free electronic services. In this regard, the accountant may have a question about how to submit an update on 2-NDFL for 2022 for one employee in the “Legal Taxpayer” program.

Go to the menu section “Personal Tax Documents”, “Income Certificate” and select the certificate that needs to be corrected. Based on the selected document, create a certificate with an adjustment number starting from 1.

Example 4. Unwithheld personal income tax

An error was discovered in the withheld personal income tax for employee E. E. Yolkin. In June 2022, the employee’s personal income tax withholding in ZUP 3 is not fully reflected. It is necessary to register the withholding of the remaining amount.

Let's enter the document Personal Income Tax Accounting Transaction . The transaction date is the current date at the time of the adjustment, 08/31/2021.

Let's fill in the Withheld tab for all bets .

To correctly fill in the data, you can use transcripts in analytical reports on personal income tax.

Since there is a problem in the document: when tax is withheld, movements are created in the Listed Personal Income Tax , then the transfer of personal income tax should also be registered with the same document. Let's fill in the Listed tab for all bets .

Please note that in the Payment Details you should indicate the details of the exact payment order that transferred this tax. In our example, personal income tax was transferred on time, along with other personal income tax from the salary for June 2021, so the corresponding payment details are indicated.

Now the personal income tax amount is withheld in full.

Normative base

Order of the Federal Tax Service No. ED-7-11/ dated October 15, 2020 “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 out and submitting it, the format for presenting the calculation of income tax amounts individuals, calculated and withheld by a tax agent, in electronic form, as well as forms of a certificate of income received by an individual and withheld amounts of personal income tax" (together with the "Procedure for filling out and submitting calculations of personal income tax amounts, calculated and withheld tax agent (form 6-NDFL)")

Corrective clarifying certificates

To correct the information submitted in the initial certificate, you need to submit a corrective one. In the “adjustment number” field, in this case, the numbers from “01” to “98” are entered, depending on what kind of correction is being made on the account.

The number of the corrective certificate corresponds to the primary one, but the date will be new. Any inaccuracy in the provided certificate leads to a whole chain of violations, and as a result, correctional documents.

Let's look at some of them:

Example 1. Field “taxpayer status”.

It would seem like such a small thing, because the amounts are written down, the tax is withheld, why bother? The “status” sign in the certificate is indicated as “1”, i.e. resident and employee tax is withheld at a rate of 13%.

After submitting the initial 2-NDFL, HR staff found out that the employee had become a non-resident before the end of the reporting year. And we remember that a non-resident must pay tax at a rate of 30%. Therefore, we recalculate the tax for the reporting year.

We submit a corrective certificate 2-NDFL with attribute 1 and “non-resident taxpayer status (2).” But not only. The accountant cannot withhold the remaining 17% of personal income tax from the employee, since the reporting period has ended. Therefore, a certificate with attribute “2” is submitted. In which fields 1 and 2 are filled in similarly.

Field 3 indicates income that was not previously included in the tax base. In field five - the amount of calculated and not withheld tax.

Example 2. After submitting 2-NDFL reports, the accounting department discovered its mistake.

In honor of his fiftieth birthday, the employee was presented with a valuable gift in the amount of 5,000 rubles (exceeding the limit of 4,000 rubles). But the amount is 1000 rubles. was not taken into account as income and no tax was assessed. This means we submit a corrective certificate 2-NDFL with attribute “1”, where in the “income…” field we add the amount of this gift.

We recalculate the amount of the taxable base and calculated tax. We indicate the amount of personal income tax not withheld. Since you did not withhold tax for the gift, you need to fill out a certificate with attribute “2”, which also indicates the amount of personal income tax not withheld.

In both cases, you need to report the amount of unwithheld tax to the employee (taxpayer). And don’t forget to pay the penalties accrued on the amount of unpaid personal income tax.

Example 3: Your company issued an interest-free loan (or simply forgave an unpaid statement) to an individual who is not an employee (maybe a contractor).

In this case, you must submit a 2-NDFL certificate with sign “2” for the amount of income received by this individual. And also inform the taxpayer in writing about his debt to the budget. However, it is necessary to clarify that there are no penalties for failure to report.

Example 4. It turns out that the accountant did not indicate the benefits available to the employee (deduction for minor children).

Thus, he withheld excess personal income tax from the employee. In this situation, you need to submit a corrective certificate, from which the amount of tax overpaid to the budget will be visible.

And also, based on the employee’s written application, return this money to him through the bank. At the same time, the calculation with the budget will be adjusted in the current period due to personal income tax accruals for this employee.

Example 5. An employee applied to his Federal Tax Service for a personal income tax refund. After conducting a desk check, he was refused. The reason for the refusal is a discrepancy in the address. As a result, the employee did not receive his money on time. And you will have to pay a fine and submit a corrective certificate.