How to fill out form 2-NDFL for submission to the tax office

Who submits 2-NDFL “Certificate of income and tax amounts of an individual” to the tax office

This form is needed to provide information about the income of employees and the amounts of personal income tax withheld from them to the Federal Tax Service. Additionally, the employer must issue a certificate upon request of the employee. A 2-NDFL certificate is drawn up for each individual who received a salary, income or other payments from an organization or entrepreneur. It is rented out by organizations that pay income to individuals. The employer in this case is the tax agent - withholds and transfers personal income tax to the tax office.

There are exceptions to this rule:

• You paid the individual only income that is not subject to personal income tax. For example, they gave a gift worth up to 4,000 rubles and did not pay anything else;
• You paid income to individuals without being a tax agent. For example, they bought a car or a garage from citizens, or paid for the work of an individual entrepreneur, self-employed person, private notary, etc.
• You accrued income to an individual, but at the time of submitting the certificate you have not yet paid it. In this case, you will need to submit an updated 6-NDFL with an attachment for the period of income accrual.

There is no need to submit a zero certificate for 6-NDFL. For example, they are not represented by organizations that did not operate and did not pay remuneration to employees or paid only non-personal income tax amounts. This is due to the fact that only tax agents submit the certificate, and the above categories do not apply to them.

Income certificates and other documents are available in the Kontur.Accounting web service. The service itself will draw up a certificate based on employee data.

Errors that occur when preparing 2-NDFL

Corrections cannot be made when filling out the certificate. If there is a significant error related to tax calculation, the certificate must be issued again.

Let's look at some errors that occur when issuing a certificate:

• The “Tax Agent” field does not indicate the transcript of the signature of the accounting employee who has the authority to sign this certificate. In this case, the signature should not be covered with a seal.

For information about who has the right to endorse this calculation, read the material “Who has the right to sign a 2-NDFL certificate?”

• Invalid reference date format. It must be filled out in DD.MM format. YYYY.
• Amounts are shown without kopecks. All amounts on this certificate must be indicated in kopecks, except for the tax itself. Moreover, the tax amount that exceeds 50 kopecks is rounded to the nearest ruble.

Deadlines and procedure for submitting a certificate to the tax office

In 2022, companies must submit a certificate of income and personal tax amounts to the tax office as part of 6-NDFL, but not every quarter, but once a year. That is, the certificate must be completed based on the results of 2022 and submitted to the tax office before March 1, 2022.

The 6-NDFL calculation along with the certificate must be sent to the department where the organization or individual entrepreneur is listed as a taxpayer. Those with more than 10 employees submit 6-NDFL calculations and certificates only electronically. Organizations and individual entrepreneurs with 10 employees or less can choose the form of delivery - paper or electronic.

Separate rules apply to organizations with several separate divisions:

1. Legal entities whose parent organization is located in one municipality, and separate divisions in another, receive the right to choose one inspection in the municipality to which they will submit reports on all separate divisions.
2. Legal entities whose head and separate divisions are located in the same municipality can report to the tax office at the place of registration of the head division.

To use this right, you need to inform about your choice before January 1st to all tax inspectorates with which the organization’s divisions are registered. The decision cannot be changed during the year. A new notification is provided to the tax office only if the number of segregations changes or other changes occur that affect the reporting procedure.

How to submit a declaration

The most convenient way to fill out and submit the 2-NDFL declaration is in your personal account on the official website of the Federal Tax Service. Also, a declaration with documents on income and the right to deduction can be submitted in the classic way - through the post office by registered mail. You can also bring the documents yourself or send them by courier.

Individuals can present documents to the tax office and receive them at the MFC. But this opportunity exists only in those regions where this method of information exchange has already been established. You can submit and receive a 3-NDFL declaration in the same ways. But during the coronavirus pandemic, submitting a certificate through the MFC could not be used due to restrictions on personal visits to centers.

When is it necessary to issue a 2-NDFL certificate to an employee?

Often banks and other organizations use the 2-NDFL certificate to find out about a person’s income and solvency. It may be needed, for example:

• upon dismissal, to convey to the next employer information about the standard deductions provided;
• to receive a standard, property or social deduction from the Federal Tax Service at the end of the year;
• to confirm income from the bank when receiving a loan;
• when contacting embassies to obtain a visa;
• in other cases: to calculate a pension, when adopting a child or participating in various legal proceedings (especially regarding the resolution of labor disputes), when calculating the amount of alimony payments and other payments.

The tax agent is obliged to issue a certificate if an individual has submitted a corresponding application. Not only employed employees, but also former employees and other individuals who received payments from a tax agent can request a certificate. The form of such a certificate of income for 2022 is approved by Appendix No. 4 to Order of the Federal Tax Service of Russia dated October 15, 2020 N ED-7-11 / [email protected] But if an employee requests information for 2022 and earlier periods, the certificate must be issued according to that form that was in effect at that time. For 2022 and 2022, it was approved by Appendix No. 5 to the order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

Compared to the form that is submitted to the tax office and was previously issued to employees, the income certificate for employees for 2021 is slightly simplified. Information about the number, attribute of the certificate, and notifications for deductions is excluded from it. However, a section with information about the tax agent has been added.

