If you submit 2-NDFL certificates to your Federal Tax Service on paper, then you must attach to them the Register of information on the income of individuals for the reporting year ().

2-NDFL: register of information

In this Register, in addition to data on , information is reflected on the number of 2-NDFL certificates submitted to the Federal Tax Service, as well as the numbers of the certificates, the full names of the individuals under whom these certificates are submitted, and their dates of birth.

Register of 2-NDFL certificates: how many copies to submit to the Federal Tax Service

The register of information is submitted to the Federal Tax Service in two copies (clause 15 of the Procedure). Moreover, it does not matter whether you submit the 2-NDFL certificates and the Register in person/through a representative or send them by mail - in any case there must be two copies of the Register.

The second copy of the Register of the Federal Tax Service must be returned to you

Having received your 2-NDFL certificates and the Register, inspectors check the documents you submitted. And if any Certificate does not pass control (for example, the address of an individual is not indicated in the 2-NDFL certificate), then the tax authorities do not accept it and delete its data from the Register (clauses 16, 17 of the Procedure).

When all the Certificates have been checked, a Protocol for receiving information is drawn up (Appendix No. 3 to the Procedure) and if some 2-NDFL certificates were found to be erroneous, this information is recorded in the Protocol.

The tax authorities give you one copy of the Protocol and one copy of the Register on the day of submission of the 2-NDFL certificates, if the verification of the certificates is carried out in your presence (clause 19 of the Procedure). If you were not present when checking the certificates, then the Protocol and Register will be sent to you by mail within 10 working days from the date of receipt of the 2-NDFL certificates. True, in practice, if everything is in order with your 2-NDFL certificates, then the Federal Tax Service does not send the Protocol and the Register.

What are the consequences of submitting 2-NDFL certificates without a register?

In this case, the tax authorities may try to refuse to accept the 2-NDFL certificates you submit and fine you 200 rubles. (clause 1 of article 126 of the Tax Code of the Russian Federation).

Register of 2-NDFL certificates in 2016

Despite the fact that the form of the 2-NDFL certificate itself has changed (approved by Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/485@), i.e. in 2016, when reporting for 2015, you need to submit certificates 2 -Personal income tax is in a new form, the form of the Register and the procedure for its presentation remain the same.

If 2-NDFL certificates are submitted to the Federal Tax Service in electronic form

In this case, the compilation of the Register depends on how exactly you submit the 2-NDFL certificates. If:

• via telecommunication channels (TCS) You do not have to create a register of information on the income of individuals - it is formed by the tax authorities themselves after receiving your certificates (clause 29 of the Procedure);
• on electronic media (CDs, flash cards, etc.), then, as in the case of submitting paper 2-NDFL certificates, compiling the Register is your responsibility (clause 6 of the Procedure). In this case, the Register is compiled on paper in two copies for each file submitted to the Federal Tax Service.

Every year, employers report on the amounts of personal income tax paid from the salaries of their employees. The reporting form is 2-NDFL certificates accompanied by a special register. Let's talk about how to fill out such a register of information about the income of individuals.

Since 2014, the form of the register has changed somewhat - summary data on employee income has disappeared from it. Now this is a table of three columns, in the first of which you indicate the numbers of the tax certificates submitted to the tax authorities, then you provide the full names of your employees and, finally, in the third, you enter their dates of birth.

Above the table there is a small header for indicating various identification information: register number and date, tax authority code, name of the electronic file with 2-NDFL certificates. This is followed by information about the tax agent who withheld and transferred the tax: full name, INN, OKTMO.

In the line “attribute of the information provided” you must indicate either “1” or “2”. If you have fully withheld and transferred the tax, then put the checkbox “1”. If it was not possible to withhold tax – “2”.

Then you should indicate the total number of certificates provided, sign the register at the bottom, and put a stamp on it.

A sample of filling out the register of information on the income of individuals and the form can be downloaded on our website.

