Calculated, withheld, transferred tax amount form 2-NDFL

What does 2-NDFL represent?

An income tax certificate is a document that provides information about sources of official profit, wages, sick pay, financial assistance, and calculated taxes for the year. The extract is provided to citizens working in Russia. The certificate can be obtained from the employer after a written request from the working individual. The period for receiving the document is 3 days, excluding weekends and holidays.

Purpose of the certificate

2-NDFL – a document that reflects the solvency of an employee. A citizen may request a certificate to confirm monthly income from a permanent place of work. The main purpose of the statement for an individual:

• applying for a loan from a financial institution
• receiving a state tax deduction
• participation in court proceedings
• pension calculation
• alimony calculation
• adoption, guardianship
• placement in another place of work
• visa application
• accrual of cash payments for unemployment, social benefits for low-income citizens

2-NDFL – legal confirmation of the official monthly profit of an individual. The document is required for processing payments, benefits, and proof of financial capacity in government departments and organizations.

A citizen has the right to make a request to obtain information about the correct calculation of wages and the correct write-off of income tax. The certificate is a mandatory document for calculating pension savings and insurance contributions.

The document is issued only by the employer, who is considered the employee’s tax representative in accordance with Art. 24 Tax Code of the Russian Federation. He must annually send reports to the Federal Tax Service on monetary deductions from the company’s employees. An individual entrepreneur cannot provide paper in his own name. To obtain a loan from a financial institution, proof of income requires a tax return.

Video about the new form 2-NDFL:

The Federal Tax Service requests a document for the administrative regulation of personal income tax. The annual provision of certificates from organizations makes it possible to identify non-transfer of funds to the state budget, the use of unestablished tax rates, and the fact of non-payment of mandatory payments.

Providing 2-NDFL

A certificate of income of a person with official employment is issued by the head of an organization, enterprise, or private company. The employer must provide the document to the Federal Tax Service or to the employee upon his written request.

Table 1. Procedure and description of document submission.

The employer is obliged to provide the certificate only to the employee with whom the employment contract has been signed. For military personnel who have entered into a contract, the state acts as a tax agent. Submission of personal income tax form 2 is carried out at the Unified Settlement Center of the Russian Ministry of Defense.

Video about certificate authentication:

If the data differs between 2-NDFL and 6-NDFL: what to do?

I. I. Grechenko author of the article, Ascon consultant on accounting and taxation

The 6-NDFL calculation submitted to the tax authority is automatically checked against control ratios (Letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705 (clauses 1, 2, clause 2.4)). Therefore, before sending the calculation to the tax authority, you should check it yourself.

If you have correctly filled out the 6-NDFL calculation, you do not have the right to require any additional documents (clause 7 of Article 88 of the Tax Code of the Russian Federation). In this case, the tax authority conducts an audit on the basis of the documents it has, and a desk audit report is not drawn up (clause 5 of Article 88 of the Tax Code of the Russian Federation). The inspection is considered completed after three months.

If there are errors or contradictions with 2-NDFL and other reporting in the calculation of 6-NDFL, the tax authority has the right to demand from you an explanation or correction of the calculation, and you must send explanations or correct the report within five working days (clause 6 of article 6.1 , clause 3 of article 88 of the Tax Code of the Russian Federation).

When checking the control ratios of 6-NDFL and 2-NDFL, the most important thing is to reconcile the relationship between the data in the forms themselves and the tax determined by calculation.

How to check 6-NDFL and 2-NDFL?

Control ratios for the year are checked on the following points:

• Line 020 of the 6-NDFL calculation for each rate should be equal to:

the sum of lines “Total amount of income” of 2-NDFL certificates at the same rate + the sum of lines 020 of Appendix 2 to the income tax return at the same rate.

If the condition is not met, check whether you have reflected all income at each personal income tax rate in three reports. Add what was missing, delete what is superfluous, or submit updated reporting, correcting the error if necessary.

• Line 025 of the 6-NDFL calculation should be equal to:

the amount of dividends in section. 3 according to income code 1010 certificate 2-NDFL or

for JSC – the amount of dividends according to income code 1010 of Appendix 2 to the income tax return.

If equality is violated, check whether you have reflected all dividends paid and whether there are any omissions.

• Line 040 of the 6-NDFL calculation for each personal income tax rate should be equal to:

the sum of the lines “Tax amount calculated” in section. 5 at the same rate of certificates 2-NDFL + the sum of lines 030 of Appendix 2 to the income tax return at the same rate.

