In taxation, many terms are used. They include the personal income tax certificate-2, which indicates the levied taxes on income of citizens. Such information is regularly provided to the tax. Sample certificate NDFL-2 is in every organization. If necessary, its issuance to the employee indicates only relevant information. The filling is described below.
General information
The personal income tax certificate-2 includes information on the income and taxes of all individuals. Funds are transferred by the employer to the state for each employee. Help can be obtained only from your employer. It indicates data indicating the details of the enterprise, as well as the official seal.
Certificate NDFL-2 is ordered in the accounting department of the enterprise. The Tax Code of the Russian Federation established that it is provided at the request of an individual (Art. 230 p. 3). And the deadline for its receipt is 3 days, not counting holidays and weekends (Article 62 of the Labor Code of the Russian Federation). Sample certificate NDFL-2 is given in the article.
Filling out
Sample certificate NDFL-2 includes information on the income of individuals. The document consists of several sections containing the following information:
- Personal data of the citizen to whom the paper is provided - F. I. O., TIN, date of birth, address of residence.
- Information about the employer - name, details, contact details.
- Issued income (with a suitable code).
- Size and deduction code.
- If there is a lot of data, information is recorded on several sheets. They are necessarily numbered.
The certificate in the form of personal income tax-2 is submitted to the tax service (according to the results of the year). But it is issued to individuals at their request. A sample of filling in the NDFL-2 certificate is usually in every enterprise.
Why is this document required for an individual?
Usually, working citizens apply for information on the NDFL-2 form at the request of credit institutions, which check the solvency of borrowers. The specified information allows you to make the right decision in relation to the client. Still similar paper can be useful in several cases:
- Registration and receipt of tax deduction from the state. Often, the provision of a document is required for special social categories of people, for example, the parent of a student who studies at a state higher education institution on a paid basis.
- Taking part in court hearings. Then, information about work and income may also be required.
- Confirmation of income when calculating a citizen's old-age pension, status confirmation when registering guardianship or adoption.
- From the last place of work it is advisable to order such a certificate, since new employers usually require such information.
- Registration of a foreign visa at foreign embassies. Although often a salary card is enough.
- Accrual of unemployment benefits.
Wherever a document is required, the form for filling out the NDFL-2 certificate is the same. It must be ordered in advance. Indeed, in many banks there are certain deadlines for the assembly of documentation. Typically, income paper for the last six months is required.
With sick leave and maternity leave
In 2 cases, the provision of personal income tax-2 during pregnancy or maternity leave may be necessary:
- If you need to calculate benefits in social organizations, which is due when caring for a child.
- At the time of dismissal, the accountant must calculate maternity payments for the last 2 years of work.
A woman who goes on maternity leave receives the full benefit of her average earnings. The amount does not depend on experience and other factors. For the correct calculation of benefits, you must submit a certificate from the previous place of work if the woman has been employed less than 2 years.
Since 2010, personal income tax-2 has been the main source for calculating sick leave amounts. The accountant must determine the average salary based on the certificate for the last 2 years. In almost every state structure of the Russian Federation, such a paper is an official document that has legal force.
For military personnel
Some military personnel also need help. You can get it in 2 ways:
- You can contact the accounting department of the military unit. The procedure for registration is the same as the request for IP. The form is best requested in writing.
- It is possible to make a request to the settlement center of the Ministry of Defense of the Russian Federation. This option is the most suitable. In this case, a certificate of the established form will be provided. A written request is sent to this authority. But you will have to wait more than 3 days to receive the document. Especially if the request is sent by mail.
Why do I need help at a new job?
It is advisable if the employee himself passes the certificate from the previous job to a new one, since the benefit amount will be calculated on the basis of it. It often happens that the payment will be more with the provision of personal income tax-2, and the calculation is not performed according to general standards.
An existing or new employer may require a certificate for the correct calculation of standard deductions. These employees include persons who are entitled to child and child deductions. In Art. 218 of the Tax Code of the Russian Federation indicate the amounts that an employee can apply for.
Changes since 2017
Since 2017, a new form of NDFL-2 certificate has appeared. There have been changes in some sections. Let's consider which ones. The second section now includes the TIN in the country of citizenship. This information is required for those who are foreign citizens in the company. In this section, the list of taxpayer statuses has been expanded and some positions have appeared:
- Workers who are voluntary immigrants from other countries and who are considered compatriots.
- Foreigners who have been granted refugee status, as well as foreigners who have temporary asylum in the Russian Federation.
- Foreign employees who work in a patent office.
It also happens that an agent who performs taxation of an employee accrues a person’s income at different rates, which is not prohibited by law.
Common mistakes
A sample of filling in the NDFL-2 certificate allows you to draw up a competent document. A paper may be declared invalid if it contains errors, strikethroughs or missing fields for mandatory completion. If there are any inaccuracies, it is necessary to fill out a new form, strictly following the accepted sample of NDFL-2 certificate.
Common errors include the following nuances:
- You must carefully fill in the date section. According to the rules, it must be designated by numbers without words, for example, 01/02/2019.
- The seal is placed in a special place on the form, that is, at the bottom of the sheet of the left corner. The inscription “M. P". Printing should be bright and clear.
- The accountant needs to carefully consider filling out the personal income tax certificate-2, since inaccuracies can lead to negative consequences. This specialist should put his signature with a blue pen.
Differences 2 and 3-personal income tax
The taxpayer must independently fill out 3-NDFL and submit it to the tax service of the region. This document is considered a declaration taking into account the income of a citizen, except for employment. For example, 3-NDFL is required after the sale of real estate that has been owned for less than 3 years. Then the state withholds tax.
NDFL-3 must be surrendered when an individual has additional income. In addition, with such a certificate, it is necessary to provide personal income tax-2 with permanent work. The latter in this situation is required due to the fact that the person confirms the status of the payer of income tax.
Validity of personal income tax-2
According to Art. 23 of the Tax Code of the Russian Federation, a certificate has no restrictions on the validity period. But in practice, it often happens that the institutions to which the paper is provided establish time limits on the validity of the document. Why? The reason is to establish a specific period of validity of the workflow.
To confirm solvency, the institution must provide a certificate that meets certain criteria:
- The relevance of the information. They usually require a certificate that takes into account all the amounts that were received by a person and given to the state for 6 months.
- The receiving party should not have doubts about the adjustment of information.
Credit institutions for the period of approval of the loan application may establish the validity of the certificate. Usually it is 10-30 days. In each package of documents for approval of applications, the availability of information related to the borrower is required. Information is provided with the current date.
According to individual requirements and rules, the long-term bank NDFL-2 is different. Everything is determined by the status of the organization - commercial or state. The first types require a new NDFL-2 certificate issued in accordance with the rules of a credit institution, but its form differs from the standard.
Help NDFL-2 may be required in different situations. The employer, upon request of the employee, must submit a similar document. It is important to check the correctness of its filling so that there are no difficulties.