Any employee may be faced with the need to issue and present a salary certificate. With this document you can officially confirm your income; we constantly face this need.

Who requires information about official income

For example, when receiving some amount, like a loan from a bank; when calculating a pension, it is provided to the pension fund; Such a certificate is also required when applying for any benefits or social benefits. help; for obtaining visas; when applying for a new job; Such certificates sometimes need to be presented when entering educational institutions on a contract basis, etc.

Since each organization for which such a confirmation document is being prepared pursues its own goals by requiring it, both the conditions and information in it may differ slightly, but one point will be mandatory - the employee’s income for a certain period.

How is the certificate filled out?

A salary certificate can be provided only upon a written application drawn up by the employee. It must be certified, since it is an official document. That is, they prepare it in the accounting department, after which the heads. The accountant puts a personal signature confirming that the information provided is correct. The head of the company must also personally sign it. In addition, the company’s seal (this is a round seal) will also become an integral attribute. To prepare the certificate, no more than three days are allotted from the date of submission of the application.

Depending on where it should be presented, it is issued for a certain period: this period can be three months, maybe six months or a year, etc. Also, the form of its completion also depends on the requirements of the organization where the document reflecting the employee’s income must be submitted.

Although, basically, it is filled out according to a standard model, according to a form approved by law: . This is the same document that must be submitted to the tax office annually. It is this that is the basis for calculating various mandatory payments in the future. That is, this certificate is in any case drawn up annually, but can also be drawn up at the request of the employee. The main difference will be the time it takes to prepare it.

Salary certificate form

Despite the fact that there is no single sample for filling out a certificate confirming income, it, as a rule, should contain the following information:

The name of the company where the employee works and, therefore, who provides this information (prepares the certificate).
Information about the company: the address at which it is located and telephone numbers, by which, if necessary, the data can be clarified.
The identification code under which the enterprise operates.
The number under which the certificate was issued and the date of its issue.
Information about the employee himself. His name and position he holds.
Information about amounts broken down by month, as well as the total income for the required period of time.
Chapter signatures. accountant and company manager.
Seal (round) of the enterprise.
Perhaps the organization that requested the salary certificate needs other information. They are also provided if their disclosure does not violate the law.

Of course, when preparing this document you must be extremely careful and approach its preparation responsibly. The data displayed in this certificate must be correct and completely coincide with the data presented in any other document. Providing false information is a direct, punishable violation of the law. That is, before printing, the person who prepared it must check the so-called control lines, otherwise, if an error is detected, the document must be completely redone.

Corrections in such a document should not be allowed. If they were discovered, the certificate must be completely redone. Signatures must be written in blue pen and not covered with seals on top. The stamp must be placed in the lower left corner. Also pay attention to how the date is indicated. Format in which it is placed: DD. MM. GG. The one to prepare salary certificate should not forget about such little things, because of which the work will be done in vain.

Sample salary certificate 2-NDFL

Note: Certificate form 2-NDFL approved by order of the Federal Tax Service of Russia dated 10/02/2018 N ММВ-7-11/566@. It came into force on January 1, 2019. The order also approved a separate form of certificate for issuance to employees. Now it is called “Certificate of income and tax amounts of an individual.” Outwardly, it is no different from the old 2-NDFL form.

You can download the old form 2-NDFL for free from this link.

The new form of certificate 2-NDFL, submitted to the tax office, can be downloaded.

The form of a certificate of income and tax amounts of an individual issued to an employee can be downloaded.

Note: 2020 will be the last year for which you will need to submit a 2-NDFL certificate. As of 2021, this reporting form is abolished (Law No. 325 of September 29, 2019). The information that was included in it will be reflected in the calculation of 6-NDFL - its form will be changed.

How to fill out a 2-NDFL certificate

You can find detailed instructions for filling out the new 2-NDFL certificate form submitted to the Federal Tax Service on this page.

