Russian officials are very fond of all kinds of certificates. The validity of this statement can be verified by any resident of our vast country. Not a single visit to state authorities and municipalities is possible without providing a variety of certificates.
Employees of commercial organizations do not lag behind the "powers that be". For example, the number of securities requested by banks when issuing a loan is growing exponentially. The rating of the most popular documents, which Russians have to provide for a variety of reasons, is rightfully headed by a salary certificate.
The most important reference
The basic certificate of the amount of wages is the unified form 2-NDFL, which was put into circulation by the Ministry of Taxes and Duties of the Russian Federation. It was originally developed for the purpose of visually presenting the employee's income and the amount of tax paid by him for 1 calendar year, or for a certain period of it.
The certificate in the form 2-NDFL, as in other similar papers, contains detailed personal data of the employee, namely:
- Full Name;
- passport data;
- Date and place of birth.
In addition to them, the document includes the following information:
- TIN of the employee;
- monthly income information ;
- information on tax deductions provided on a specific basis;
- the amount of the calculated and paid personal income tax.
Amounts in the certificate must be indicated in rubles with kopecks. The document must be signed by the chief accountant of the organization and certified with a seal.
Where is 2-personal income tax certificate used?
The scope of this document is very wide, since the 2-NDFL certificate contains comprehensive personal information about the person, as well as detailed information about his income at the given place of work or service. In addition, the reliability of the data reflected in it is beyond doubt: the information set out in the form of 2-NDFL is duplicated in the territorial inspectorate of the Federal Tax Service, since it is used to compile annual reports on personal income tax.
Help on this form can be provided in the following situations:
- when applying for a job in an organization;
- to confirm the amount of income in order to receive subsidies to extrabudgetary funds;
- on various requests to state authorities;
- to obtain a loan or a loan from credit organizations.
In fact, the 2-NDFL form is widely used as a universal certificate of salary payment. That is why competent economists often recommend that all employees receive this document annually in the accounts department of their organization.
To get a loan
Getting a loan at the bank requires the provision of a whole package of a variety of documents. When a loan officer considers applications from potential borrowers and guarantors, in addition to passports, he may need a certificate of salary.
Banks may offer you to provide information in a unified form, or in a form developed by their own specialists. Since there are a number of specific features in the preparation of this document, its completion is best entrusted to an accounting employee familiar with the rules for processing such papers.
In any case, a salary certificate must contain:
- details of the organization issuing it;
- information about the employee: his passport details, registration address;
- information on accrued earnings for the previous 6 months;
- the amount withheld and transferred personal income tax.
Employees of some banks, in addition, require additional information on the form 2-NDFL to form a full package of documents for a loan.
To obtain a visa
Consulates of some states, in order to decide on the possibility of granting a visa to enter their country, also need a certificate of wages. The document issued in this case must contain the following information:
- information on the length of service of the employee in the organization;
- position held;
- the size of the average monthly or average annual salary.
Help can be issued both on letterhead and on a standard sheet of standard format. In any case, it should contain the most detailed information about the organization: name (full and abbreviated), address (legal and actual), fax, phone number, bank details, e-mail and website (if any).
For employment service
It happens that former employees apply to the company with a statement that they should be issued a certificate of average salary. This request is quite justified, since the size of many social benefits depends on the size of the salary in the last few months of work, namely:
- unemployment benefits for citizens;
- scholarships from the employment service, paid to persons dismissed from the company during vocational training and retraining, as well as during advanced training.
The employer must issue a certificate at the written request of his former employee within 3 days from the date of application, and this will have to be done free of charge.
The peculiarity of compiling this document is that it is necessary to calculate the average amount of an employee’s income based on salaries and other payments that he received over the past 3 calendar months. The period preceding the dismissal of the employee is taken into account, while all payments provided for by the wage system are used to determine average earnings .
A standard sample of such a certificate does not exist, therefore, employment services accept documents for execution according to the forms approved by them. To obtain information about the peculiarities of compiling and processing papers, an accountant just needs to contact the city or township employment center.
Other references
Sometimes an employee asks for a document confirming the fact of his work in this organization. Usually such a certificate is compiled in free form, its content may vary depending on the place of provision. However, among the required information, it is necessary to indicate the position of the employee, the term of his work in this company, and salary according to the staff list.
Where to start compiling a certificate?
It happens that company specialists become stumped when an employee calls on them to draw up a non-standard document containing a certain list of information. Moreover, a frequent reason for the refusal to provide it is that there are no required forms in the accounting department or in the secretariat.
In fact, there is no more widespread and demanded document than a salary certificate. A sample of it can be found in almost any accounting journal, or on portals dedicated to this topic. Inquiries on the 2-NDFL form are automatically generated by programs of the 1C family. On their basis, almost any document of the corresponding type can be compiled.
How to apply for help?
Not for all types of documents issued on behalf of the organization, our legislators have developed and put into circulation special forms. Salary certificates are no exception: most of them are compiled in a free form in compliance with business rules. Only the 2-NDFL form is unified.
There are few universal rules for issuing salary inquiries; most of them are related to the need to comply with the requirements of accounting and personnel records management. In organizations that have a company letterhead approved by order, all certificates are issued on it.
If the organization does not have an approved letterhead, it is acceptable to draw up a document on a sheet in A4 format , with a mandatory stamp in the upper left corner containing all the required details. The salary certificate must be signed by the head of the organization, the chief accountant (or persons authorized for such actions), and also certified by the company’s wet seal.
The procedure for issuing certificates
It must be remembered that certificates containing information about the organization’s employees include information subject to protection in order to comply with the requirements of the Law on the Protection of Personal Data. Therefore, they are provided only at the written request of the employee.
Employees of the company should reflect the fact of the issuance of such a document in a special journal, as well as without fail to take a receipt from the recipient about its receipt. Each reference is affixed with an outgoing number corresponding to the serial number in the journal and the date of issue.