Help 2-NDFL: what is it, what is needed, filling out and deadline
Each officially employed person can request a certificate of income from the employer. It may be required in several life situations. Employers are also sent to the tax certificate 2-NDFL. What is it and how to fill it? This is described in the article.
Help 2-NDFL - what is it? This is the name of the document containing information about income and taxes in monetary terms. It is issued for all working individuals. The money is transferred to the state by employers for each employee.
Need for the employee help 2-NDFL. What it is? This is a certificate that he can get from the employer. It contains information with the details of the organization and print. You can get the document in the accounting department of the organization where the employee works. The tax code sets the deadline for paper receipt - 3 days (excluding holidays and weekends).
And the employer needs help 2-NDFL. What is it in this case? For the employer, this is mandatory reporting. The document is provided to the employee after a written statement. Otherwise, the paper delivery may be delayed.
Difference from 3-NDFL
The payer is obliged to fill in the 3-NDFL certificate itself and submit it to the tax authority. This document is a declaration in which third-party incomes are recorded (except for employment). For example, it is necessary for individuals when selling real estate that has been owned for less than 3 years. Then the state can withhold the deduction.
3-NDFL is rented if there is an additional source of cash income. This certificate is also provided 2-NDFL with a permanent job. The last document only confirms the status.
What is fixed in the document?
Filling of 2-NDFL is carried out according to the established rules. Only then will the paper be valid. It contains the details and information relating to the employee and the employer:
- The name of the employer, including the designation of details and codes for which it is recorded in the tax register.
- Passport details of the employee.
- The amount of all income, including the size of the deductions.
- There may be information about other deductions with their codes. They can be proprietary, standard or social.
This filling 2-NDFL recognized as correct. If errors are found, the document may be invalidated. Filling rules must be known to experts in accounting.
The form is considered invalid if it contains errors, strikethrough, missing fields. In these cases, you need to fill out a new help. The following are recommendations to avoid errors:
- You need to carefully fill out the date of the document. It should be indicated by numbers.
- The seal should be put only in a special place, that is, at the bottom of the sheet on the left, near the inscription “M.P.”. It should be understandable.
- The accountant should carefully fill in the fields, otherwise even the slightest inaccuracies can lead to serious consequences. It is necessary to check whether there is a signature of the accountant that is executed only with a blue ballpoint pen, as well as the clarity of the seal.
What do the codes in the 2-NDFL help mean? They are required to indicate the type of income received during employment. The revenue codes in the 2-NDFL certificate are as follows:
- 2000 - wages.
- 2010 - payments under contracts of civil type.
- 2012 - vacation pay.
- 2300 - payments for temporary disability.
- 2002 - production performance awards.
- 2003 - remuneration not related to the performance of job duties.
- 2760 - material payment.
- 2720 - a gift.
- 1400 - profit from the rental property (excluding transport).
- 1010 - payment of dividends.
- 2510 - payment for an individual to organizations and individual entrepreneurs.
- 2610 - benefit from savings on interest for using borrowed funds.
- 2762 - financial assistance.
- 4800 - other income.
These are the main income codes in the 2-NDFL certificate. This information must be accurate, as it will provide accurate reporting.
There are more deduction codes in the 2-NDFL certificate. They act in different cases. They are used on children under 18 and full-time students up to 24 years:
- 114 - when providing a deduction for the 1st child.
- 115 - for the 2nd child.
- 116 - on the 3rd and other children.
- 117 - for a disabled child of group 1 or 2.
A double deduction for a child under 18 years old and full-time students up to 24 years old is provided for:
- 118 - for the 1st child.
- 119 - for the 2nd child.
- 120 - on the 3rd and other children.
- 121 - for children with disabilities 1 or 2 groups.
A double deduction for children up to 18 years old and students up to 24 years old is granted to the parent if the other person refused to receive:
- 122 - for the 1st child.
- 123 - on the 2nd.
- 124 - on the 3rd and more.
- 125 - for children with disabilities 1 or 2 groups.
Property deductions are under art. 220 of the Tax Code:
- 311 - the cost of construction, the purchase of housing, land in the Russian Federation.
- 312 - interest expense on loans issued for the construction or purchase of housing, land in the Russian Federation.
On social deductions referred to in paragraphs. 2, 3 p. 1, Art. 219 of the Tax Code:
- 320 is the cost of educating yourself, a sister, or a brother under the age of 24.
- 321 - parental expenses for full-time education of children up to 24 years old.
- 324 - the cost of medical services.
Professional deductions are laid under art. 221 of the Tax Code:
- 403 - the cost of the work on the basis of civil contracts.
- 404 - expenses for remuneration.
- 405 - the amount within the costs that are associated with royalties.