As for filling out the certificate issued to employees, the Federal Tax Service has not prepared a separate procedure for its execution, and therefore, it can be filled out in the same way as before. Instructions for filling out the old 2-NDFL certificate form can be downloaded from this link.

Samples of filling out 2-NDFL and certificates of income and tax amounts for an individual, relevant in 2020

Below are examples of filling out a certificate in form 2-NDFL and a certificate of income and tax amounts for an individual. In 2020, they have not lost their relevance.

Pay attention! Since the beginning of 2020, the rules and deadlines for submitting Form 2-NDFL to the Federal Tax Service have changed. It must be submitted by or before March 1 next year. In 2020, March 1st falls on a holiday, so the deadline is moved to March 2nd. Another important change is that companies and individual entrepreneurs with more than 10 employees will have to submit the form electronically.

The salary certificate in Form 2 of the personal income tax was approved in 2015; in January 2018, the tax authorities approved a new reporting form, which must be submitted starting from 2017. Many indicators are filled out taking into account certain codes. For example, the tax code in the personal income tax certificate form 2, where the first two digits indicate the region, the second pair of digits is the IMNS code. A business entity can clarify this value from the directory.

To reflect the salary, the list of codes is more voluminous; it is precisely this that raises questions when filling out the declaration. Using codes, you can calculate the average salary for benefits, and these codes will also help assess the borrower’s solvency when determining the size of the credit line.

The codes used in personal income tax declaration 2 were approved by tax authorities in 2015, in addition, changes were made in 2016 and 2017. The codes are indicated next to the salary in the personal income tax certificate 2 in the third section; it is necessary to indicate the deduction codes that were applied to these salaries when calculating personal income tax.

The following income codes are most often used in 2 personal income taxes:

• 2000 – salary and equivalent payments for performing physical activities. face of their work responsibilities. Only income transferred in cash should be included in this item;
• 2010 – salary, which is transferred within the framework of civil contracts;
• 2012 – includes vacation amounts;
• 2013 – compensation for the unused part of vacation, paid upon dismissal;
• 2300 – payments for certificates of incapacity for work;
• 2510 – transfer of utility bills, vacation or food for an employee;
• 2530 – remuneration transferred in kind;
• 1010 – dividends.

Sample certificate of salary 2 personal income tax:

Certificate of earnings for calculating benefits

Declaration 2 is required in many cases, including for calculating sick leave, for which it is necessary to calculate the average salary of individuals. persons over the past 2 years.

The accountant reflects the entire salary in personal income tax certificate 2, broken down by accrual items and months, and there is also the total amount of all remunerations for the calendar year or other requested period. The main feature of form 2 personal income tax is the ability to track payments, the source of which was not social insurance, but company funds. The amount of accrued benefits should be excluded from the calculation of the average salary.

If at the new place of work physical. the person will not provide Form 2 of personal income tax from his previous employment, sick leave in the absence of previous wages will be calculated from the minimum wage established by law, and these are completely small amounts, and it will be unprofitable for the employee.

To determine income, social security employees divide 1 month's taxable compensation by the number of dependents. If the amount resulting from division is below the subsistence level in the region, such an individual. Social security will transfer additional benefits to the person.

In case of registration at the employment center and obtaining the status of unemployed, physical. the person will be paid benefits. To calculate it, you will also need form 2 personal income tax, from which you can calculate the average earnings for the last three months.

Help for the employment center on company letterhead

The amount of social unemployment benefits also depends on the salary data. Information will be required at the employment center when a person is registered in order to find a new job. The applicant must have with him an income statement in Form 2 of the personal income tax, which he was required to provide upon dismissal. However, the center staff will ask you to fill out a different form.

A certificate for the employment center can be issued in two ways:

• On company letterhead;
• on the form of the employment center.

