All companies and individual entrepreneurs, which carry out their functions, having employees in the staff, are obliged to transfer contributions to off-budget funds and perform the duties of a tax agent for income tax.

In addition to income that is subject to income tax, Russian law provides for categories of income that are exempt from paying this tax. These include, in particular, various benefits, with the exception of hospital benefits, as well as compensation payments.

Thus, the following types of income are not subject to taxation:

• Payments to the employee in connection with the dismissal (with the exception of compensation for unused vacation);
• Payments related to travel expenses.

However, for some categories of travel expenses, restrictions are set on the ability to be taken into account in full. Thus, per diems for an employee in the amount of 700 rubles when traveling around the country and 2,500 rubles when traveling abroad are exempted from this tax.

Depending on the status of the taxpayer's income, tax rates of 13%, 35% for residents of our country, and 13%, 15% and 30% for non-residents are set for non-residents.

The 13% rate is used:

• for all categories of income from the performance of labor functions, including vacation pay paid by the employer;
• for the income of businessmen who are required to transfer to personal income tax budget instead of paying income tax;
• when receiving income from the sale of certain categories of property;
• upon receipt of income from participation in other organizations (dividends).

The rate of 35% is used in the following cases:

• Winnings in excess of 4000 rubles;
• Upon receipt of economic benefits in the form of savings on interest;
• For income in the amount of interest on deposits.

Provision procedure

All companies or individual entrepreneurs with employees are required to submit an annual report to the tax control authorities in the form of 2-NDFL. This report allows the tax authorities to check how responsibly the companies play the role of tax agents for personal income tax.

In the event that the number of employees of the company is not more than ten people, at the legislative level it is allowed to submit a report to the inspection in paper format. If there are more than 10 employees, it is possible to transfer 2-NDFL to the tax control authorities only in electronic form.

Despite the fact that a report should be submitted to the inspection once a year, if necessary, this certificate must be issued to an employee of the company upon request.

In the process of carrying out by the company the types of activities for which it was created, situations often arise when, according to the results of the period, not a profit was received, but a loss and no payments were made to employees at that time. Often, a crisis in a company forces employers to send employees on unpaid leave, of course, no payments are provided for them during this period. In addition to the difficult economic situation in the organization, the lack of income may be due to the start of activity, when, after registration, the company has not yet managed to reach the breakeven level.

In these cases, accountants have a question, is it necessary to generate a zero certificate of 2-NDFL? According to the tax authorities, in the absence of income, the company is not a tax agent for taxpayers and, therefore, there is no need to submit a certificate in the form 2-NDFL.

Thus, the legislation does not provide for the need for companies to submit zero certificates of 2-NDFL. Nevertheless, many accountants still form this report at the end of the year even in the absence of income and submit it to the inspection along with an explanatory note on the reason for the lack of payments in favor of employees.

Of course, a company that does not actually operate and does not pay wages to employees for a long period of time becomes the object of close attention of tax authorities. And if such a situation arose, then the possibility of unscheduled cameral and on-site inspections. First of all, the fiscal control authorities will require documents confirming the receipt of a loss in the course of their activities. So the tax authorities are trying to determine how real the prospects of bankruptcy are for the company.

Filling instructions

In order to correctly draw up a 2-NDFL certificate, you should use the information from tax registers for accounting for income tax. Indicators of income received by taxpayers, as well as the amount of tax deductions, are reflected in the certificate in rubles and kopecks. While the tax amounts must be indicated in full rubles according to the rules of mathematical rounding.

Help 2-NDFL consists of five sections in which information is disclosed:

• About the organization that withholds and transfers the calculated amounts of tax to the budget, that is, about the tax agent;
• About the recipient of income;
• On the types of income subject to different income tax rates;
• On the amount of deductions to which an individual has a legal right;
• About total amounts income and tax.

The form must be completed as follows:

1. In the first section it is necessary to indicate the year for which the report is being generated and its serial number, as well as the code of the tax control authority responsible for checking this report.
2. In the "Attribute" field, you should report whether personal income tax was withheld (set 1) or it was impossible for any reason (set 2).
3. Next, we enter information about the organization: the name in accordance with the registration documents, its TIN. In cases where a businessman is a tax agent, his passport details are indicated.
4. In the second section of this certificate, it is necessary to disclose information about the individual who receives income in the organization. The TIN of the taxpayer, his status is indicated. If the employee is not a tax resident in the "Status" field, you must enter the number 2, if we are talking about a resident, we put the number 1.
5. Also in this section, you should reflect information about the citizenship of the employee, indicating the country code, and the full details of the identity document.
6. Third section is designed to provide tax authorities with information on all employee income broken down by rates. All receipts of income are reflected for each month separately.
7. Fourth section is designed to reflect information on tax deductions to which the taxpayer is entitled. In the event that an employee has the right to receive a property tax deduction, and he has received a notification from the tax authorities confirming this right, it is necessary to reflect information about this notification and the tax office that issued it in the 2-NDFL report.
8. Fifth section reference 2-NDFL is designed to reflect all information about income, tax deductions and the amount of personal income tax transferred to the budget.