If the equality is violated, check whether the personal income tax amount was calculated correctly at a specific rate, whether personal income tax was calculated on all incomes, correct errors in income and deductions, including arithmetic ones.

• Line 060 of the 6-NDFL calculation should be equal to:

number of 2-NDFL certificates with attribute 1 + number of Appendices 2 to the income tax return.

Check whether citizens were counted correctly in all reports and whether there are any omissions or duplicates.

• Line 080 of the 6-NDFL calculation should be equal to:

the amount of the lines “Amount of tax not withheld by the tax agent” section. 5 certificates 2-NDFL + sum of lines 034 of Appendix 2 to the income tax return.

Check whether the reports correctly calculated the amount of personal income tax that was not legally withheld.

If you do not comply with these control ratios, then if you receive a request from the tax authority for explanations, you must find out the reason for the discrepancies:

• there is an error, in this case it is necessary to make changes in the reporting and send an adjustment report in form 6-NDFL with the correct data,

or

• the discrepancy is due to the presence of certain objective reasons; in this case, it is enough to send an explanation of the identified discrepancy to the tax authority.

For example, the most common situation is when wages were accrued in December 2022, but were actually issued in January 2018. Accordingly, personal income tax was also withheld in January.

The amount of tax withheld from the December salary will not be included in the calculation of 6-NDFL for 2022. This amount must be indicated only in section 1 on line 040 “Amount of calculated tax.” In line 070 “Amount of withheld tax,” personal income tax from December income will be taken into account only in the first quarter of 2022.

The situation with 2-personal income tax is slightly different. The certificate must reflect the withheld personal income tax for the tax period for which the tax was calculated. That is, the tax withheld from income accrued in December will also be included in 2-NDFL for 2022. By the way, if the tax agent withheld personal income tax after the end of the tax period (year) and after submitting 2-NDFL certificates to the Federal Tax Service, then he will have to submit adjustments.

As a result, we see that the tax amounts reflected in the annual reports of 6-NDFL and 2-NDFL differ. And this is not a mistake.

The question arises: is it possible for the tax authority to refuse to accept a report in Form 6-NDFL due to failure to comply with control ratios?

To answer this, let us turn to the provisions of tax legislation, which tax authorities are obliged to strictly comply with.

Provisions of paragraph 4 of Art. 80, art. 230 of the Tax Code of the Russian Federation, prescribe mandatory compliance with the form (format) and procedure for submitting the calculation of personal income tax amounts. Refusal to accept the calculation of personal income tax amounts is possible in the following cases:

• failure to comply with the established form (established format) for calculating personal income tax amounts;
• submission by a tax agent of a calculation of personal income tax amounts to a tax authority other than the place of registration.

Also, the grounds for refusal to accept a tax calculation are listed in clause 28 of the Administrative Regulations of the Federal Tax Service, approved by Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n:

• the absence of identification documents of an individual, or the refusal of an individual to present such documents to an official providing a public service in the event of a tax return (calculation) being submitted directly by this person;
• the absence of documents confirming the authority of an individual - an authorized representative of the applicant to submit a declaration (calculation) or confirmation of the accuracy and completeness of the information specified in the declaration (calculation), or the refusal of the specified person to present such documents to the official;
• submission of a declaration (calculation) not in the established form (established format);
• absence in the declaration (calculation) submitted on paper, the signature of the head (other representative - an individual) of the applicant organization (individual - applicant or his representative), authorized to confirm the accuracy and completeness of the information specified in the declaration (calculation), the seal of the organization ;
• absence of an enhanced qualified electronic signature of the head (other representative - individual) of the applicant organization (individual - applicant or his representative) or discrepancy between the data of the owner of the qualified certificate and the data of the head (other representative - individual) of the applicant organization (individual - applicant or his representative) representative) in the declaration (calculation) if it is submitted in electronic form using the TKS;
• submission of a declaration (calculation) to the Federal Tax Service, whose competence does not include the acceptance of this tax declaration (calculation).

As we see, tax authorities do not have the right to refuse to accept reports on the basis of non-compliance with control ratios.

Conclusions:

• If you do not comply with these control ratios, then if you receive a request from the tax authority for explanations, you must find out the reason for the discrepancies.
• If there is an error, in this case it is necessary to make changes in the reporting and send an adjustment report in Form 6-NDFL with the correct data.
• If the discrepancy is due to the presence of objective reasons, in this case it is enough to send an explanation of the identified discrepancy to the tax authority.
• Tax authorities do not have the right to refuse to accept reports on the basis of non-compliance with control ratios.