If reporting for employees is submitted on company letterhead, the following data must be indicated:

• TIN, OKVED of the employer's enterprise;
• registration code with the tax authority;
• full last name, first name and patronymic of the former employee;
• name of the company according to the statutory documents;
• information about the beginning and end of physical work. persons at this enterprise;
• average salary for the last 3 months. Information should be provided in numbers and words;
• length of paid work in calendar weeks in the year before dismissal;
• indicate how many hours the employee worked per day, as well as the number of working days per week, subject to full working time, indicating dates;
• similar data should be indicated for part-time working weeks, as well as on the basis of which article such a schedule was established for him;
• if periods are excluded from the salary calculation, the dates and reasons for this action;
• personal account persons or other reasons for issuing the document;
• signatures of the manager and chief accountant, their transcripts, contact phone number, seal and date of document generation.

An employee of the employment center can provide his form for filling out in the organization, recommended by the Ministry of Labor of Russia on August 15, 2016.

Let's consider this situation using the example of an enterprise where an employee worked before contacting the employment center:

• Shirokova E.A. worked for the company from 10/01/2009 to 11/25/2016;
• The work schedule was set to standard - 8 hours a day, 5 times a week;
• for the entire year before dismissal, the employee was on sick leave once from September 6 to September 14, 2016. This period is excluded from the calculation;
• the average salary for 3 months was 45 thousand rubles. 10 kopecks

There are no special requirements for the formation of this document; it is not always clear whether there is a need to fill out personal accounts and pay slips on the basis of which income was accrued to the employee.

Sample document for this example on employment center letterhead:

The sample document can also be regulated at the regional level. As an example, we give a certificate form for the city of Moscow, approved on November 6, 2014, which can be used by tax agents of this territorial affiliation.

A sample of filling out a certificate based on the same primary data about the employee; in addition, the document contains information about part-time working hours in accordance with Art. 93 of the Labor Code.

The form approved for the city of Moscow is much easier to fill out than the Ministry of Labor sample, since it contains fewer details that are associated with calculating the average income of an employee.

If an employee needs a salary certificate for a certain period indicating only the place of work, position and accrued remuneration with the calculation of the average amount, 2 personal income taxes should not be filled out.

If necessary, you can independently calculate the personal income tax from your salary using the formula. The accountant will generate the indicators on the company’s letterhead. The document is signed by the manager and the chief accountant, certified by a seal and registered in the prescribed manner.

Conclusion

When calculating benefits for certificates of incapacity for work at a new place of work, you will need not only a declaration of personal income tax 2 but also a salary report in form 182n. This is an official document and a legal entity must take full responsibility for filling it out. The indicators will be taken into account, and sick leave income will be calculated based on them.

Which he must provide to the financial institution. One of the required documents in this list is a certificate in form 2-NDFL.

It is worth taking a closer look at what this certificate is, what information it contains, and in what other cases it may be required.

Certificate 2-NDFL is a document that contains information about the income of an individual and the amount of personal income tax transferred for him. This document is most often issued to the employee by the employer, who acts as a tax agent for him.

Such organizations can request this certificate in the following cases:

1. Banks and other financial and credit institutions - when the borrower obtains a loan, especially for a large amount. Since the certificate contains information about the employee’s income, on its basis the bank makes a conclusion about the client’s solvency.
2. Tax office - upon receipt of a tax deduction. As is known, the amount of deduction cannot be greater than the amount of income tax paid for the employee for a certain period.
3. Pension Fund - at the time of appointment and.
4. Social protection authorities - to make a decision on assigning benefits to the family as low-income.
5. Guardianship authorities - when adopting a child or establishing guardianship over him. The document is required to assess the income level of potential parents or guardians, as well as to assign them benefits.
6. The court - at the time of assigning the amount of alimony, which is calculated as a certain percentage of income.
7. Employment Center - during registration and payment.
8. Embassy - for visa processing.
9. Another employer - to assess the employee’s previous salary level and assign him payment in a new place.

This is not a complete list of situations in which this certificate may be needed.

In addition, the employer must submit data on form 2-NDFL to the tax office within the established time frame.