Download the form and sample register of information on the income of individuals All forms

• register of information about the income of individuals sample.doc
• register of information about income of individuals form.doc

(No ratings yet)

In the 1C Enterprise program 8.3 Salaries and personnel management, ed. 3, this can be done through the menu for transfer to the Federal Tax Service:

Click the Create button to generate the information:

• Select the type of certificate: Annual reporting with code 1; About the impossibility of withholding personal income tax with code 2;
• When choosing an organization (in our case, it is Kron-Ts), the Federal Tax Service and OKTMO/KPP will be filled in:

By clicking on the Open button opposite OKTMO/KPP, you can see and edit information about registration with the tax authority:

It is the choice of OKTMO/KPP in 1C 8.3 that regulates the possibility of submitting individual information 2 personal income tax for a separate division.

We will create the tabular part by clicking on the Fill button:

In this case, the Transferred column will be filled in if the document journal entries Transfer of personal income tax to the budget (menu Taxes and contributions) in 1C 8.3 ZUP rev. 3 have been generated:

The entry Transfer of personal income tax to the budget can be generated directly from the Statement to the cashier or the Statement to the bank if the Tax transferred along with the salary checkbox is checked on the hyperlink Payment of wages and transfer of personal income tax:

For more details on how personal income tax withheld in 1C 8.3 ZUP is taken into account, watch our video:

But let’s return to the formation of Information in Form 2 of Personal Income Tax. By clicking the Print button we can create a Register from 2014 or an additional Register:

Sample of filling out the register of information on income for certificates 2-NDFL in 1C 8.3 ZUP

Since 2014, the register contains the following information in the tabular section: certificate number, full name of the individual, date of birth. This is the form provided for by regulatory documents:

But sometimes tax inspectors ask for expanded information. To submit such information, you can use the Additional Register form from 2014, where the table has 4 more columns with the amounts of income calculated, withheld and transferred tax:

If in the Register the total is the number of certificates, then in the Additional Register the total amounts of income and taxes are also considered.

How to create a register of income information for 2-NDFL in 1C 8.3 Accounting

We use the section Salaries and personnel - 2 personal income tax for transfer to the Federal Tax Service. The rest of the procedure for creating the Personal Income Tax Register in 1C 8.3 is similar to that discussed above:

Filling out the register of information on income 2-NDFL for separate divisions in 1C 8.3 Accounting 3.0 (Professional and basic)

Note that for separate divisions it is possible to automatically fill out 2 personal income taxes only in the 1C 8.3 version of CORP Accounting, where for separate divisions we can indicate our OKTMO/KPP. To do this:

• We will hire employees to these separate divisions;
• Then we will calculate wages and withhold taxes in the context of these OKTMO/KPP.

In standard configurations of 1C 8.3 Accounting Basic and PROF there is no such option. But let’s look at how to “outwit” the program and still get certificates 2 personal income tax and the Register in 1C 8.3 Basic and PROF accounting.

Method 1. For separate departments with a small number of employees

We fill out 2 personal income taxes according to the main set of OKTMO/KPP, leave only employees of a separate division, record data on employees, change the OKTMO/KPP set in the header to the required one, restore (manually) the data and create the Register.

This option is acceptable for separate departments with a small number of employees. We proceed from the fact that it is small companies that calculate salaries in accounting.

Step 1

From the Salaries and Personnel menu, we create a new set of personal income tax information for transfer to the Federal Tax Service. When choosing an organization (in our example - Servicelog), OKTMO/KPP 45395000/771001001 were filled in:

It was according to this OKTMO/KPP that the personal income tax was taken into account in the 1C 8.3 program for all employees. But, for example, you need to provide information on Pushkin to Alexander Sergeevich, who worked in a separate unit with another OKTMO/KPP.

Step 2

Click on the Fill button. We fill out the form for all working employees. In this case, all information about them is filled in:

Step 3

We are removing all employees, except for employees of a separate division. Following the example, we leave only A.S. Pushkin in the table. We may need to correct the reference number. You can do the opposite - use the Selection button and immediately select employees for a separate department.