If an employee, including a former employee, has applied for a certificate of income, it must be issued within 3 working days, in accordance with Article 62 of the Labor Code of the Russian Federation. The certificate must be signed by the manager. If an employee resigns, then the certificate must be issued on the last day of his work. For other income recipients, the period for issuing a certificate upon application is up to 30 working days.

When to withhold personal income tax

This is done in the latest Tax Code of the Russian Federation, Article 223. The date of actual receipt of income is the day of each month.

Let’s take the same employee with a salary of 43,745 rubles. On June 20, he received an advance of 18 thousand rubles. On June 30, the tax base and personal income tax from it are calculated. And on July 5, he receives his salary for June, from which the advance and withheld tax have been deducted.

Although personal income tax is calculated and paid once a month, the employer can choose one of two methods:

• pay the advance in full and deduct personal income tax from the second part of the salary;
• both parts of the salary should be reduced by personal income tax.

Personal income tax on vacation pay and disability benefits is withheld on the day they are paid. If a person quits, taxes must be calculated on the last working day.

What does a 2-NDFL certificate look like?

The 2-NDFL certificate has a machine-oriented form and is intended for employers who report on paper. The new form should speed up the data processing process, as it will automate the scanning, recognition and digitization of received certificates.

A certificate of income and tax amounts for an individual in 2022 consists of two parts:

1. “Certificate of income and tax amounts of an individual” includes information about the tax agent and four sections:
2. Section 1. “Data about the individual who is the recipient of the income.” Fill in your full name, tax identification number, taxpayer status, country code, passport details.
3. Section 2. “Total amounts of income and tax based on the results of the tax period.” Enter the tax rate, the total amount of taxable income, highlight the tax base, indicate the calculated and withheld tax amount.
4. Section 3. “Standard, social and property tax deductions.” Indicate the deduction code and amount, and additionally enter information about the notification.
5. Section 4. “The amount of income from which tax has not been withheld by the tax agent, and the amount of tax not withheld.” Indicate the amount of income from which tax was not withheld and the amount that was not withheld.

2. Appendix to the certificate “Information on income and corresponding deductions by month of the tax period.” Indicate the certificate number, reporting year 2022, tax rate and fill in the data by month. Take income codes from Appendix 1 to the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/387, deduction codes from Appendix 2 to the same Federal Tax Service order. Please note that standard, social and property deductions are not included in the application, as they are shown in section 3 of the help.

If a company employee has income that is taxed at rates other than 13%, they are displayed in separate sections. The amount of tax on this income is also indicated separately.

What are the penalties for being late?

If the deadline for submitting the declaration is violated, you will have to pay a fine:

1. If the declaration is filed late, but the tax is paid on time in 2020, the deadline is July 15, then the fine is 1,000 rubles.
2. In case of delay and payment of tax, the fine will be from 5 to 30% of the unpaid tax, but a minimum of 1000 rubles. You will also have to pay a fine for complete or partial non-payment of tax in the amount of 20-40% of the debt in case of deliberate violation of deadlines and a penalty in the amount of 1/300 of the key rate for each overdue day. Currently this rate is set at 5.5%

For those who are late for the first time or in cases where the taxpayer has extenuating circumstances, for example, he was in the hospital, then the fine is halved. To avoid paying fines and penalties, follow the deadlines established by law and submit your declaration on time.

Useful links:

1. Appendix No. 2 to the Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]
2. Link to enter the taxpayer’s personal account.

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about the author

Klavdiya Treskova is an expert in the field of financial literacy and investment. Higher education in economics. More than 15 years of experience in banking. He regularly improves his qualifications and takes courses in finance and investments, which is confirmed by certificates from the Bank of Russia, the Association for the Development of Financial Literacy, Netology and other educational platforms. Collaborates with Sravni.ru, Tinkoff Investments, GPB Investments and other financial publications. [email protected]

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Procedure for filling out 2-NDFL for 2022

Requirements for filling. The following is not allowed in the Filling Procedure:

• make corrections using a proofreader;
• print on both sides and staple sheets;
• use colored ink other than black, violet and blue;
• enter negative numbers on the certificate.

We recommend filling out the certificate in the following sequence: General part → Section 1 → Appendix on deductions → Section 3 → Section 2 → Section 4.

a common part

— indicate the INN and KPP of the tax agent. Individual entrepreneurs and private practice specialists indicate only the TIN. In the “Certificate number” field, enter its unique number for the reporting period. In the “Correction number” field, enter 00 for the primary certificate, 01 for the first corrective certificate, 02 for the second, and so on. For a cancellation certificate, enter code 99.

Section 1 - enter the taxpayer’s personal data: TIN, full name, status, date of birth, citizenship, series and passport number.