Structure

The certificate is filled out in the prescribed form, approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@. It includes the following sections:

Heading

It indicates the document number (in accordance with the registration log), the date and year of completion, as well as the Federal Tax Service code and the correction number.

Section 1

Tax agent information. Here is the information about the employer:

• name (for a legal entity) or surname, first name and patronymic (for an individual);
• telephone (preferably landline);
• OKTMO code.

Section 2

Information about the individual who is the recipient of the income. This section contains information about the specific employee in whose name the document is drawn up. It contains the following data:

• date of birth;
• residence address;
• series and passport number.

All this information must fully correspond to the passport data, because otherwise the certificate will be invalid.

Section 3

Income taxed at the rate. This item displays information on the income that was received by the employee for a certain period, and also indicates their code. In most cases, data is provided for at least the previous six months. The tax rate at which personal income tax is calculated is most often 13%.

Section 4

Standard, social, investment and property tax deductions. This section is filled out only if during the specified period the employee used any of the tax deductions provided for in the Tax Code of the Russian Federation.

Section 5

Total income and tax amounts. This summarizes information on the amounts of income and taxes accrued on them. The data in this paragraph must correspond to the information in section 3.

It is worth considering that when indicating the amounts of income and tax, you must indicate the numbers in rubles, without kopecks, since this is how taxes are paid to the budget.

Nuances of registration and receipt procedure

The certificate is prepared and issued by the employer’s accounting department at the individual’s place of work. In this case, this document can be issued to the employee along with. If this does not happen, then he can apply for a certificate from his former employer even after dismissal.

When applying for a certificate, the employee does not have to tell the employer for what purposes he wants to receive this document. However, the law does not provide for liability for the employer for refusing to issue a document.

A certificate can be prepared both electronically and on paper. In the first case, it is filled out on a computer and signed with the electronic signature of the manager. This option for document execution is most often used when the employer submits a certificate to the Federal Tax Service.

If a document is drawn up for an employee, it is usually prepared on paper. In addition to filling out the sections of the certificate with the most complete and accurate information (in accordance with the documents), the certificate must contain the following mandatory details:

• signature of the manager (or chief accountant, if he is authorized to do so);
• seal of the organization (placed in the lower left corner, in a special place for printing).

The signature is made in blue pen and should not be covered with a seal. Corrections in the document are not allowed - if an error was made, you must fill out a blank form again. The employer has 3 working days from the date of the employee’s application to prepare the certificate.

Validity period

The legislation does not establish the exact validity period of the certificate, since it can be issued for various reasons. For example, if it is required to obtain a tax deduction, then data for the three previous years may be needed - it is for this maximum period that a deduction can be obtained.

When issuing a certificate for a bank, information about its expiration date must also be clarified at a specific financial institution. Since banks most often require the most recent data, the certificate must be issued no later than a month before applying.

There are also no requirements for the number of applications for a certificate. The employee has the right to do this an unlimited number of times if he needs it to submit it to certain authorities. Since this document is completed within a short period of time, the employee should not have any problems with its receipt and timely provision at the place of request.

By clicking on the send button, you consent to the processing of your personal data.

– this is a certificate about the income of an individual for a certain period, and about the income tax that was paid for this period.

What is it?

This is an official document that contains information about the income of an individual and the amount of tax that the employer transferred for him. Such a certificate is issued only by the employer, indicating his details and with his seal.

This help contains the following information:

1. About the employer - its full name, INN and KPP, and other details.
2. Full name of the employee.
3. This employee's monthly data on income, which is taxed at a rate of 13%.
4. If an employee has the right to standard, social and property deductions, then this information is also indicated in the certificate with deduction codes.
5. The amount of tax withheld from this employee.
6. The total amounts of income received, deductions applied, and taxes withheld.

Such a certificate is issued by the employer's accounting department. The period for receiving it, according to , is 3 days, since this is a document directly related to the work.

In order for an employee to rely on this article when receiving a certificate, he must write. Often this is not done.

