The employer does not issue a certificate 2 personal income tax

As a rule, the employer issues employees an income certificate in form 2-NDFL. In accordance with the Labor Code of the Russian Federation, the company must provide the document to the employee within three days from the date of application. The certificate may be needed for use in various life situations, to obtain, for example, a property deduction, a consumer loan, a mortgage, and so on. The document reflects the employee’s income, taxes withheld and transferred to the budget.

To issue a loan, the bank requires confirmation of a certain length of employment and earnings of the potential client. The paper is necessary for financiers so that they can calculate the size of the loan and the maximum amount of monthly payments. If the employee’s income is small, then he will not be able to repay the loan on time, so if the salary is paid in envelopes, then the employee is deprived of the opportunity to get a loan from the bank, including for a mortgage. In such situations, the employee turns to the employer with a request to issue him a certificate in the bank form, which will indicate the “gray salary”.

Having analyzed several forms of such certificates, we can clearly conclude that some of the required fields in the document are the amount of income minus personal income tax and data on the employee’s length of service. Most banks require the document to be certified with the company's seal. Other fields may vary. In most cases, the form provided by the credit institution does not contain information about the organization’s registration data with the regulatory authorities. This is probably why such documents are issued to employees.

What are the deadlines?

Unfortunately, the Tax Code of our country does not give exact deadlines for when an organization must issue an income certificate in Form 2-NDFL, if this is necessary for a former or current employee. But after reading the Labor Code of the Russian Federation, you can find information regarding the deadlines for issuing working documents. This Code states that a request for the issuance of any documents must be satisfied (part 1 of article 62, part 4 of article 84.1 of the Labor Code of the Russian Federation):

within 3 days (working days) from the date of application by an existing or no longer working employee;
in case of dismissal - on the last working day.

Certificates upon dismissal upon written request of the employee

An employee may need a certificate of income and deductions from them in form 2-NDFL in the following situations:

to obtain a loan, obtain a mortgage;
to fill out the 3-NDFL declaration;
when applying for a new job;
for registration of unemployment benefits, pensions;
to receive government financial assistance;
for obtaining a visa;
in other situations.

For information on the form on which 3-NDFL is formed for 2021, see here. She too has changed.

For information about documents that may be needed when filing an income tax return, read the material “What documents are needed to file a 3-NDFL declaration?”

Article 84.1 of the Labor Code approves the procedure for dismissal and lists the list of documents that the employer is obliged to issue to the employee on the last day of work.

This type includes:

Certificate of income of the employee, taking into account severance pay upon dismissal;
on insurance amounts to the Russian pension fund;
about your work experience in the company.

Declaration 2 of personal income tax refers to the type of certificates that are issued upon written request. A legal entity cannot deny this right to a former employee, since the indicators in these certificates relate only to the employee and the work, until dismissal, contains private information relating to a specific person.

When issuing a declaration upon written application, the following are taken into account:

Information is provided only free of charge;
the declaration is submitted no later than 3 days from the date of registration of the application;
Not every organization has a personnel employee who will prepare papers on the experience of physical persons. persons in this company. In this case, if the employee quits, the responsibility for issuing falls on the accountant.

Certificates from the Pension Fund contain personalized accounting information. This information is necessary for accumulating contributions at a new workplace.

To the labor inspectorate

If the employer violates Articles 62 and 84.1 of the Labor Code of the Russian Federation and denies the employee the timely issuance of 2-NDFL, the law protects the rights of the subordinate. He can take certain actions. To do this, you should first of all complain to the labor inspectorate in writing.

Violation of the law implies penalties for the employer. The labor inspector has the right to fine the organization. According to the Code of Administrative Offenses of the Russian Federation, she is threatened with the following monetary fines (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

1000 – 5,000 rub. – on officials;
from 30,000 to 50,000 rub. – to a legal entity;
1000 – 5,000 rub. - for businessmen.

Moreover, previously the law allowed for the possibility of suspending a company’s activities for up to 3 months. Now this rule no longer applies.

There is no administrative liability for violating the deadline for issuing the 2-NDFL certificate. An employer can be punished only for general failure to comply with the specified deadlines or for refusal to issue 2-NDFL.