More on the topic

You will find up-to-date information on personal income tax in the Guide How to submit personal income tax reports to a tax agent

Submission deadline

In accordance with Article 230 of the Tax Code of the Russian Federation, the tax agent of the institution, before April 1 of the current year, is obliged to submit information about the income included in the staff of employees for the past period. In accordance with paragraph 5 of Art. 226 of the Tax Code of the Russian Federation, the employer notifies the service within a month from the date of filing a certificate with the Federal Tax Service about the impossibility of collecting income tax.

According to Art. 62 of the Labor Code of the Russian Federation, an employee, at his own request, can receive a document on monthly profit within 3 days at any time.

Signing the certificate

Features of certification of tax documentation are regulated by Art. 9 Federal Law No. 402. The manager or his authorized representative can sign the 2-NDFL. An enterprise can create a document that will indicate individuals who have the right to certify employee income certificates.

The form contains fields for signature by the general director of the organization or an authorized citizen. When submitting 2-NDFL to the tax office, the certificate signed by an authorized representative must be supplemented with a supporting document. The paper authorizing the affixing of written certification is issued only by the management of the enterprise. The general director does not have the right to sign a document in his own name.

Updated information

If, after submitting the certificate to the tax office, the tax was recalculated, draw up a new certificate in form 2-NDFL. When issuing it, in the fields “No. __” and “from __”, indicate the number of the previously submitted certificate and the new date of preparation. And in the “Adjustment number” field, indicate a value that is one more than in the previous certificate. For example, if this is the first adjustment, enter 01. Compile the updated certificate according to the form that was in force in the period for which the adjustments are made. This follows from the provisions of paragraph 5 of the Procedure, approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576, and letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3/2975.

There is no requirement to prepare updated 2-NDFL certificates for employees who acquired resident status at the end of the tax period. In such cases, the recalculation of personal income tax and the return of excessively withheld amounts is carried out not by the tax agent, but by the tax inspectorates on the basis of declarations in Form 3-NDFL (clause 1.1 of Article 231 of the Tax Code of the Russian Federation). This was stated in the letter of the Ministry of Finance of Russia dated November 29, 2012 No. 03-04-06/6-335.

Tax agent information

Mandatory information about the organization:

• employer identification code
• Business name
• OKTMO code

For a legal entity, you must indicate a number containing information about the reason for registering the organization with the tax office. The enterprise classifier code allows you to enter the received data into a unified database of organizations and individual entrepreneurs in the Russian Federation. If an individual has income from several divisions, he must indicate the OKTMO of each.

Amount of profit received

The third section of the 2-NDFL certificate indicates information about the income received for the requested tax period. Additional points:

• 
  income code

• amount of income
• deduction code
• the amount of the deduction

The document contains the amount of profit for each month. The income code is entered according to the indicated figure. Deduction code is a digital designation of tax, registered in a single directory. The amount of the deduction indicates the obligatory payment of the employee.

Sign of adjustment in certificate 2-NDFL

The adjustment number in the 2-NDFL certificate shows whether the organization submits the initial 2-NDFL certificate or an already corrected (clarified) one to the Federal Tax Service.
Thus, when submitting an initial certificate for a specific individual, “00” is entered in the “Adjustment number” field.

In the “Adjustment number” field, accordingly, the code “01”, “02”, etc. is indicated. depending on the invoice adjustment.

So, if this is the first time an adjusted certificate, then the code “01” is entered (clause 2.8 of section II of the Procedure for filling out form 2-NDFL, approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected] ).

If a second corrective certificate is submitted for the same period, then the certificate is assigned a serial number - “02”, and so on, depending on the number of corrections.

Established benefits

The fourth section is filled out for citizens with social benefits, property, standard, professional deductions. A tax deduction of the standard form is provided to citizens with a salary of less than 20 thousand rubles, in the care of minors, children from 18 to 24 years old, full-time students in higher and secondary specialized institutions.

The certificate contains the code, the date of registration of the document, and the code of the inspection that made the decision to establish the deduction.

Tax amount

In the document where income and mandatory payments from the monthly payment are recorded, 3 types of taxation are indicated:

• calculated - a payment the amount of which is equal to profit without deductions, multiplied by the single income tax rate
• withheld - a tax that is deducted from the salary of an employee of an organization
• transferred - the amount transferred by the employer to replenish the state treasury

Video about generating help in the 1C program:

The payment is calculated by the organization's accountant during the period of issuing monthly wages. When receiving income from sources with different tax rates, the amount is calculated for each type of profit.