Who needs a certificate

Most often, banks require this certificate from a potential borrower. The information reflected in it helps bankers make a decision on whether to issue or not issue a loan to such a borrower.

It is required if we are talking about a large loan. It is required to be presented when applying for a mortgage.

It is also necessary to submit a certificate in form 2-NDFL to other organizations:

• to the tax office when processing tax deductions for;
• pension fund when assigning and calculating pensions;
• when adopting a child or registering guardianship over him;
• to social protection authorities to assign social benefits to a low-income family;
• to the court, when assigning the amount of alimony as a percentage of the defendant’s income;
• to the employment center, when registering and calculating unemployment benefits;
• to the embassy when applying for a visa;
• to fill in .

Even a new employer, when hiring an applicant for a vacant position, may require this certificate from him from his former place in order to assign him a salary.

An employee may request this certificate upon dismissal, or may receive it at any time. Some employers issue a certificate along with the work book.

Regulatory framework

When providing information on paper, the tax agent must provide:

• certificates themselves in form 2-NDFL for each employee;
• in 2 copies.

If the employer provides information on electronic media, most often flash drives, then the media must contain the following information:

• a file with certificates in a format approved by the Federal Tax Service;
• register of certificates in 2 copies.

If the employer provides information via the Internet, he must send a file of a certain format, signed with the electronic signature of the manager.

To the employee

The employee is provided with a certificate in form 2-NDFL on paper, less often via the Internet.

The employee's paper must bear the seal of the organization and the signature of the general director or chief accountant (if he has the authority to sign documents).

In addition, the certificate must contain complete information about the employer and the employee to whom the certificate was issued.

Purpose of 2-NDFL

There are many ways to use a certificate in form 2-NDFL. Its purpose is quite large in accounting and tax accounting. Since 2010, this certificate has been included in the calculation of sick leave payments.

As you know, the average salary for calculating sick leave payments is calculated based on the employee’s salary for the last 2 years. Information about his salary is taken by the accountant from the 2-NDFL certificate.

As already mentioned, the certificate reflects the employee’s taxable income. After studying the information from the certificate, social protection workers can draw a conclusion whether the family is low-income.

This is done by a simple calculation - the employee’s total taxable income for the month is divided by the number of his dependents.

Video: 2-NDFL - certificate or average salary. What's the difference?

If the amount received is less than the subsistence level in the region, then social security pays such an employee an additional benefit.

The amount of social unemployment benefits depends on the information specified in the certificate from the previous place of work. Such a certificate is required at the employment center when an unemployed person registers to look for work.

When an applicant is looking for a new job, it is better for him to take a 2-NDFL certificate with him when leaving his previous job.

New employers often require this certificate. This is done so that the new employer can assign a decent salary to the new employee. The purpose of a certificate of income when assigning alimony is great.

It does not matter in what form alimony is awarded - as a percentage of earnings or as a fixed amount. Information from the certificate will help the court determine the required amount of alimony and make the right decision.

Certificates are presented to the court when assigning alimony, both for children and for parents and other needy relatives.

The most common purpose of this certificate is when applying for a loan. Banks require the provision of such a certificate, both in a unified form and in .

It's no secret that many workers receive two salaries - official and in an envelope. The salary that is received in the envelope is not reflected in any way on the 2-NDFL certificate. And often it is not enough to get a large amount of money in the bank.

Therefore, banks require you to fill out a certificate in their form, in which you indicate information about your unofficial salary. This information is not transmitted to tax authorities. They are needed only by the bank.

If the taxpayer has the right to a deduction, then information about him must be reflected in the certificate. For example, a taxpayer can receive a property deduction both at his place of work and at the tax office.

To prove to the tax authorities that he is or is not receiving a deduction, he must present to the tax authorities a certificate that either indicates information about the deduction or not.

Information from the certificate in form 2-NDFL plays a huge role when adopting a child. Based on this data, the court makes a decision whether the future parents will be able to financially support the child or not.

