Is a TIN required when applying for a job?

What documents are required when applying for a job in 2021

When filling out personnel documents, the employer needs to obtain certain information from employees.
This includes passport data, the number of the insured person in the Pension Fund, the taxpayer number, etc., without which it is difficult, and sometimes impossible, to correctly submit information about employees to the regulatory authorities. More detailed information about the activities of HR employees can be found in the article “HR records management from scratch - step-by-step instructions.”

The main documents that a newly hired employee submits in accordance with Art. 65 of the Labor Code of the Russian Federation is:

employment history;
SNILS number;
passport details;
military registration documents;
other information (education documents, criminal records, etc.).

Does an employer have the right to keep a copy of an employee’s passport in his personal file? The answer to this question is in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

To receive additional benefits during the subsequent calculation of remuneration, the employee has the right to present certificates of income from previous places of work (including for calculating sick leave), as well as information about the presence of minor children.

When a stamp is required on a 2-NDFL certificate

Tax agents, in accordance with Art. 230 of the Tax Code of the Russian Federation are required to provide a 2-NDFL certificate to the employee if the latter has submitted the appropriate application. All documents that are directly related to work are issued to employees within 3 working days from the date of application, or on the day of dismissal.

If an employee needs a 2-NDFL certificate for a bank (for example, when receiving a loan), then there is no need to stamp it. This is not required by law. However, the presence of a seal will be additional proof that the document is genuine, so in this case it is still necessary to put it.

Is TIN a mandatory document when hiring an employee?

According to the Labor Code of the Russian Federation, it is not necessary to present a TIN certificate to the employer when taking up a new position. However, in some cases you cannot do without it.

Thus, based on the provisions of the letter of the Federal Tax Service of Russia dated November 23, 2015 No. 11-2-06 / [email protected] , tax agents could not submit 2-NDFL certificates for their employees for 2015 without a TIN. Then the requirements regarding the mandatory transfer of information about the TIN changed. The norms in force today make it possible to submit data on the income of employees even if they do not have a certificate.

For more detailed information on this issue, see the article “2-NDFL will undergo face control at the inspection and without a TIN.”

Certificate 2-NDFL will not be accepted without TIN: what should an accountant do?

The Federal Tax Service of Russia introduces mandatory control of the presence and correctness of the Taxpayer Identification Number (TIN) in certificates of income of individuals (Form 2-NDFL). For companies, this means that the inspectorate will not accept a certificate without a TIN. Reports not submitted on time will result in liability under Article 126 of the Tax Code of the Russian Federation - 200 rubles. for each document. Missing the deadline is very likely, given that until recently it was not necessary to indicate the TIN in the 2-NDFL form.

The basis for tightening the rules for verifying information in forms 2-NDFL was the letter of the Department of Taxation of Property and Income of Individuals of the Federal Tax Service of Russia dated November 23, 2015 No. 11-2-06/0733. The document introduces eight new additional control rules, of which we will highlight two:

Checking whether it is mandatory to fill out the “TIN in the Russian Federation” field when the “Citizenship (country code)” requisite is equal to “643”.
Checking the structure of the completed field “TIN in the Russian Federation” for the length and correctness of the TIN check number (including filling the data with arbitrary technical values starting with 0000000000, 1234567890, etc.).

Based on the results of the inspection, the inspection creates a protocol for receiving information about the income of individuals, and if the TIN field is not filled in, the inspection will not accept the certificate.
The tax agent will receive the message “TIN for a Russian citizen is not filled in.” Tax authorities will not accept a certificate with the TIN field filled in with a random set of numbers or symbols. The question is, what is the essence of the problem? The fact is that the law does not oblige citizens to either find out their TIN or report it to their employer when applying for a job. Article 65 of the Labor Code of the Russian Federation does not mention a certificate of registration with the inspectorate among the documents that should be presented when concluding an employment contract. The accountant does not have any leverage over the employee so that he finds out and reports his TIN.

The procedure for filling out form 2-NDFL was approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. It says that the details are not filled in “if the taxpayer does not have an INN.” Since the TIN is assigned to all Russian taxpayers (clause 7 of Article 84 of the Tax Code of the Russian Federation), this phrase was usually interpreted as the employee’s lack of information about the TIN. Moreover, the same order No. ММВ-7-11/485 approved the electronic format of the 2-NDFL certificate. And there the “INNFL” attribute contains the sign “N” - that is, it is not mandatory.

What happens? If the inspectorate changes its interpretation and tightens the rules, then there is a formal contradiction between different parts of the same document. Let’s add to this the absence of a legal requirement to “show” the Taxpayer Identification Number (TIN) when applying for a job. What is the output? That an accountant who is not ready to argue with inspectors will have to collect employee tax identification numbers in the shortest possible time. Thereby reducing the risk of fines for late submission of 2-NDFL certificates. The latter, we remind you, are filled out for each employee, and a sanction is applied for each document submitted in violation of the deadline.