Step 4

We record the data. For example, using a screenshot we will record data on A.S. Pushkin:

Step 5

We change the OKTMO/KPP set in the header of the document to the OKTMO/KPP set of a separate unit:

Step 6

You can ask the programmer to add a checkmark Do not change table data when selecting other OKTMO/KPP and register this option in the 1C Accounting 3.0 configurator. Then you wouldn’t have to fill in the data manually. But so far there is no such daw. The data is reset, but using previously taken screenshots, we restore it manually for the employee.

Step 7

We record the document and create a Register and certificates. The result was a set of information for a separate unit. We create another set of information for all other employees according to the main set of OKTMO/KPP, while removing A.S. Pushkin from the tabular part.

So, despite recording data for one set of OKTMO/KPP, in 1C 8.3 a personal income tax register was formed for another set. But you should always check manually entered data. Of course, this solution is not very beautiful, since it is not done automatically and requires a lot of work.

How to enter OKTMO/KPP of a separate division in 1C Accounting rev. 3

You can enter additional information about registration (another set of OKTMO/KPP) in 1C Accounting edition 3 by clicking on the link More in the organization card:

We enter additional information about registration - another set of OKTMO/KPP:

Method 2

Let's use the trick. The essence of this trick is that we count all employees except employees of a separate department. At the same time, we have installed the main tax inspectorate of the organization. Then we establish the Federal Tax Service Inspectorate of the separate division as the main one for the organization and carry out the calculation, payment and transfer of salaries of the employees of the separate division:

• An undeniable plus: the required OKTMO/KPP are recorded in registers. And we will not only form 2 personal income tax certificates with the Register correctly for a separate division, but also, for example, the Tax Accounting Register for personal income tax;
• Minus This option - do not forget when recalculating, paying wages and when transferring personal income tax, to correctly set the main IRS.

So, let's look at how to do this step by step using an example.

Step 1

Our organization Servicelog has IRS 7710 selected in its card:

Step 2

We calculate the salaries of Abdulov and Larionova’s employees, except for employees of a separate division (following the example of Pushkin). We can view movements by register using the DtKt button or using the menu View – Settings of the form navigation panel.

When the Payroll document is open, you can display the required register in the document form for ease of viewing. So, we display the Income Accounting register for calculating personal income tax in the form:

In the register we see that the entry was recorded according to the main inspection selected in the organization’s card:

We pay salaries and transfer personal income tax. Let's look at filling out the Registration details. We are interested in the registers Calculations of taxpayers with the budget for personal income tax and Calculations of tax agents for personal income tax:

Step 3

We change the Federal Tax Service Inspectorate in the organization’s card to the Federal Tax Service Inspectorate of a separate division:

Step 4

We calculate salaries, make payments and transfer personal income tax to the budget for employees of a separate division. In our case, according to Pushkin A.S.

We will receive the necessary entries in the registers, where the registration will already be marked as IFTS 7720:

It is necessary that all fields of 2-NDFL are filled out correctly: income, personal income tax accrued, withheld, transferred. Therefore, we control the register entries - Accounting for income for calculating personal income tax, Calculations of taxpayers with the budget for personal income tax, Calculations of tax agents for personal income tax.

Step 5

Now that records in the registers for employees of a separate division contain correct information about registration with the Federal Tax Service, you can automatically fill out the personal income tax register for a separate division.

Select the required OKTMO and click the Fill button:

Thus, we completed the task of creating a Register of information on income 2-NDFL for a separate division in 1C 8.3 Professional and Basic Accounting.

However, it is more convenient to take into account salaries and prepare reports for organizations with separate divisions in 1C 8.3 ZUP rev.3.

The procedure for submitting 2-NDFL and the accompanying register

When preparing certificates in Form 2 of Personal Income Tax and the Register, you must follow the Procedure for submitting information on the income of individuals and messages about the impossibility of withholding tax and the amount of tax on personal income (approved by Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576).

The register usually accompanies 2-NDFL certificates submitted to tax agents on paper or floppy disks and flash cards.

Attention! If a company submits information on Form 2-NDFL via telecommunications channels, the register is created by the tax office itself.