IMPORTANT: The completed 2-NDFL certificate must be signed by the head of the organization - the tax agent and certified with a seal.

In accordance with the requirements of tax legislation, if the company does not have the functions of a tax agent (employees are not paid wage, the activity is not actually carried out) the company does not need to generate and submit a report in the form of 2-NDFL to the tax control authorities.

Companies entrusted by the state with the duty to perform the functions of a tax agent should certainly take a responsible approach to the issues of settlements with the budget. It is necessary to track every change in tax legislation and implement these innovations in practical life in a timely manner.

A responsibility

The tax agent’s inability to withhold the calculated tax may arise in a situation where the status has changed tax resident and the resident became a non-resident. As a result, the tax rate by personal income tax. Also, situations often arise when an employee receives part of the income in kind or there is a material benefit in favor of the employee.

About all cases of payment of income to employees without withholding the corresponding amounts income tax must notify the tax authorities. In addition to the tax control authorities, it is also necessary to inform the employee himself.

Failure to provide information about the inability to withhold tax from the employee's income threatens the company with a fine of 200 to 500 rubles. In the event that this violation is discovered by the tax authorities on their own during the audit, the company will also have to pay penalties for this tax.

All these situations in practice complicate the life of an accountant, thereby reducing the time for submitting a reporting certificate to the inspection.

How to fill out a certificate 2-NDFL with zero income? Some companies and individual entrepreneurs are afraid to show the inspector income tax returns with zero figures. How justified is this?

No money

The task of the accountant is to fill out and submit reports in a timely manner, taking into account all changes made to the legislation. Since amendments to the Tax Code are regularly published, it is important for an accountant to respond promptly to their adoption.

If the organization (IE) was recently registered or for some reason did not conduct business, the accountant may have a question: is it necessary to show zero income in 2-personal income tax tax authorities.

Zero reporting can be obtained if during the year employees were not paid wages or there is not a single employee in the organization's staff. Also, reaching zero reporting is possible if all the employees of the company, due to economic circumstances, were sent on vacation without pay for a long period.

Tax object

To prepare reports in the form of 2-NDFL, it is necessary to correctly calculate the tax. And for this, first of all, it is necessary to correctly determine the object of taxation for income tax.

The law recognizes as an object the income that was received by an individual taxpayer. For residents of the Russian Federation, the object is any enrichment. For non-residents - only the one received from sources in Russia. In general, taxes should be paid only on those incomes that are objects of taxation. Cm. " ".

What income to tax

The Tax Code defines a list of income that are subject to taxation. These include:

• remuneration for work performed or services rendered;
• interest and dividends received by an individual;
• income from the rental of property;
• proceeds from the sale of property.

Read also What are assets in terms of IFRS and rights to them

The list of income can be supplemented, as it is open.

The following income is not subject to income tax:

• financial assistance, the amount of which does not exceed 4000 rubles per year;
• financial assistance paid at the birth of a child, if its amount does not exceed 50,000 rubles;
• benefits for pregnancy and childbirth;
• gifts worth no more than 4,000 rubles a year;
• compensation to workers for work in dangerous and harmful conditions;
• reimbursement of interest for using a loan for employees who have issued a loan for the purchase or construction of housing.

It should be understood that income can only be an economic benefit that can be estimated. For example, if an employee is compensated for travel expenses on a business trip, this amount cannot be attributed to income.

Whether to fill in blank certificates

Organizations that are tax agents for personal income tax are required to annually submit certificates in the form 2-NDFL to the inspection. They reflect the amount of accrued, as well as income actually received by people. The certificates indicate information about the amounts of tax: calculated, withheld and given to the treasury. Thus, the 2-NDFL certificate contains information on the calculation of tax for individuals.

If an organization has not transferred income to a person, it is not a tax agent. This means that there is no need to transfer information and submit zero certificates. In addition, there is no need to hand over an empty 2-personal income tax with sign 2. As a result, 2-NDFL with zero income may not be filled. See also "

The question often arises: is it necessary to submit 2-personal income tax if the salary was not accrued in 2016? In what cases can a company not submit 2-NDFL certificates? Recall the deadlines for the delivery of 2-personal income tax and the form of certificates.

