2-PIT is one of the reporting forms for employers in 2020 on the amount of income paid to employees, taxes paid on them and tax deductions applied. The deadlines, the form and the rules for filling out the report are regulated by the Order of the Federal Tax Service dated 02.10.2018 No. MMV-7-11 / 566 @. Changes in the appearance and procedure for filling out documents are not expected in the near future.
Report Form
In 2020, to fill out 2-NDFL according to the results of the past year will be on one of two forms:
- When submitting tax documents - 2-NDFL;
- To provide the employee at the request of the latter - "Certificate of income and tax amounts of the individual." It is issued within 3 days or on the day of dismissal.
Form 2-NDFL intended for the Federal Tax Service is filled in by the employer for each employee. It includes a main sheet with three sections and an appendix. The main sheet contains data on:
- the company / individual entrepreneur as a tax agent who makes deductions;
- the employee for whom the certificate is submitted;
- values of income and taxes for the reporting year;
- tax deductions: standard, property, social.
The appendix prescribes a monthly breakdown of paid income and deductions provided for them with an indication of the approved codes.
We offer download 2-NDFL form for reporting to the Federal Tax Service in 2020.
The 2-NDFL certificate form for employees in 2020 is a kind of lightweight version of the previous form indicating the most important information. It does not indicate the document number, attribute, codes and dates of issue of deduction notifications.
We offer download 2-NDFL help form for employees in Excel format.
Terms and methods of delivery
Reporting on 2-NDFL is sent to the department of the Federal Tax Service at the address of the company, its subsidiary or the place of residence of the individual entrepreneur or recording his activities (when working at UTII or PSN). The deadlines are determined by the fact that the tax was paid or not:
- Until April 1, 2020 - for all individuals who have paid income and withheld personal income tax (Article 230 of the Tax Code of the Russian Federation).
- Until March 1, 2020 - for individuals who were paid income but were not withheld from it (Article 226 of the Tax Code of the Russian Federation). At the same time, the obligation to notify the regulatory authorities remains. On March 1, 2020 falls on Sunday, so the deadline for delivery is shifted to Monday, March 2.
Important! Violation of the deadlines for submission or failure to provide a certificate threatens with a fine of the organization (SP) 200 rubles. for each instance. In case of errors (incorrect TIN, passport data, income and taxes), the penalty is increased to 300-500 rubles. for an official.
The submission form will depend on the number of employees for whom reporting is provided:
- Up to 25 people - filing at the discretion of the taxpayer in the form of a paper or electronic document. To send paper reports, you can use the mail service with a description of the investments or deliver them to the inspection yourself.
- Over 25 people - filing exclusively in electronic form via telecommunication channels. Serving data on flash drives, CD-ROMs or other electronic media is not allowed.
Filling Rules
The provisions for filling out the 2-NDFL certificate are spelled out in Appendix No. 2 of the Order of the Federal Tax Service dated 10/02/2018 No. MMV-7-11 / 566 @. Data is entered with a ballpoint pen in black, blue or violet ink. In the absence of data, dashes or zeros are inserted (instead of numerical values).In this case, the following are not allowed:
- two-sided printing of the report;
- correction of data using the corrector;
- methods of bonding sheets, leading to their damage (gluing, stitching, stapling);
- negative numbers.
Errors discovered can be corrected by submitting a corrective report indicating in the corresponding field the sequence number of the correction (01, 02, etc.), the value will be 00 in the primary document. If necessary, add updated 2-NDFL certificate, the number of which must correspond to the first form submitted. You can cancel a previously submitted report by submitting a canceling certificate, where only the heading and Section 1 are filled in, the code 99 is indicated in the field “Adjustment number”.
Important! The barcode on the form is necessary for the automated processing of certificates from tax authorities, therefore, for the correct reading of information, it cannot be deleted or damaged.
Filling order
On each page of the forms, the TIN of the organization / individual entrepreneur, checkpoint (parent organization or unit), page numbering in the format 001, 002, etc. are required. Further, it is recommended to fill out the 2-NDFL report according to the following principle:
- A common part. It is necessary to indicate the reporting year (in 2020 it will be 2019), a unique document number (with the exception of corrective and nullifying options) and an adjustment code, a four-digit inspection code and a sign. The value of the latter when submitted by the tax agent will be 1 or 2 (withholding and paying tax or lack of such an opportunity, respectively). For similar cases, but when documents are submitted by the assignee, the codes will be equal to 3 or 4, respectively.
The general part should also indicate the name of the organization (for IP - full name), OKTMO code, city code and phone number.
- Section 1. Contains the data of the citizen-recipient of income: TIN (in the absence of data, you can submit a report without indicating it), name (Latin letters are allowed for foreigners), taxpayer status code. Their list is indicated in paragraph 3.5 of Appendix No. 2 to the Order of the Federal Tax Service: for residents of the Russian Federation - “1”, for non-residents - “2”, etc.
It also contains information about the date of birth, country code of citizenship (for Russia “643”), and an identification document with its details. For the passport, the code value will be 21, military ticket - 07, foreigner's passport - 10, residence permit - 12.
- Application. This part indicates the month numbers in chronological order, the types of income encrypted with codes (for salaries - 2000, for bonuses - 2002, for holidays - 2012, for unused holidays - 2013) and deductions. The last column prescribes the amount in rubles of the income received and the deductions provided (the latter cannot be more than the first).
- Section 3. Reflects information on the deductions provided, indicating the corresponding codes, amounts in rubles and details of tax notifications for which they were provided.
- Section 2. Information is filled out on the basis of calculations from Section 3 and the Appendix. It shows the personal income tax rate, total income, tax base (income reduced by the amount of deductions), the value of tax withheld and paid. Amounts of taxes are calculated by multiplying the tax base by the rate.
On a note! A complete list of codes required to fill out 2-NDFL in 2020 presented in the Order of the Federal Tax Service of Russia dated 10.09.2015 N MMB-7-11 / 387 @ (as amended on 10.24.2017).
Download sample of completed form 2-NDFL
The authenticity of the completed document is certified by the signature of the head (SP) or other responsible person. In the latter case, the name and details of the power of attorney should be indicated. Before passing, it is important to check all the details and relevance of the personal information of employees in order to avoid filing corrective certificates and possible fines from tax authorities.
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