Having received additional income, an individual must independently submit a declaration to the tax office in Form 3-NDFL. This declaration also reflects information about wages.

Therefore, it must be accompanied by a certificate and another document that confirms an additional source of income.

Is it an official document?

Certificate 2-NDFL is an official document that has legal force in many government agencies.

Such as:

• employment center;
• social protection authorities;
• tax office.

Certificate 2-NDFL for maternity leave

In some cases, a woman going on maternity leave must be issued a certificate in form 2-NDFL. This is done when she is going to quit after the end of maternity leave and she needs to receive benefits through the social security authorities.

In addition, according to data from the certificate for the last 2 years, the accountant calculates payments for maternity sick leave.

It is worth recalling that sick leave benefits for a woman leaving maternity leave are paid in the amount of 100% of average earnings, regardless of length of service at a particular enterprise.

If the length of service of a woman who is going on maternity leave is not enough to calculate sick leave payments, she must bring a certificate in form 2-NDFL from her former employer. This is necessary for the correct calculation of cash payments.

If according to the bank form

When applying for loans for large amounts, banks request from potential borrowers income certificates in the bank's form. This is an alternative document that the bank needs to see the full picture of the employee’s salary.

The bank requires such a certificate if not all of the salary is paid to the borrower officially - that is, not all of it is subject to income tax.

Each bank has its own form of this certificate; it is developed in accordance with the bank’s requirements for potential borrowers. In most cases, the bank asks you to fill out a sample in free form.

The main thing is that the certificate bears the employer’s stamp. And also the signature of the manager and chief accountant. If the latter has the right to sign, then only his signature can be on the certificate.

The bank certificate also indicates the amount of the taxpayer’s unofficial income.

Is there such a certificate for a foreign citizen?

If a foreign citizen works at an enterprise and an official salary is paid to him, then the employer is also obliged to withhold income tax from him.

And since there is income tax, then a certificate in form 2-NDFL exists. At the request of the employee or the tax service, the employer is obliged to issue it.

The difference between 2-NDFL and 3-NDFL

The difference between these two documents is as follows:

The 2-NDFL certificate is issued by the employer, and the declaration in form 3-NDFL is filled out and submitted by the taxpayer himself if he has received additional income. For example, a taxpayer sold an apartment for 4.5 million rubles, which was owned for less than 3 years.

Since he has additional income, he must submit a declaration to the tax office in form 3-NDFL. He will also have to attach a 2-NDFL certificate from his place of work to this declaration.

Also, 3-NDFL is submitted when the taxpayer issues a tax deduction. This declaration with the 2-NDFL certificate attached to it is proof that the citizen applying for a tax deduction is an income tax payer.

Individual entrepreneurs also submit 3-NDFL as a form of income tax reporting for themselves.

From all of the above, we can conclude that the 2-NDFL certificate is a component of the personal income tax return in form 3-NDFL.

Certificate 2-NDFL is an important document that confirms that its holder has income and, therefore, is an income tax payer.

Many government agencies require such a certificate; without it it is impossible to obtain a mortgage or car loan.

Every working citizen has the right to receive such a certificate from the employer’s accounting department, even if he is a citizen of another state.

Personal income tax is levied on all employed citizens whose wages exceed the non-taxable minimum. If the need arises, Russian citizens can request from their employers a certificate, Form 2-NDFL, which will indicate their earnings for a certain period of time. Order...

If the income is not official, the employee cannot receive a 2-NDFL certificate at all. ContentsWhat you need to know? What are the consequences of falsifying a 2-NDFL certificate? Judicial practice (decisions and cases) Either the data in it does not correspond to his actual income - in this case, many try to forge this document. What do you need to know? Inquiries...

Of course, income tax is also withheld from allowances. ContentsWhat you need to know Methods of obtaining a certificate How to obtain a certificate 2 personal income tax for a military personnel via the Internet? But how can a military personnel obtain a certificate of income and taxes paid? What you need to know First, you need to figure out who the military personnel are and...