Enumerated

The calculated tax is calculated according to a single rate from salary without taking into account social, property, and professional benefits. For correct calculation there is an algorithm of actions:

1. Establish the object of taxation.
2. Determine the tax base.
3. Select a bet.
4. Apply the amount of required deductions and benefits.
5. Calculate the tax amount.

Calculation occurs monthly after the wages of an employee of the enterprise are established. When determining the final amount, the income tax rate is taken into account.

Impossibility of withholding personal income tax

The manager is obliged to notify the Federal Tax Service at the place of registration and the employee before March 1 of the expired tax period about the occurrence of a corresponding incident under paragraph 5 of Art. 226 Tax Code of the Russian Federation.

Grounds for the head of an organization not being able to withhold income tax:

• payment of wages in kind
• the occurrence of a material benefit for the taxpayer
• existence of salary arrears to the employee
• issuing gifts to an employee worth more than 4 thousand rubles, in the absence of subsequent monthly accruals

In accordance with paragraph 9 of Art. 226 of the Tax Code of the Russian Federation, a mercenary cannot independently pay income tax for another individual. According to paragraph 1 of Art. 228 of this regulatory act, an employee of an enterprise must calculate and pay a mandatory payment in the absence of withholding tax on monthly income, if the head of the organization has not notified the Federal Tax Service about this.

If personal income tax cannot be withheld

In a situation where the tax is not withheld, since the business entity does not have the opportunity to withhold it in the absence of a tax base. This happens when receiving payments in kind.

Example. Consider a raffle for food packages among shoppers in a shopping center. The winner will receive only products, no monetary rewards will be awarded to him, and accordingly, there is no way to withhold income tax on this profit.

In this case, according to Article 226, paragraph 5, the tax agent submits Form 2 of the personal income tax to the Internal Revenue Service indicating the impossibility of withholding tax for the previous year before March 1 of the next year. For example, for 2022, information is submitted no later than March 1, 2020. In addition, the winner will be notified at the same time that there is any unwithheld income tax.

Excess of withheld amount over transferred tax

The head of the organization transfers funds to the state budget monthly in a total amount without indicating the amount for each employee individually. The employer is obliged to deposit money into the treasury that matches the withheld tax. Tax agents must regularly submit reports indicating the funds transferred to the budget, the date of transfer for a certain time period, the rate, OKTMO/KPP code, and payment details.

When receiving 2-NDFL, there may be a discrepancy between the withheld and transferred amount. In accordance with paragraph 6 of Art. 52 of the Tax Code, the permissible deviation is 50 kopecks for rounding to whole rubles.

A common reason for discrepancies between numbers in documentation is a request for information ahead of the deadline established for the transfer of funds to the state by the employer. If violations have been established in the withholding and transfer of tax, the employee has the right to apply to the Labor Inspectorate, the Federal Tax Service, and file a complaint with the Prosecutor's Office for an inspection.

Withheld personal income tax

Certificate 2 of the personal income tax should reflect the amount of tax withheld at the time of payment of earnings, which was calculated earlier under Article 226, paragraph 4. Thus, the individual. the person receives income in hand, reduced by the amount of income tax, which remains in the accounting accounts of the tax agent and is transferred to the treasury within the time limits established by law.

The amount of income tax withheld does not exceed half of earnings.

The income tax withholding rate applies to vacation pay, sick leave payments, and child benefits.

Nuances of filling

The title of the document contains a sign in accordance with the withholding (1) or the impossibility of withholding (2) income tax. In the section where information about the employee is indicated, you need to indicate the employee's status. If the taxpayer has several sources of income with different rates, several sections on the amount of profit received are filled out in the document. The amount of wages and deductions is recorded in rubles and kopecks, and for calculated, withheld and transferred tax - in full rubles.

Overpayment and underpayment

If an overpayment of income tax indicators and, accordingly, an excessively withheld amount is detected, the tax agent finds out the reason for the occurrence. It is possible that the overpayment occurred due to incorrectly calculated personal taxes. person, which means an error occurred during payroll calculation. In this case, these amounts are returned; for this, an application is submitted to the inspector.

Overpayments will not count towards future payments due to the peculiarities of the formation and transfer of income tax to the treasury. Therefore, these values ​​are not reflected in Reference 2.

If an error in calculating wages, applying deductions and calculating income tax led to large amounts of overpayment, this is recorded in Form 2 and the excessively withdrawn amount is returned to the employee. In case of a return, personal income tax amounts are distributed taking into account specific information.

