When submitting information about the income of individuals to the tax authorities, it is necessary to take into account a number of important innovations. The most important of them is the new form of certificate 2-NDFL 2018, the form and sample for filling which already raises many questions. Let's look at the controversial issues.
By law, all employers are required to keep records of the income received by employees in each tax period and the deductions provided to them. Such information about income for each employee is documented in a certificate in form 2-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation). We will tell you below which Form 2-NDFL you need to submit in 2018 and how to fill it out.
New form 2-NDFL from 2018
In 2018, a new form (form) 2-NDFL is in effect. The Federal Tax Service updated it by order dated January 17, 2018 No. MMV-7-11/19@. Tax officials have introduced amendments to reporting for 2017. But it became unclear at what point to apply them.
New form 2-NDFL from 2018 - entry into force. The reporting form comes into force two months after publication (Clause 5, Article 5 of the Tax Code). The new form 2-NDFL came into force on February 10, 2018. But many companies have already reported for 2017 on old forms. Do I need to redo reports using new forms? We contacted the Federal Tax Service for clarification.
There is no need to re-submit 2-NDFL just because the forms have been changed. For 2017, it is equally acceptable to submit reports using both updated and old forms, the Tax Service clarified.
That is, you can submit 2-NDFL for 2017 both on the old and on the new form, approved by order dated October 30, 2015 No. MMV-7-11/485 (Appendix 1). Form for KND (tax documentation classifier) - 1151078.
Amendments to the form affect sections 1, 2 and 4. Section 4 contains technical amendments. You can download the new form from the links below.
New form 2-NDFL 2018: example of filling out the form
Below you can view and download any of the samples for filling out the 2-NDFL certificate for 2017, depending on which form you use - old or new.
2-NDFL 2018: changes
New codes in 2-NDFL 2018 . Organizations are required to fill out 2-NDFL certificates 2018 according to the new rules, since the deduction and income codes have changed. The list of codes was supplemented by the Federal Tax Service by order dated October 24, 2017 No. ММВ-7-11/820@.
The list of 2-NDFL codes has been supplemented with five new codes. Among them are 2013 and 2014, when paying to dismissed employees, put:
- 2013 - compensation for vacation not taken;
- 2014 - severance pay; average earnings for the period of employment; compensation to managers, their deputies and chief accountants in excess of three times the amount of earnings or six times in the regions of the Far North (clause 3 of Article 217 of the Tax Code).
Previously, there was no code for such payments. In these cases, tax officials advised entering code 4800 “Other income” (letter of the Federal Tax Service dated September 19, 2016 No. BS-4-11/17537). But this did not allow inspectors to separate income from each other. Now the certificates show that the company paid.
Another new code is 2301. Enter it into the certificate if you have paid a penalty or fine to an individual. This applies to cases where the company voluntarily did not fulfill the client’s request and he went to court (Articles 13, 17 of the Law of 02/07/1992 No. 2300–1).
There is a new code for deductions - 619. Use it for transactions on your investment account.
Information about the company in 2-NDFL 2018 . If the company did not have time to submit 2-NDFL before the reorganization, then the legal successor will do it for it. The rule has been in effect since January 1, 2018 (clause 5 of Article 230 of the Tax Code). Therefore, the certificate form has been updated.
The service added two new fields to section 1: “Form of reorganization (liquidation)” and “TIN/KPP of the reorganized organization.” These fields can only be filled in by legal successors of reorganized companies. Other tax agents leave them blank.
In 2018, the 2-NDFL certificate form changed (download the form and sample in the article). The updated certificate contained data that tax inspectors needed for additional control. And in order to fill out the document, additional codes for income and personal income tax deductions were prescribed.
How to fill out 2-NDFL in 2018
The Federal Tax Service of Russia approved a new form 2-NDFL (order dated January 17, 2018 No. ММВ-7-11/19@). The updated form must be used starting with reporting for 2017.
Changes in the 2-NDFL certificate are as follows:
- new columns on the title page for reorganized companies;
- absence of a column for the employee’s place of residence address and country of residence code;
- lack of indication of investment deductions in section 4.
Instructions for filling out 2-NDFL from 2018
The basic rules for filling out 2-personal income tax in 2018 are given in the table.
