2 personal income tax in 2021: deadlines, form, change

2-NDFL is one of the forms of reporting for employers in 2021 on paid employees amounts of income, paid tax and applied tax deductions. Deadlines, form and rules of filling of the report regulated by the Order of FNS from 02.10.2018 № MMV-7-11/[email protected] Changes in the appearance and manner of filling documents in the near future is not expected.

Form reports

In 2021 to fill the 2-NDFL for last year results will be on one of two forms:

  1. When applying the taxman – 2-NDFL;
  2. To provide the worker’s last statement – “income statement and the amounts of income tax”. It is issued within 3 days or the day of the dismissal.

Form 2-pit, designed for the FNS, be filled by the employer for each employee. It includes a main sheet with three sections and an Appendix. On the main sheet contains data on:

  • the company/entrepreneur as a tax agent, which makes payments;
  • the employee who served the help;
  • the values of income and taxes for the reporting year;
  • tax deductions: standard, property, social.

2 personal income tax in 2021: deadlines, form, change

In the Application prescribed monthly transcript paid income and provided them to the deductions, with indication of approved codes.

Reference form 2-personal income tax for employees in 2021 – a kind of lightweight version of the previous form with the indication of the most important information. It does not indicate the document number, the sign codes and the date of issue of notifications of deductions.

2 personal income tax in 2021: deadlines, form, change

The timing and means of delivery

Reporting on the 2-NDFL is sent to the Department on the address of the company, its subsidiaries or the place of residence of the individual entrepreneur or the accounting of its activities (at work on ENVD or PSN). Deadlines are determined by the fact that the tax was paid or not:

  1. Until April 1, 2021 – all natural persons who paid income and the withheld personal income tax (article 230 of the tax code).
  2. Until March 1, 2021 – by individuals, in which the income was paid, but the tax is not withheld him (article 226 of NK of the Russian Federation). This maintains the obligation to notify regulatory authorities. In 2021, 1 March falls on a Sunday, so the deadline shifts to Monday, March 2.

Important! A late filing or a failure to provide help is punishable by a fine organization (SP) 200 RUB. for each copy. The detection of errors (incorrect TIN, passport data, the amount of income and taxes) the amount of the penalty, the penalty is increased to 300-500 rubles for officials.

The submission form will depend on the number of employees, which is reporting:

  • Up to 25 people – submission at the discretion of the taxpayer in the form of paper or electronic document. For sending paper reports, you can use the service of postal mail with the inventory of attachments, or deliver them on their own.
  • More than 25 people serving only in electronic form via telecommunication channels. To feed data to flash drives, CD-ROMs or other electronic media is unacceptable.

2 personal income tax in 2021: deadlines, form, change

Rules for filling

  • two-sided printing of the report.
  • the correction data using the corrector;
  • ways of binding sheets, leading to their deterioration (bonding, stitching, steplirovanie);
  • negative values of numbers.

The detected errors can be corrected by submitting a corrective report with an indication in the corresponding field sequence number adjustments (01, 02, etc.) in the primary document, the value will be 00. If necessary, additions should submit a revised certificate 2-NDFL, which must comply with the first delivered form. To cancel a previously report filing canceling reference, where it is filled, only the title and Section 1 in the “Room of correction” indicates a code 99.

Important! The barcode on the form is necessary for the automated processing of inquiries with the tax authorities, therefore, to correctly read information it is impossible to remove or damage.

2 personal income tax in 2021: deadlines, form, change

The procedure for filling

Each page must contain the forms was the organization/PI, CAT (parent organization or subsidiary), page numbering format 001, 002, etc report 2-NDFL, it is recommended to fill in the following principle:

  • The common part. You need to specify a reporting year (in 2021 it will be 2020), a unique document number (with the exception of the correcting and rescinding variants) and code adjustments the four-digit code inspections and sign. The value of the latter when filing a tax agent will be 1 or 2 (subject to deduction and payment of tax or not, respectively). For similar cases, but when applying the successor codes will be equal to the values 3 or 4, respectively.

In the General part shall also indicate the name of the organization (SP – name), OKTMO code, city code and phone number.

  • Section 1. Contains data of the citizen-recipient: INN (in the absence of data it is possible to submit the report without his guidance), name (for foreigners allowed Latin literacy), the status code of the taxpayer. Their list is specified in section 3.5 of Annex No. 2 to Order FTS: for residents of Russian Federation – “1” for non – residents – “2” etc.

2 personal income tax in 2021: deadlines, form, change

Here is written the information about the date of birth, country code of nationality (for USA “643”), and identity document indicating his or her details. Passport code value will be 21, military ID – 07, of the passport of the foreigner – 10, a residence permit – 12.

  • App. In this part indicate the months in chronological order, encrypted codes types of income (salary – 2000, on awards – 2002, holiday – 2012, for unused vacation – 2013) and deductions. In the last column spells out the amount in rubles of income and given deduction (the latter cannot be more than the first).
  • Section 3. Reflects information available deductions, with the appropriate codes and amounts in rubles and details of the tax notifications for which they are provided.
  • Section 2. The information is filled in based on the calculations from Section 3 and Applications. Here you specify the rate of personal income tax, General income tax base (income, reduced by the amount of deductions), the value of the withheld and paid tax. Tax amounts are calculated by multiplying the tax base by the rate.

The accuracy of the completed document certifies the signature of the head (PI) or other responsible person. In the latter case, you must specify the name and details of attorney. Before delivery it is important to check all the details and relevance of personal data of employees to avoid the filing of corrective information and possible fines by the tax authorities.

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