Help 2-NDFL: sample of filling out a new form from 2022

In what form should I submit 2-NDFL calculations?

According to paragraph 1 of Art.
230 of the Tax Code of the Russian Federation, tax agents keep records of income received by employees, including under civil law contracts. It is also the responsibility of the tax agent to record all benefits provided to the employee. Clause 2 Art. 230 of the Tax Code of the Russian Federation states that information on accrued income and tax withheld and paid to the budget system must be submitted to the tax office at the place of registration as part of form 6-NDFL.

ATTENTION! Until the end of 2022, employers submitted 2-NDFL as an independent report. From 2022, information on employee income is submitted as part of the 6-NDFL calculation as Appendix No. 1.

A sample of filling out Appendix No. 1 with information about employee income received in 2022 was prepared by ConsultantPlus experts. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Is it possible to fill out 6-NDFL online, read this article.

2-NDFL must also be issued to employees at their request within 3 days. Read about contracting the issuance of 2-NDFL to employees here.

The income certificate forms for the tax office and for employees are different, both of them were approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/ [email protected] You can download them for free by clicking on the desired image below:

If, for various reasons, it is impossible to use special software that allows you to fill out and print 2-NDFL certificates, you can resort to the service of filling out 2-NDFL online. Let's look at services that allow you to do this for free.

Samples of filling out a certificate of income for a civil servant

Sample of filling out the BC Certificate 2022 for civil servants:

Sample SPO Certificate from the BC for the spouse of a civil servant:

Sample BC certificate for a child:

To optimize the filling process and reduce the number of errors, the Bookmaker Help program has a system of contextual hints. An example of filling out a bookmaker’s certificate clearly shows what should happen.

Services for filling out 2-NDFL for employees

There are quite a few free online platforms for filling out the 2-NDFL certificate on the Internet. For example, by clicking on this link, you will be taken to a website where you can fill out 2-NDFL online for free.

Here you need to enter information about:

• the tax agent is the employer;
• taxpayer is an individual in respect of whom the certificate is being filled out;
• income by income codes by month;
• deductions;
• signatories

The certificate can be printed, and if you register, you can save it.

Employees can independently print out 2-NDFL in their personal taxpayer account. The certificate is issued for the previous year. 2-NDFL will be signed with an enhanced electronic tax signature. Such a certificate can be provided to the bank when applying for a loan. See details here.

Form for 2022: current form

In 2022, the 2-NDFL certificate form is in effect, approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. This form consists of 5 sections.

It is worth noting that the new form of 2-NDFL certificate for 2022 was not developed or approved. Accordingly, trying to find the latest news about the new certificate form for 2022 on the Internet makes no sense. The form of the 2-NDFL certificate in 2022 looks like this, as before:

You can download the current 2022 NDFL certificate form using this link.

Calculator 2-NDFL - personal income tax calculation online

Such a calculator is available on our website.

Simply fill out the “Salary Amount” column and select the appropriate rate. The calculator can take into account income at different rates, as well as the following deductions: expenses for own education and education of children, for charity, treatment, including expensive ones, pension payments and purchase costs or interest on a real estate loan, professional deductions.

Read about the specifics of preparing corrective certificates in the material “How to fill out 2-NDFL when recalculating taxes for past periods?”

How to print a completed certificate

To print the BC Help, you need to select an icon stylized as a printer image, and the document will be sent to the print queue. If the user has missed required fields, the BC program displays a corresponding warning and offers to display a list of unfilled sections. After corrections are made, the document is sent for printing again.

An important point you need to know when printing documents is checking the specified addresses. The application checks the relevance of the specified information with the data in the directories.

If the BC program does not find the required addresses, a context window appears on the screen informing about detected inaccuracies and offering to display incorrect information. By selecting “Yes” in this window, the user is given the opportunity to make corrections. In most cases, it is necessary to correct the street name or remove abbreviations that are unreadable for the program.

In addition, the application displays a one-time message that prompts the user to check that the printer is connected correctly. This is not an error, but rather a formal reminder that the action is only possible on laser printers configured for A4 single-sided printing.

When printing documents through Bookmaker Help, you need to remember the following features:

• Handwritten notes are not allowed on barcodes: page numbering, signatures, etc.
• Printed sheets are signed in the lower right corner, with the exception of the last one: here a corresponding column is provided for this.
• Pages of certificates prepared for different reporting periods are not interchangeable even if the information contained in them is identical (for example, pages for 2022 and 2022 cannot be changed).

In addition, the absence of a check mark in the information confirmation item leads to the blocking of the print queue.

To print a BC certificate from a flash drive on another computer (this may be needed if you don’t have a printer), you need to save it in .pdf format and write it to a flash drive. To do this, you need to install the PDF-Reader program or its equivalent. After this, at the stage of selecting a printer, the print to PDF option will appear. After this, insert the flash card into a computer with a connected printer, open the PDF file and select “Print”. You can also print one page in the BC help from a flash drive.

If the option above does not work, use these instructions for saving PDF in pictures:

Step 1

Step 2

Step 3

Step 4

Responsibility for failure to submit 2-NDFL

Regardless of how and by whom the 6-NDFL report was filled out, and for earlier periods the 2-NDFL certificate (online or using software), as well as how the enterprise is obliged to submit reports (on paper or electronically) , responsibility for its failure to submit or untimely submission rests (in accordance with Article 126 of the Tax Code of the Russian Federation) with the tax agent. Since 2016, the list of sanctions has been supplemented by Art. 126.1 of the Tax Code of the Russian Federation, which provides for liability for the unreliability of information submitted by a tax agent to the Federal Tax Service.

For more information about liability for errors in personal income tax reporting, see here

What is personal income tax certificate 2

In the Russian Federation, a tax agent is responsible for remitting personal income tax. This is the organization where the employee works; it is the organization that is responsible for calculating and transferring personal income tax.

The concept of personal income tax stands for personal income tax, which an enterprise is obliged to transfer from almost all income received by an individual. For untimely transfer of personal income tax, an enterprise faces serious penalties, namely 20% of the amount that was required to be paid; the prerequisite for applying this measure is the absence of obstacles to transfer the tax on time.

Important! In a situation where the tax agent withheld personal income tax from the income of employees, but did not transfer it within the prescribed period, a penalty is charged for the amount that arose as a result of arrears for each day of delay. The amount of the penalty is equal to 1/300 of the Central Bank refinancing rate currently in effect .

The 2NDFL certificate consists of:

• The code of the territorial tax authority is indicated at the top
• Then the main part: what income is received, how much tax is transferred, for what period
• Details of the person responsible for issuing the document, signature and seal of the organization
• information about the company where you work: its name, details;

• employee data;
• income that is taxed at 13%;
• deductions by code, namely: property, tax;
• The total amount of income, deductions, and taxes withheld.

Important!! The certificate must contain a stamp and signature!

Results

2-NDFL from 2022 does not need to be submitted to the Federal Tax Service, because
Now the information is submitted as part of the 6-NDFL calculation. Starting from 2021, an income certificate must be generated only at the employee’s request. Online 2-NDFL can be generated in the taxpayer’s personal account, or by filling out the appropriate fields on third-party online services. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.