How to fill out 2-NDFL in 2018
|
Indicators |
What is indicated in the 2-NDFL certificate |
|
Income that is fully taxed (salary, vacation pay, bonuses, etc.) |
Indicate in section 3 of the certificate in full. Income must be designated by codes from Appendix 1 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387. If there is no separate code for any income, code 4800 is used. |
|
Partially taxable income |
Include gifts, prizes and financial assistance in full in section 3 of the certificate as income. And the non-taxable part is used as deductions. The deduction codes are found in Appendix 2 to Order No. ММВ-7-11/387. Daily allowance and severance pay are indicated only in the excess portion as income. |
|
Income that is not taxed (for example, maternity and child benefits) |
They are not indicated in any way in the certificate on form 2-NDFL |
|
Standard, social and property deductions |
Indicated in section 4 |
|
Total amount of income, tax base, calculated, withheld, transferred, over-withheld and non-withheld tax |
Indicated in section 5 |
If an employee had no income for the entire year or received only non-taxable income, then Form 2-NDFL in 2018 does not need to be drawn up for him. After all, the company did not withhold tax all year and, accordingly, is not a tax agent in relation to such an employee.
2-NDFL - mandatory reporting
Certificate 2-NDFL - mandatory annual reporting for all companies and entrepreneurs that are tax agents. The form of the 2-NDFL income certificate was approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. 2-NDFL includes personal data about the employee, all his income during the year and all deductions provided to him. So the 2-NDFL certificate reflects detailed information about all types of income and deductions of employees for the year.
Certificate 2-NDFL for tax authorities
In the 2-NDFL annual report, the company includes all employees who had taxable income. The deadline for submitting income reports for 2017 is no later than April 1, 2018 (Clause 2 of Article 230 of the Tax Code of the Russian Federation).
In addition, if the company was supposed to withhold personal income tax from any employees, but was unable to, then a certificate with attribute 2 must be submitted for such employees. Its submission deadline for 2017 is no later than March 1, 2018.
Certificate 2-NDFL for an employee in 2018
An employee may also need a 2-NDFL certificate in 2018. The company is obliged, upon the employee’s application, to issue him this certificate at any time during the year (clause 3 of article 230 of the Tax Code of the Russian Federation).
Starting with the submission of information on the income of individuals for 2018, 2-NDFL certificates will need to be drawn up in a new form.
The draft corresponding order of the Federal Tax Service was published on the federal portal of draft regulatory legal acts.
Why do they change?
The fact is that since the approval of the procedure for submitting form 2-NDFL in its current edition, changes have been made to the Tax Code, which must be taken into account when approving the new procedure.Thus, in particular, Federal Law No. 113-FZ dated May 2, 2015 introduced amendments to exclude the possibility of submitting Form 2-NDFL in electronic form on electronic media.
Federal Law No. 335-FZ dated November 27, 2017 (as amended on December 28, 2017) introduced changes regarding the possibility of legal successors of a tax agent submitting information about the income of individuals.
In addition, it is necessary to bring the name of the 2-NDFL form into compliance with the provisions of paragraph 2 of Article 230 of the Tax Code.Now the Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485@ has approved:
- Form 2-NDFL (Appendix No. 1);
- electronic format (Appendix No. 3).
Both of these orders will be declared invalid. Instead, an order will be issued that approves:
- Form 2-NDFL (Appendix No. 1);
- the procedure for filling it out (Appendix No. 2);
- electronic format (Appendix No. 3);
- the procedure for submitting a certificate to the tax authorities (Appendix No. 4);
- certificate form for issuance to individuals (Appendix No. 5).
Name
The name of the certificate itself will change. Now 2-NDFL is called “Certificate of income of an individual.”The new 2-NDFL will be called “Certificate of income of an individual and amounts of personal income tax».
2-NDFL for employees
According to the draft, Appendix No. 1 to the new order of the Federal Tax Service includes a certificate of form 2-NDFL “Certificate of the income of an individual and the amount of personal income tax.”In addition, the order in Appendix No. 5 approves the “Certificate of the income of an individual and the amount of personal income tax,” which is issued by tax agents to individuals upon their applications in accordance with paragraph 3 of Article 230 of the Tax Code.
Please note that both of these forms (Appendices No. 1 and 5 to the order) have not yet been posted.
Income
Currently, information on income accrued and actually received by an individual in cash and in kind, as well as in the form of financial benefits, by month of the tax period, as well as the corresponding deductions, are reflected in section 3 of the 2-NDFL certificate.In the new form, this data is displayed in separate application to the certificate “Deciphering information on income and corresponding deductions by month of the tax period.”