Appendix to the certificate - fill out separately for each personal income tax rate. Please indicate the relevant certificate number and tax rate. In 2022, the standard tax rate for residents is 13% and for non-residents it is 30%. Line by line, indicate the employee’s income with codes and deductions that reduce the tax base.

Income codes in 2-NDFL in 2022

Section 3 - Enter deduction information. Don’t forget to indicate the notification code: “1” for property deductions, “2” for social deductions, “3” for notification of tax reduction on fixed advance payments. Follow the rules:

• Enter each deduction on a separate line;
• amounts for one deduction code can be combined;
• for the same amounts of deductions with different codes, fill in separate cells;
• if there are not enough lines, fill out several sheets, filling out the header of the document and the deductions section.

Section 2 - must be completed separately for each personal income tax rate. Enter your income, tax base, amount of calculated, withheld and paid personal income tax.

• The total amount of income is the amount of income in its pure form, excluding deductions and deductions;
• Tax base - the indicator for the line “total amount of income” excluding deductions;
• Personal income tax accrued - calculated as Tax base × Tax rate;
• The amount of fixed advance payments is only for foreign workers who work under a patent;
• Personal income tax withheld - the amount withheld from the taxpayer’s income;
• Tax transferred - the amount of personal income tax paid to the budget for the year;
• Over-withheld tax is an overpayment of personal income tax or an over-withheld amount that the tax agent did not return to the taxpayer.

Section 4 - completed if the tax was not withheld. Indicate the amount of income from which tax was not withheld and the amount that was not withheld. A separate section is filled out for each personal income tax rate.

Income certificates and other documents are available in the Kontur.Accounting web service. The service itself will draw up a certificate based on employee data.

New control ratios for 2-NDFL in 2022

Since 2-NDFL became an annex to 6-NDFL, the control ratios have changed significantly. Firstly, most of them have become internal documents, since previously they mainly compared the indicators of 2-NDFL and 6-NDFL. New ratios are given in letter dated March 23, 2021 No. BS-4-11/ [email protected]

If the control ratios are violated, the employer will receive a notification from the tax authorities about the identified inconsistencies with a requirement to provide explanations or make corrections within 5 days.

Changes to 2-NDFL in 2022

A deduction for expenses on physical education and health services has been approved.

Citizens and their children under the age of 18 can receive a new social deduction if the service is included in a special list. At the same time, the individual entrepreneur or organization that provided it must also be included in the list approved by the Ministry of Sports (Article 1 of Federal Law No. 88-FZ dated 04/05/2021).

The procedure for assessing personal income tax for payment (compensation) for vouchers has been revised . From January 1, 2022, personal income tax will not be withheld if an employee is compensated for the cost of a voucher for a child who has not reached 18 years of age or 24 years of age for full-time study. The condition that the voucher must be taken into account when calculating income tax is also canceled so that compensation for it can be exempted from personal income tax (Article 1 of Federal Law No. 8-FZ of February 17, 2021).

Merger of 6-NDFL and 2-NDFL. It is valid from reporting for 2022 (clause “a”, clause 19, article 2 of Law No. 325-FZ dated September 29, 2019). Instead of form 2-NDFL, tax agents will attach to the calculation of 6-NDFL a certificate of income and tax amounts of an individual. The new application will not contain information about the tax agent and the reporting year. Section 3 will be supplemented with several fields for information about notifications from the inspectorate, and instead of the field “Amount of tax not withheld by the tax agent,” a whole new section 4 will appear.

Progressive personal income tax rate . From January 1, 2022, a progressive tax rate was introduced. If the taxpayer’s income for the year did not exceed 5 million rubles, then it is taxed at the old rate of 13%, if it exceeded it, then 650,000 rubles + 15% of the excess amount. In 2022 and 2022, employers will look at each tax base, such as wages and dividends separately. If the limit for each tax base is met, the 15% rate will not be applied to it.

New procedure for calculating personal income tax on interest on deposits . From January 1, interest on deposits is subject to personal income tax of 13% if they exceed the non-taxable minimum (1,000,000 rubles × the Central Bank rate as of January 1 of the corresponding year). The tax base is the excess of the amount of income over the non-taxable amount.

Fines for violations when submitting Certificates of income and tax amounts

Failure to submit certificates as part of 6-NDFL is the basis for prosecution under Art. 126 of the Tax Code of the Russian Federation for failure to provide information necessary for tax control. The fine for each certificate not submitted on time will be 200 rubles per organization or individual entrepreneur. An additional administrative fine in the amount of 300 to 500 rubles can be imposed on the head of the organization, the chief accountant or other official (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

If errors are found in the certificates (for example, an incorrect TIN, amount of income, code, etc.), then the organization or individual entrepreneur will be held liable for taxation and will be fined 500 rubles for each incorrect certificate. A fine can be avoided if you submit an updated certificate before the tax office finds the error.

Form 6-NDFL and print income certificates in Kontur.Accounting - a convenient online service for maintaining accounting and sending reports via the Internet. Easily keep records, pay salaries, submit reports online and benefit from the support of our experts. The first 14 days of work are free.

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