When submitting reports to the Federal Tax Service in printed form, you must also attach register of certificates 2-NDFL for 2016 year. This requirement is regulated by Federal Tax Service Order No. Next, questions about what this document is, how to draw it up, etc. will be considered.

What kind of document

The income register is a consolidated document that contains links to data on all income of individuals for a certain period of time. It is filled out once a year and submitted to the tax office along with 2-NDFL certificates before April 1 of the year following the reporting period. [Register of 2-NDFL certificates (2016) contains:

• information about the employer (TIN/KPP, OKTMO);
• list of people for whom income tax information has been submitted indicating personal information - full name. and dates of birth;
• number of certificates sent to the Federal Tax Service.

An example of such a registry is here ().

In the absence of this consolidated act, tax authorities may refuse to accept 2-NDFL certificates and a fine of 200 rubles.

Filling rules

The document in question is drawn up in two copies, regardless of the sending option:

1. personally or through your employee - suitable for submitting reports in paper form or on electronic devices;
2. by mail – the date of submission is considered to be the date of dispatch;
3. via telecommunication channels using an electronic signature.

Remember that income certificates must be prepared taking into account the rules established by law. Here are the main ones:

• the total values ​​are written in the form of a fraction indicating rubles and separated by commas - kopecks;
• the tax payable is rounded to full rubles according to the general rules;
• All items are required to be filled in; if some values ​​are missing, a dash is added.

What documents will be returned?

Tax inspectors, for their part, are required to return one copy of the protocol on acceptance and register on the day of submission of documents, if the bearer came in person. If he was absent, then everything necessary is sent by registered mail to the company’s address within 10 days from the date of receipt.

Keep in mind: in practice, when 2-NDFL certificates are completed correctly and do not raise questions, the tax office does not send the protocol and the register itself.

Register of 2-NDFL certificates in 2016

Please note that this year the form of the income certificate has changed, so for the previous and subsequent reporting periods, use its new form. It was approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/ However, the type of register and the procedure for its submission remained unchanged.

If reporting is electronic

In this case, the need to compile a register depends on the option of sending 2-NDFL certificates (see table).

The register of information is an important document that must be submitted to the tax office for the reporting period. Among other things, it is necessary to record changes in the volume of income tax revenues to the budget and analyze this process.

The register of 2-NDFL certificates is one of the most important documents when submitting reports for the ended tax period. Its relevance lies in the fixation of the transferred amounts to the budget for individuals working at the enterprise.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

The data provided in this register is used when civil servants conduct analytical work on the calculation and payment of income tax.

It is important for an accountant to correctly fill out the register of 2-NDFL certificates, because For organizations reporting to tax authorities, it provides protection from penalties.

Let's figure out how to do this correctly.

What is it?

Appendix 1 to the Procedure approved by , provides a sample register form. The document is formed as a summary table consisting of three columns.

After the reporting period, it is necessary to submit information about the income of individuals and the withholding of income tax from them in this tabular version to the tax service.

This list must exactly correspond to the data on personal income tax certificates 2, which must also be submitted to tax inspectors annually after the end of the reporting period.

The submitted register reflects the following information:

• identification information about the employer of workers (TIN or KPP, OKTMO);
• list of full-time employees - personal income tax payers, indicating personalized information for each of them (full name and date of birth);
• the number of sheets on which certificates are submitted separately for each employee is indicated.

The information in the certificates and register must be presented in exact accordance with each other, otherwise the tax inspector may refuse to accept the documents.

Who forms?

Responsibility for drawing up the certificate depends on the form in which the certificates are submitted in Form 2NDFL.