If, when generating Certificate 2, the accountant noticed that a tax payment was less than that withheld at the end of the year, and this is not related to the financial work of the enterprise, then the transfer should be made immediately, before sending Certificate 2 to the tax office.

Reflection of accrued and withheld income tax in the 6NDFL report

Thus, the enterprise first of all returns the personal income tax debt to the state, then generates reporting 2, in which it distributes the amounts by individual. persons. In other words, at the time the report is submitted, the debt is paid off, and in the final declaration, the information on the withdrawn personal income tax is equal to the accrued tax.

If it is impossible to withhold and transfer these amounts to the state, this must be reflected in form 2. Here it is indicated that the withheld personal income tax is equal to the transferred tax, but does not coincide with the accrued tax. Certificate 2 for this case is generated with feature 2, and the amount of income tax not withheld is entered into it.

Filling example

Since 2022, the 2-NDFL certificate has undergone changes. To submit information to the Federal Tax Service, the head of the organization must fill out 3 sections of the document, consisting of a main sheet and an appendix:

1. The first is information about an individual indicating TIN, full name, taxpayer status, date of birth, citizenship, series, passport number.
2. The second is the total amount of income and tax for the past period.
3. The third is information about possible deductions.
4. Appendix - an indication of employee income for each month of the expired period.

When submitting a report in written or electronic form, the employer must draw up a register indicating information about the persons from whom tax is withheld. In the form requested by the taxpayer, 5 sections have been filled out since 2019. Basic provisions - information about the employee, employer, income indicating the taxable rate, deductions, total profit, taxes.

Tax document 2-NDFL reflects information about the income and obligatory payments made by an individual to the state budget for the calendar year. The form of the help depends on the presentation object. The information specified in the form is confirmation of the taxpayer's compliance with the legislation of the Russian Federation.

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How to check the correctness of filling out information on form 2-NDFL in 1C 8.2

When filling out the document Certificate 2-NDFL for transmission to the Federal Tax Service, the left window indicates the individuals to whom the income was paid. If you place the mouse cursor on an individual, information about his income or personal data about him will be displayed in the right window:

• On the Income, deductions, taxes , information about income, deductions, taxable amount of income, calculated tax, withheld tax, as well as tax transferred for each employee is indicated (Fig. 15). This information is filled in based on data from the personal income tax accumulation registers, which were discussed above.
• On the Taxpayer Personal Data , personal data for an individual is indicated. It is this information that is displayed in the printed form of the Certificate in section No. 2 Data about the individual - recipient of income:

Step 1. Checking the amount of income of an individual, as well as the accrued amount of personal income tax

You can check the amount of salary accrued to an individual and the amount of calculated personal income tax by generating a balance sheet for account 70 “Settlements with personnel for wages” for each individual.

For example, we will check the correctness of filling out personal income tax information according to P.P. Sokolov.

• Amount of income = 120,000 rubles. (from SALT count 70)
• Amount of deduction provided = RUB 8,400. (from the document form Certificate 2-NDFL);
• Taxable base = 120,000 – 8,400 = 111,600 rubles. – coincides with the data in Certificate 2-NDFL;
• Personal income tax calculated = 111,600 * 13% = 14,508 rubles.

This is exactly the amount reflected in the credit of account 68.01 and the same amount is indicated in Certificate 2-NDFL. In our example, the withheld amount coincides with the calculated personal income tax amount when paying income to individuals.

Step 2. Checking the amount of personal income tax transferred to the budget

The amount of personal income tax transferred is indicated for each individual; for this purpose, the total amount of personal income tax paid is distributed monthly. Therefore, it is necessary to check whether the amount of personal income tax transferred for each employee coincides with the total amount of personal income tax transferred for the year. In order to determine the total amount of personal income tax transferred to the budget, you can use the Account Analysis for account 68.01 “Personal Income Tax”:

You can determine the total amount of personal income tax transferred to the budget, reflected in certificates in form 2-NDFL, by adding up the amounts of personal income tax transferred

for each employee, and compare with the data
from the Account Analysis
for account 68.01 “Income Tax for Individuals”.

For example, the amount of personal income tax listed from the Certificate in form 2-NDFL:

• Vorobey A.G. – 11,409 rubles;
• Dyatlov I.V. – 11,483 rubles;
• Rybkina Z.S. – 10,470 rubles;
• Sokolov P.P. – 14,508 rub.
• Total: 47,870 rub.

This amount is filled in according to the register Data transfer of personal income tax to the budget of the Russian Federation. Exactly the same amount is reflected in the transaction record Dt 68.01 Kt 51. Information on the income of individuals is filled out correctly.