Tax authorities suggest finding out the TIN through the appropriate service on the nalog.ru portal. Unfortunately, it is not always possible to find a TIN. Therefore, we advise accountants to notify the company’s management about the current situation and involve human resources departments. HR staff will help collect information on resigned employees. Management can accommodate accountants, help notify employees of the need to find out the Taxpayer Identification Number (TIN), appoint heads of departments responsible for collecting employee data, and take other organizational measures.

It is recommended to notify the inspectorate about each case when the TIN cannot be found out. Questions can also be addressed to the Department of Taxation of Property and Income of Individuals at the central office of the tax service ( 127381, Moscow, Neglinnaya st., 23; contact center tel. 8-800-222-2222).

There is not much time: on March 1, you have to submit 2-NDFL certificates for employees from whom it is impossible to withhold tax, on April 1 - for all employees of the organization.

In conclusion, we draw attention to an extremely important technical subtlety. 2-NDFL certificates are submitted electronically using the TKS in companies with more than 25 employees. When sending certificates, EDF operators are guided by the order of the Federal Tax Service of Russia dated September 16, 2011 No. MMV-7-3-/576, which clearly states that information “is submitted electronically in established formats.” Since the electronic format of the 2-NDFL certificate does not provide for filling out the TIN field, the operator has no reason to create an error. Be especially careful!

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When will you need a Taxpayer Identification Number (TIN) when applying for a job?

Considering the question of whether a TIN is required when applying for a job, we can state: despite the fact that according to the Labor Code of the Russian Federation this certificate is not included in the set of documents required when applying for a job, in some cases, according to the law, the employer will need to have such information.

All employers are required to submit reports to the Pension Fund and the Federal Tax Service. Among the information that must be reflected in the reporting, the Taxpayer Identification Number (TIN) is almost always present.

For example, in the SZV-M report, which employers submit monthly to the Pension Fund. Section 4 of this report contains a mandatory table “Information about insured persons”, a separate column of which is reserved for indicating the TIN of employees. This column contains a reservation - it is filled in if the policyholder has data on the individual’s TIN.

For the line-by-line order of filling out SZV-M, see ConsultantPlus. If you do not already have access to this legal system, trial access is available for free.

If the TIN column in SZV-M remains empty, when checking the correct completion of this report, the verification program will issue an alert (warning): “The TIN element of the insured person must be filled out.” But this is not an obstacle to the adoption of the Pension Fund’s report - if there are no other more significant errors in this SZV-M.

So, will the Pension Fund accept the report if the TIN is not indicated in the SZV-M? Yes, he will. There will be no fine for this if the employee does not have a TIN and/or the employer really does not have data about him.

SNILS and SZV-TD

From 04/09/2020, all organizations are required to submit reports to the Pension Fund of Russia in the SZV-TD form. This report is submitted if someone in the organization is hired or fired (Clause 1, Clause 2.5, Article 11 of Federal Law No. 27-FZ dated 01.04.1996, Decree of the Government of the Russian Federation dated 04.08.2020 No. 460).

SZV-TD reporting is completed for all registered persons with whom employment contracts have been concluded or terminated. This is established by clause 1.4 of the Procedure for filling out the SZV-TD, approved by Resolution of the Pension Fund Board of December 25, 2019 No. 730p.

In turn, registered persons are those who have an individual personal account opened in the individual personalized accounting system.

SNILS must be indicated in personalized reporting. Without SNILS, the fund may not accept reporting.

The employer, in accordance with Article 65 of the Labor Code of the Russian Federation, has the right to demand SNILS when hiring and has the right to refuse employment if the employee does not provide it.

Results

Given the imminent entry into force of new reporting forms relating to employee benefits, employers are recommended to collect TIN information when hiring, and also request this information from already hired employees.
In the future, this will help to avoid disagreements and additional questions from extra-budgetary funds and the Federal Tax Service. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Answers to common questions

Question: What to do if the tax office refused to accept a 2-NDFL certificate without a TIN?

Answer: The tax office’s refusal to accept a 2-NDFL certificate without a TIN is not legal. However, before filing a complaint, you should determine whether all the information presented in the certificate is reliable. If this is not the case, then the tax office may refuse to accept the document with errors.

Question: If a 2-NDFL certificate is submitted without indicating the TIN, is it necessary to put a dash or “0” in this field?

Answer: No, this field in the 2-NDFL certificate should simply be left blank.

Question: Where to put a stamp on the 2-NDFL certificate if there is no space for it?