Actions in this case are justified as follows:

• If they are sent to the tax authorities electronically, then the tax agent is relieved of the obligation to compile a list of the issuance of 2nd personal income tax certificates. The document will be automatically generated on the tax office side. This is indicated in the text of paragraph 29 of the Procedure approved by the Federal Tax Service of the Russian Federation on September 16, 2011 No. ММВ-7-3/576. After 5 days after sending the reports, the tax agent should receive a response by email with a protocol on the acceptance of the certificates and the formation of the register.
• When tax agents submit certificates on paper or electronic media (flash card, disk, or similar device), the reporting person cannot do without a register. He must first create a document, then print it on paper in 2 copies, and then attach it to the information on the 2NDFL certificates. This provision is justified in clauses 6 and 15 of the Procedure.
• Tax inspectors check certificates and the 2NDFL register for errors and, if they are found, cross out inaccurate data. Upon completion of the inspection, a protocol is drawn up, to which one copy of the register is attached for return to the reporting party. They can be issued either immediately after the report is accepted or after a ten-day period, starting from the moment the information on the income of individuals is received.

Regulatory framework

The fundamental document, which contains the rules for drawing up 2NDFL certificates and the accompanying list, was approved by Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/57.

Tax agents need to pay special attention to the deadlines for submitting documents so as not to be among the fined persons.

A paper register is required for those who submit income certificates for individuals, bypassing email. Therefore, everyone who sends information personally to the inspector without Internet technology should not forget about the register.

Please note that such reporting must be submitted annually, but the deadlines may be, for example, as follows:

• In 2016, the deadline for submitting personal income tax certificates 2 with code “2”, which indicates the impossibility of withholding income tax for 2015, was set until 03/01/2016.
• For certificates with code “1” the final deadline was 04/01/2016.

In its letter to the Federal Tax Service No. BS-4-11/5443 dated March 30, 2016. informed that if data under code “2” had already been submitted, then it must be submitted again, but with code “1”.

Some companies have won disputes in court regarding the issue of submitting such information twice.

The decisions stated that if all the necessary information was provided in the first report under code 2, then it was absolutely legal to submit it only once.

Register of 2-NDFL certificates in 2020

So, let’s take a closer look at filling out and submitting the register to the tax authorities.

How to fill it out correctly?

To fill out the register according to 2nd personal income tax certificates, in the accounting program 1C Enterprise 8.3 you need to click the “Create” option in the menu item “Reporting, certificates -2ndtax”.

Then you should generate the information in this order:

• Decide on code “1” or “2”. If it is not possible to withhold personal income tax, then a two should be assigned, otherwise a “1” should be given.
• The next stage involves filling out the Federal Tax Service and OKTMO/KPP. To edit these parameters, you must click “Open” and enter the required information.
• When you click on the “Fill” button, a table section will be automatically generated. In this case, entering reporting data into the “Transferred” column is possible only if entries in the journal regarding the transfer of personal income tax to the budget have already been posted.
• When compiling reference documents in Form 2 of Personal Income Tax, by clicking on the print button, a Register can be immediately created.

Form and sample form

The completed registry form looks like this:

If it will be submitted on paper, you can download the form for free here:

How many copies should I provide and within what time frame?

When submitting a package of documents with 2NDFL certificates in the form of papers or on removable storage media, you will need 2 copies of the register:

• the first for the tax office;
• the second for the tax agent submitting reports.

If the date coincides with a weekend or holiday, the period is extended until the first working day.

The data is transferred to the tax authority where the enterprise is registered. Before this final date, it is necessary to report on income certificates of individuals and attach a register to them, unless e-mail is used to transmit data.

What documents will be returned?

When transferring information with the register according to personal income tax certificates 2, tax inspectors are required to return one of the two copies to the reporting person along with the protocol.

He must do this within 10 days from the date of delivery of the report for inspection.

Thus, civil servants confirm that the individual provided them with documentation on the income of individuals.

In practice, registers are more often returned from the tax office with protocols on the discovery of false information or errors than on their absence.

If submitted in person, the register must be returned on the day the data is submitted.

Otherwise, civil servants send the papers within ten days by registered mail to the company.

Nuances of submitting electronically

The procedure defines the stage of formation and delivery of the register in each case, except for data transmission via a telecommunication channel.

If sending is done via Internet communication networks, then the register will be automatically created at the tax office. This makes it easier for tax agents to submit documents.