To find out what the 2-NDFL certificate looks like, you need to look at it, why you need to download this document.
Help Concept
Before you understand what a 2-NDFL certificate looks like, you need to consider what it is for. This is a document that provides information about wages, taxes paid and a tax agent. This certificate is provided, as a rule, by the accounting department of the legal entity or individual entrepreneur with whom the employee works. The format of the certificate is approved by order of the Federal Tax Service. It determines how to complete this document.
After the employee turned to the accounting department to receive this certificate, no more than three days must pass before it is issued.
Document blocks
Consideration of the question “What does 2-NDFL help look like?” We begin with the allocation of large blocks in it.
- The first block is an indication of the tax agent.
- The second is the recipient of income.
- The third is the amount of income that was received over a period of time, usually one year.
- Fourth - withholding taxes and benefits.
- Fifth - the total amount of income received and personal income tax.
Top of the document
This part contains data on the period for which the certificate is provided, and also a certain serial number is assigned to it.
When compiling a certificate for submission to the IFTS, the number can be affixed from the period of formation of the annual reporting, which is determined by the start date coinciding with the beginning of the calendar year, and the deadline is determined by the deadline for submitting this document to the IFTS.
When forming it at the request of the employee, the number at which the certificate was drawn up is put in the upper part.
Sign field
Consideration of the question “What does 2-NDFL help look like?” We continue by considering this field. The number 1 or 2 can be indicated in it. The unit is indicated in the case when the personal income tax has been accrued and withheld, and information on the income of the individual is given in the certificate. A deuce is affixed if the tax has not been withheld. In this case, it will be necessary to pay taxes, and then provide another certificate with the indication in this field 1. In case of failure to submit a second such document, the Federal Tax Service may charge a fine.
Adjustment number
This field is filled out regardless of whether the certificate is provided for the first time or repeatedly. The only difference is what numbers are put in it. So, if the certificate is submitted for the first time, then 00 is set. Then, as the adjustment is made, 1 is added to this value.
This field can be filled in with the numbers 99, which means that the tax agent cancels the information provided earlier in case of an incorrect calculation. In this case, only the first and second blocks are filled in this document.
The photo of the help 2-NDFL is presented in the article in the corresponding illustrations.
The first block. Employer Information
Consideration of the help 2-NDFL on the blocks will begin in order. This block provides information about the employer, in particular, its TIN, KPP, the name of the legal entity or individual entrepreneur, the OKTMO code, contact information.
The second block. Taxpayer Information
Here is information about the individual who requested this certificate or information about which is provided to the IFTS. This block contains his TIN, identifying data by name, surname, citizenship, date of birth, passport data, place of residence.
For foreign citizens, fill out separate fields that indicate the TIN in the country whose citizenship the given citizen has, the place of residence in our state, the code of the country in which he lives, his address in it.
In the field entitled "Taxpayer Status", a specific number is assigned depending on its status:
- 1 - registered in Russia;
- 2 - having permanent registration in another country;
- 3 - high profile specialist;
- 4 - for citizens living abroad, but involved in the state program for the movement of fellow citizens of their own free will;
- 5 - a foreign citizen temporarily residing in Russia or with refugee status;
- 6 - a foreign citizen working on a patent.
The third block. Revenue Information
This block is the main one when answering the question “What does a 2-NDFL certificate look like for a bank?”. Here is information on the income received by employees for each month of the period for which the certificate is provided. The heading of this block prescribes the personal income tax rates used for the calculation of this document. The certificate shall indicate all types of income received when working with a given economic entity, such as sick leave, provision of material assistance, and others. Therefore, the income received by the employee is given not only in terms of months, but also within them: for each of its codes on separate lines.
The fourth block. Deductions
Here are the data on the deductions that were provided to this citizen, the sum of each of them for the period for which the certificate is provided is calculated. Codes of these deductions are given.
Unlike the deductions that were given in the third block, here are those that are not related to each individual income.
This block involves accounting for the following deductions:
- for each child;
- per employee; on property;
- on education;
- for treatment;
- benefits for pension contributions;
- they are when investing in securities.
If there is a property deduction, the details of the notification from the IFTS shall be indicated, which confirm that this employee has the right to this deduction.
Thus, based on the analysis of the four blocks, one can already imagine what the 2-NDFL certificate should look like.
The fifth block. Tax calculation
Here, total incomes are calculated for the period for which the certificate is provided, the tax base is allocated and personal income tax is calculated.
The total income shows the calculation of the column "Amount of income" from the 3rd block.
The tax base is the difference between the previous indicator and the amount of deductions from the third and fourth blocks.
The tax amount calculated is the calculated amount of personal income tax calculated by multiplying the tax base by the rate.
In the event that foreign businessmen from states with which an agreement on a visa-free regime has been concluded are employed in the business entity, information on advance payments must be indicated.
Thus, we examined in detail what the 2-NDFL certificate for the year looks like.
2018 changes
The document of the form under consideration was approved in 2015 and continues to be valid to this day. However, in 2018, amendments were made to it regarding the assignee of the reorganized organization. Consider what the new 2-NDFL certificate looks like.
New columns appeared on the title, in which the reorganization or liquidation form is filled out with the codes, as well as the TIN and checkpoint of the reorganized business entity. For him, these columns will be filled in by the assignee.
The following codes are affixed in the reorganization form:
- 0 - liquidation;
- 1 - conversion;
- 2 - merger;
- 3 - separation;
- 5 - accession;
- 6 - separation with accession, carried out at the same time.
The new form does not contain data on the place of residence of the employee, as well as the code of the country of residence.
If a revoking or correcting form of reference is submitted, then the document number shall be indicated as before, and a new date shall be affixed. The OKTMO code indicates the one that was at the location of the reorganized entity. The tax agent indicates its name. Organizations working on UTII and a patent indicate the OKTMO code at the place of registration.
Finally
In this article, we examined a sample of how the 2-NDFL certificate looks like, its form used in 2015 is described in sufficient detail, and changes that will be applied from 2018 are given. This document is necessary for submission to the tax authorities by the relevant business entity, and is also provided at the request of the employee to submit it to the IFTS in order to receive deductions or to the bank to obtain the corresponding loans. In addition, a certificate of the form in question may be required to submit it to the diplomatic mission of another country, if an individual wants to obtain permission to enter it.