Answer: The stamp can be placed on the line that indicates the name and signature of the manager. However, since a stamp on 2-NDFL is no longer required from 2022, its affixing is optional.

Question: A new employee brought a 2-NDFL certificate without a stamp to the accounting department. Can we accept it?

Answer: Whether or not to require a 2-NDFL certificate from an employee from a previous place of work with a stamp remains at the discretion of the accounting department. However, you can check whether the information provided in it is correct by calling the phone number indicated in the certificate to the new employee’s previous employer.

4 Feb 2016 | Express News | Accountant | 415 | votes: 0

Tax officials have reconfigured the reception complexes so that they can now accept those certificates in Form 2-NDFL that do not indicate the taxpayer’s TIN.

The problem “TIN in 2-NDFL” arose after the release of the letter of the Federal Tax Service of Russia dated November 23, 2015 No. 11-2-06 / [email protected] With this letter, the Federal Tax Service recommended that inspectors program reception complexes so that they accept the TIN of a Russian citizen in the 2-NDFL certificate as a mandatory requirement. The problem was that accountants were faced with the reluctance of some individuals to provide their tax identification number when applying for a job, because they either did not know it or did not want to indicate it for reasons of principle. The Federal Tax Service proceeded from the fact that all Russian citizens were assigned an INN. But in practice, employers most often do not have this data; some did not provide their TIN at the place of work because it was not required; others simply do not know it.

It will also not be possible to quickly collect employees’ tax identification numbers through a special service on the Federal Tax Service website. There are cases when the connection between passport data and TIN was lost for some reason. In this situation, the service will not respond to the user's request. As a result, there was very little time left to search for information. No later than March 1, you must submit 2-NDFL certificates for employees from whom it is impossible to withhold tax, and no later than April 1 for all employees of the organization. If the requirement to indicate the Taxpayer Identification Number (TIN) remained in force for the next reporting period, most medium and large enterprises would not be able to report on time. And for reporting not submitted on time, you face liability under Article 126 of the Tax Code of the Russian Federation - 200 rubles. for each document.

Also, it is important to consider that the absence of a TIN in the certificate and an incorrect TIN are two different things. In a letter dated 02/11/2016 No. BS-4-11/2224, the Federal Tax Service of Russia explained that for each 2-NDFL certificate that indicates an erroneous TIN, the tax authorities will fine the company 500 rubles. Therefore, before submitting certificates for 2015, you need to make sure that they contain the correct TIN of the employees.

If the reliability of the TIN is in doubt, you can now submit the certificate without it. According to the letter of the Federal Tax Service of Russia dated January 27, 2016 No. BS-4-11/1068, the TIN is not a mandatory requisite of the 2-NDFL form. Therefore, inspectors must accept it without a TIN.

If you have already reported and only now found the error, urgently submit corrective forms to avoid a fine.

Tags: tax personal income tax electronic reporting

votes: 0

Help for employees

In some cases, employees ask to provide them with a certificate in form 2-NDFL. The question arises about how to find out personal income tax by TIN. According to the law, it must be issued within three days from the date of application. If the deadline is violated, the employee may file a complaint with the labor inspectorate, which may lead to the imposition of penalties. Also see “What to do if a 2-NDFL certificate is not issued.”

There is no tax liability for late issuance of a 2-NDFL certificate to an employee.

As a general rule, an employee can request a certificate from the employer in Form 2-NDFL for a period not exceeding four years. See “For what period is 2-NDFL issued?”

Responsibility for violations related to the submission and execution of 2-NDFL

A personal income tax certificate allows tax authorities to monitor the compliance of taxes withheld and paid. Therefore, it is important to submit 2-NDFL in a timely manner indicating correct data. Otherwise, the taxpayer may be held liable.

For information about what penalties are provided by law, read the article “What is the liability for failure to submit 2-NDFL?” .

So, the 2-NDFL certificate is currently very popular, and primarily because this document can provide an assessment of the financial condition of an individual. Want to stay up to date on legislative developments related to this report? Follow the news in our section “2-NDFL” .

Is it possible and where can I find information on my passport or other details?

Entering the employee’s TIN into the payroll program will greatly simplify both the accountant’s work and the relationship with the inspectorate. Therefore, you can try to find out the employee’s TIN on the official website of the Federal Tax Service.

On the “Find out your TIN” service page, you need to fill out the “Information about the applicant” section, indicating:

surname, first name, patronymic;
date and place of birth;
series, number, date and place of issue of the passport.

By clicking the “Send request” button, you will receive a response in a few seconds.

In what cases is it necessary to provide 2-NDFL for a new place of work? How to fill out 2-NDFL for a foreigner? See here.

How to reflect financial assistance in the 2-NDFL certificate? Find out here.