Labor Inspectorate, relying on Art. 357 of the Labor Code of the Russian Federation, issues an order to the company, obliging it to eliminate the violation and issue the required certificate to the employee.

ADVICE
If the employer continues to ignore all requirements, contact the prosecutor's office.

What to do in case of refusal

Despite the fact that the Tax Code of the Russian Federation clearly states that the employer does not have the right to refuse to issue his employee a document confirming income, the deadlines are not specified there. That is, there is no set period during which a certificate is issued after the employee applies. But if you look at the Labor Code of the Russian Federation, then these exact deadlines are indicated there; according to them, the certificate must be ready no later than three days after the employee applies, and only working days are taken into account, excluding weekends and holidays. If your former employer does not issue you a 2-NDFL certificate, then this is also a violation of rights.

So, your employer does not give you a 2-NDFL certificate, what should you do in this case? You need to draw up a complaint and send it to the labor inspectorate, which has the authority to apply penalties against the official and the entrepreneur, and the amounts are quite high, for an accountant the amount is from 5 thousand rubles, and for an entrepreneur from 30 thousand rubles.

Please note that the labor inspectorate, guided by Article 357 of the Labor Code, obliges unscrupulous managers to fulfill their obligation to an employee or former employee.

Sample application

To the court with a claim

If an organization refuses to issue a 2-NDFL certificate and more than 3 months have passed since the application for its issuance (Article 392 of the Labor Code of the Russian Federation), the employee has the right to go to court by filing a claim. In it, he forces the employer to issue the requested document.

Reinstatement of the deadline for filing such a claim is possible if the court recognizes as valid the reasons why the employee did not apply on time.

The situation is considered difficult when a citizen:

Apply for a 2-NDFL certificate long after the final payment.
He cannot provide evidence that he demanded the issuance of this document during the period of work.

This is due to the absence of a relationship between a person and his former employer, which is subject to the norms of the Labor Code of the Russian Federation and Art. 62, which in this case is no longer valid. Consequently, it will be very difficult to fine an employer for violating labor laws. It is to resolve such a situation that a former employee can go to court, which, having sorted it out, will be able to force the company to issue a certificate.

Please note that the obligation to issue a 2-NDFL certificate also follows from paragraphs 1 and 3 of Art. 230 of the Tax Code of the Russian Federation.

Practice shows that if the employer does not hide from taxes and insurance contributions and makes all contributions in a timely manner, then there should be no problems with issuing the certificate. But if the company refuses, it means it has something to hide.

Legal grounds for refusal

According to the law, the storage period for data at the enterprise is 5 years, after which all documentation is destroyed. Accordingly, if the accountant does not provide a 2-NDFL certificate after this period, then you do not have the right to demand the document, because he is not obligated to provide the document.

So, if you cannot obtain a certificate from your place of work because the accountant refused to issue it to you, first write an application in his name for the issuance of the document in free form. Then ask to make a copy for you with the accountant's signature, which will indicate that you actually requested the document. If after three working days the certificate is not ready, then prepare a complaint to the Labor Inspectorate.

Certificate 2-NDFL through the personal account of an individual

Please note that from the end of 2021, in the personal account of an individual on the website of the Federal Tax Service of Russia, you can not only view certificates of your income in form 2-NDFL, which were submitted (!) to the tax office by your employer (past employers), but also download and save it to yourself computer in pdf or xml format. In addition, it will be signed with an enhanced qualified electronic signature of the Federal Tax Service of Russia.

In general, you no longer need to go to the accounting department at your place of work, including your previous one, to get a certificate of your income in Form 2-NDFL.

For more information about this, see “How to obtain 2-NDFL through the taxpayer’s personal account.”

If there is a delay in payment of wages

Due to the fact that in accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, accrued personal income tax cannot be withheld until the employee’s salary is paid; there are particular difficulties with entering data related to accrued but not yet paid income into the 2-NDFL certificate.