General filling requirements
The new Procedure for filling out 2-NDFL indicates the inadmissibility of corrections using a proofreader.Double-sided printing of a certificate on paper and fastening of certificate sheets, which leads to damage to the paper, are not allowed.
When filling out the Certificate, black, purple or blue ink is used.
Filling the Help with negative numerical values is not allowed.
Social and property deductions
Now in the 2-NDFL certificate there are separate lines for indicating the notification data for receiving social and property deductions.The new certificate will need to indicate the notification type code:
“1” - if the taxpayer has been issued a Notice confirming the right to a property tax deduction;
“2” - if the taxpayer has been issued a Notice confirming the right to a social tax deduction;
“3” - if the tax agent has been issued a Notice confirming the right to reduce tax on fixed advance payments.
Submission procedure
The new Procedure for submitting certificates to the tax authority specifies that the successor organization submits Information and updated Information for the reorganized organization to the tax authority at the place of its registration.Currently, the Procedure for submitting information on the TKS provides that one file can contain no more than 3,000 certificates. The new Order does not mention this restriction.
The procedure for submitting Information on electronic media (disks and flash drives) is not included in the new order, since the Tax Code does not provide for this.
Please note that the current Procedure contains a section on submitting certificates on electronic media, which has long lost its relevance. At the end of 2017, the Federal Tax Service posted a draft Order that abolished this section. In addition, the project included other changes in the procedure for submitting certificates. However, the project remained a project and was not implemented.
Now the Federal Tax Service intends to cancel its Order No. ММВ-7-3/576@ dated September 16, 2011, approving the Procedure for submitting 2-NDFL, approving this Procedure as a separate annex to the future Order. That is, instead of the currently existing two Orders on the topic of drawing up and submitting 2-NDFL, there will be one general one. Select category 1. Business law (237) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (27) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash registers (14) 2. Entrepreneurship and taxes (415) 2.1. General tax issues (27) 2.10. Tax on professional income (9) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (36) 2.4.1. VAT (17) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (86) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (104) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9. 4. Legal disputes (4)Which approved the new 2-NDFL certificate.
The document was registered with the Ministry of Justice on October 22, 2018 and will be used in 2019 when submitting certificates for the current year, 2018.
What was approved
- Form 2-NDFL (Appendix No. 1);
- the procedure for filling it out (Appendix No. 2);
- electronic format (Appendix No. 3);
- the procedure for submitting a certificate and notification to the tax authorities about the impossibility of withholding tax (Appendix No. 4);
- certificate form for issuance to individuals (Appendix No. 5).
2-NDFL for the Federal Tax Service
Certificate 2-NDFL is now called “Certificate of Income and tax amounts an individual."
Let us remind you that now it is called “Certificate of income of an individual”.
A new certificate may have 4 characteristics:
- number 1 - in the general case;
- number 2 - if it is impossible to withhold tax;
- number 3 - in the general case, if it is submitted by the legal successor of the tax agent,
- number 4 - if it is impossible to withhold tax, if it is submitted by the legal successor of the tax agent
Now 2-NDFL is not a single piece of paper. The new help has an appendix.
The application is called “Information on income and corresponding deductions by month of the tax period.”
What is currently reflected in section 3 of the certificate will have to be reflected in a separate application next year.
Now in the 2-NDFL certificate there are separate lines for indicating the notification data for receiving social and property deductions.
The new certificate will need to indicate the notification type code:
- “1” - if the taxpayer has been issued a Notice confirming the right to a property tax deduction;
- “2” - if the taxpayer has been issued a Notice confirming the right to a social tax deduction;
- “3” - if the tax agent has been issued a Notice confirming the right to reduce tax on fixed advance payments.
The appendix to the certificate contains a breakdown of information about an individual’s income by month of the tax period and the corresponding deductions for each tax rate.
At the same time, standard, social and property tax deductions are not reflected in the annex to the certificate.
For the relevant types of income for which appropriate deductions are provided, or which are not subject to taxation in full, the corresponding deduction code is indicated.
Help for employees
“Certificate of income and tax amounts of an individual” will be issued by tax agents to individuals upon their applications in accordance with paragraph 3 of Article 230 of the Tax Code.
This certificate is a lightweight version of the new 2-NDFL. It reflects all the necessary information more compactly, without applications.