There are income deductions that are not subject to personal income tax within specific amounts (paragraphs 8 and 28 of article 2017 of the RF Tax Code):
- 501 - gifts received from organizations, SP.
- 503 - financial assistance.
- 505 - winnings.
- 508 - financial assistance for the birth of a child.
Why do I need help?
Help form 2-NDFL may be required in several cases. Often, employees order it for banks that check solvency. Help 2-NDFL loan allows you to make the right decision about the issuance of the loan. It must be ordered before contacting the bank.Help form 2-NDFL is required in the following cases:
- If necessary, obtain a tax deduction. Often, paper is needed by certain categories of citizens, for example, the parent of a student who is studying at a university on a paid form.
- Participation in the courts, disputes. In this case, you need information from a permanent job.
- Confirmation of income is needed when making the calculation of the pension, to confirm the status of custody or adoption of a child.
- From previous work, it is advisable to request information on salaries and taxes, since new employers will need them. Often, former managers themselves draw up a document, but it can also be requested on their own upon dismissal.
- Often, foreign consulates require a certificate at the time of issuing a visa, but usually a bank statement is required.
- The calculation of benefits for the unemployed in the employment center.
Help 2-NDFL loan is required in many banks that wish to cooperate with solvent customers. The document must contain information for the past six months.
Help with sick leave and maternity leave
In the following situations, paper may be required during pregnancy or maternity leave:
- When calculating benefits in social structures, assigned as compensation for child care.
- With the dismissal, the calculation must be carried out on a deed sheet based on the data of the last 2 years.
Women who go on maternity leave are provided with a full allowance from the average income at the place of work. The amount does not depend on the seniority of the employee and other factors. For the correct calculation of benefits, you must provide 2-NDFL from the previous place of work, if the employee is in the company for less than 2 years.
Why help a new job?
It is advisable for the employee to independently hand over the certificate from the previous work, so that the benefits should be calculated on the basis of it. It often happens that the income is large if this document was provided, and the calculation was not carried out according to the general rules.
An employer may require 2-NDFL to correctly calculate standard deductions. The category of workers includes persons who are subject to certain deductions.
Help 2-PIT for the year is provided in the tax. This report assumes two statuses with its deadline for transfer:
- The status "1" is set when help is provided in the usual way.This should be done before April 1 of the year that comes after the year of the report.
- The status “2” is valid when the company cannot withhold income from personal income tax. This happens when a salary is issued in kind. The report should be submitted before March 1 of the year following the year when the report was generated. If the date falls on a weekend or holiday, then the day moves to the nearest worker.
It is necessary to adhere to the deadlines for submission of certificates 2-NDFL. Then do not have to pay a fine for late.
How long is the document valid?
In Art. 23 of the Tax Code of the Russian Federation states that there are no restrictions on the period of validity of a certificate on taxes on income of individuals. But in practice there are cases when in organizations where paper is being sent a limited time period is established. At the enterprise can operate the term of workflow.
To confirm the solvency, the company must issue a certificate that meets the following parameters:
- Relevance of information. Usually you need a paper that takes into account all the amounts received by the employee, as well as given to the state for six months.
- The receiver should not have questions and doubts related to the lack of data correction.
Credit organizations usually set the validity of the certificate. Often 2-NDFL is valid for about 10-30 days. At the same time in each bank may be different.
Where does the report go?
In the Tax Code of the Russian Federation it is said that the company is obliged to send reports to the tax authority at the location, and entrepreneurs need to do it at the place of residence. Organizations are allowed to open branches and representative offices, both within their own area and beyond. Then the main company, as well as affiliates, must provide a report on the locations.
NK has established that some organizations may be large taxpayers. Then they can choose for themselves which inspection they should report to and where to pay taxes.
How is reporting provided?
The report is transmitted to the FTS in several ways:
- In paper form personally to the tax inspector. This is allowed for firms with few employees (up to 10 people).
- In paper form by mail - the completed document is sent to the FTS by registered mail.
- In electronic form to the tax inspector. The report is drawn up in a special program, and then transferred to the inspector.The method is available in the presence of workers up to 3000 people.
- Electronic document management. You need to choose a carrier and sign a contract, issue a digital signature.
The law establishes a penalty for late delivery of a certificate. The company will have to pay for 200 p. for all employees for whom there were violations. Although the amount may seem small, but when it comes to a large number of employees, a large number comes out.
Since 2016, there is a punishment for providing incorrect information on physical persons. The penalty for this offense is 500 rubles for each employee, in the information which revealed an inaccuracy. If the company itself detects an error and provides corrective information, no penalty is imposed.
Help 2-NDFL should be filled in according to the established rules. Provide it should on demand staff. Only correct information makes this document legal.