According to the tax authorities, voiced in the letter of the Federal Tax Service dated October 7, 2013 No. BS-4-11 / [email protected] , if income for the previous tax period at the time of drawing up the certificate (upon request or within a limited period - until April 1) has not yet been paid, then they, as well as the withholding of taxes from them in 2-NDFL, should not be reflected. True, according to the letter of the law, the date of actual receipt of income in the form of wages is the last day of the month for which this income was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Where can an unemployed person or a pensioner get a certificate?

An unemployed person can receive a certificate of income received in the form of unemployment benefits at the employment center. All you have to do is submit an application and then pick up the completed certificate. But this will not be Form 2-NDFL. If an individual has not worked for more than three years and is not registered with the employment center, then there is simply nowhere for him to get a certificate of income, because officially there was none.

If a non-working person had income from other sources, it is necessary to report them by indicating in the 3-NDFL declaration. In addition, you will need to calculate the tax yourself and transfer it to the budget. In this case, evidence of income received and taxes paid on it will be a copy of the tax return.

Pensioners receiving payments from non-state pension funds can request 2-NDFL from the local branch of their fund. But disabled citizens who receive state pensions will not be able to obtain such a certificate from the Pension Fund of the Russian Federation, since such pensions are not subject to personal income tax.

Example of registration of 2 personal income tax upon dismissal

The type of declaration was approved on October 30, 2015. The mandatory requirements when filling out 2nd personal income tax include completing the following fields:

Information about the employer, details. Reductions are allowed only in accordance with the statutory acts;

information about the recipient of the profit - individual. face;
profit subject to taxation;
deductions that were applied in the reporting period;
the amount of profit and personal income tax.

In the information field about the agent, you must indicate complete information about the legal entity.

In the information column about physical the person is told the following:

Last name, first name, patronymic;
citizenship and status as a taxpayer;
place of registration and place of residence;
passport details.

Profit on which personal income tax is withheld is reflected by month. At the same time, indicate the code of income and tax deductions indicating the amounts. If physical the person had the right to other deductions - social or property, this information is reflected in certificate 2 and indicates that such a right was presented.

The form must be certified by the manager or other authorized person and stamped. The certificate is considered invalid without a stamp.

In relation to the calculation of 2nd personal income tax, the registration procedure applies: corrections are not allowed, if errors are detected, a new form is issued as soon as possible.

For misrepresentation of information or delay in time, administrative sanctions are applied to the tax agent.

Example of filling out 2nd personal income tax for individuals. person dismissed on June 23.

As mentioned above, starting from the 2021 report, 2-NDFL is drawn up on a new form. Or rather, on two forms:

The first - it is now called 2-NDFL - is used for submission to the Federal Tax Service.

It has a new structure: it consists of some kind of title page, three sections and one appendix. At the very beginning of the document, information about the tax agent is provided, in section 1 - information about the individual in respect of whom the certificate is being filled out, in section 2 - information about the total amount of income, tax base and personal income tax, in section 3 - deductions provided by the agent: standard, social and property, and the appendix provides a breakdown of income and deductions by month.

The second form, which you will issue to the employee from 01/01/2019, is simply called “Certificate of income and tax amounts of an individual” (without the usual “2-NDFL”). It almost completely repeats the previous form (from the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/ [email protected] ).

Correction of data for reference

If inaccuracies are discovered (during a tax or independent audit), the tax agent must provide an updated version of the certificate to the Federal Tax Service. And do this as soon as possible so as not to become liable for distortion of information submitted to the Federal Tax Service (Article 126.1 of the Tax Code of the Russian Federation). Corrections made before the violation is discovered by the tax authority will relieve liability.

In addition, the correct version of the certificate must be given to the employee.

Non-taxable income should not be included in the certificate. If a mistake was made when preparing the original certificate, the employer should correct this violation.

If the changes are related to the recalculation of personal income tax in the direction of increasing tax liabilities, then the amended certificate does not indicate the tax overpaid by the tax agent, but not withheld from the employee, since the Federal Tax Service of Russia does not consider such an overpayment as tax.

If the previous certificate indicated the tax withheld in excess from the employee, and it was subsequently returned to the individual, then the correct amount must be indicated in the new certificate. After discovering an error in the form of excessively withheld personal income tax, the refund must be made within 3 months.

For information on how refunds are made, read the article “How to return excessively withheld personal income tax to an employee.”