Do I need to hand over 2-NDFL to the company if the salary was not accrued in 2016?

So, if employees received salaries and other income, then you are required to hand over 2-personal income tax. But what if the company did not accrue and did not pay income for 2016? Do I need to submit 2-personal income tax?

If during 2016 the organization did not accrue and pay income to employees, then it was not a tax agent in this period, and, accordingly, it had no obligation to calculate, withhold and transfer personal income tax. It means that hand over 2-personal income tax, if the salary was not accrued in 2016, NO NEED.

Important! To avoid unnecessary questions, it is worth sending a free-form letter to the inspectorate stating that your organization did not accrue and pay wages for the tax period. A 6-personal income tax declaration must be submitted in any case. Attach this letter to her.

The accountant must remember that if the company pays employees income that is not subject to personal income tax (for example, benefits for pregnancy and childbirth, child care, burial, financial assistance up to 4,000 rubles), in this case, certificates 2-personal income tax do not need to be submitted.

If your company works with an individual entrepreneur and pays him for goods or services, then withhold personal income tax from him and submit 2-NLFL certificates no need.

It is also possible that a company acquires some property from an individual, not an employee of the company, you are not required to withhold personal income tax from him, respectively, and to hand over 2-personal income tax in this case too should not.

If your organization has more than 25 people, then you need to report only through electronic communication channels.

How will the tax authorities check your 2-NDFL certificate? The inspection will compare the data from 2-NDFL with the annual form 6-NDFL, automatically find any inconsistencies and require explanations. If the company's explanations do not suit the inspectors, this will be a reason to include the company as a candidate for an in-depth review. Prepare reports together with the advice of experts from the Russian Tax Courier magazine. So you will avoid unnecessary attention from the inspection. today and get additional bonuses,

For the exact deadlines for submitting a certificate, see the article "Deadline for 2-NDFL for 2016".

What reports do tax agents submit for personal income tax for 2016?

ALL organizations that pay income to employees during the year are required to provide a 6-NDFL declaration, as well as 2-NDFL certificates. The declaration includes information about all incomes of employees for the tax period and information about personal income tax on these incomes. 2-NDFL certificates are filled out for each employee separately, i.e. monthly income is entered in the certificate, all deductions are indicated, the tax base and information on accrued and withheld personal income tax specifically for each employee.

What is the deadline for submitting 2-NDFL certificates for 2016?

The deadline for submitting 2-NDFL certificates depends on whether the accrued tax is withheld or not. If personal income tax is withheld, put sign 1 in such a certificate. If you could not keep personal income tax, then put sign 2.

Attention! In the annulment and clarifying certificates, put the sign that was in the primary.

What is the penalty for late submission of 2-personal income tax?

Since 2016, inspectors have the right to fine those firms that have indicated erroneous and inaccurate information in 2-NDFL certificates regarding income or the amount of tax. For each certificate, a fine of 500 rubles.

For late submission of certificates, a fine of 200 rubles for each.

Remember that you can always file a clarification if you find an error before the inspectors. Then the penalty can be avoided.

Often, accountants are faced with the following question: “If the company / organization did not have payroll (ZP), is it necessary to prepare a 2-NDFL certificate for submission?”. The experts in this article were able to answer this question, as well as clarify other situations when it is not necessary to submit a personal income tax report in 2017.

12.10.2016

Deadlines for the submission of the certificate 2-NDFL in 2017.

In the new year, all firms / organizations that are tax agents during the reporting period should prepare for the delivery of a 2-NDFL certificate.

By the way, a tax agent with respect to income tax is a person who is entrusted with the obligation to calculate / withhold / transfer personal income tax by the legislation of the Russian Federation.

This suggests that if a company / organization made salary payments to employees, then it is obliged to report for a part of the tax withheld from this income, that is, to prepare a 2-NDFL certificate.

Is a certificate 2-NDFL surrendered if wages were not accrued?

It is known that if during the reporting period there were no accruals/payments for wages in a company/organization, this means that this company/organization is not a tax agent. In this case, the delivery of a 2-NDFL certificate is not required.

For this reason, the answer to the question “If the company / organization did not have accruals for RFP, is it necessary to prepare a 2-NDFL certificate for submission?” looks like this: "No need!".

However, in order to ensure that in the process of holding a cameral tax audit the tax inspectors had no questions directly, accountants are advised to protect themselves. How to do it right, experts said. It is necessary to send a letter to the Federal Tax Service Inspectorate, in which it should be indicated that during the reporting period the company / organization did not accrue salary. This letter must be certified by the signature and seal of the head of the relevant organization / firm. It is sent either by Russian post, or by electronic sending of reports. For the safety and guaranteed delivery of the letter to the addressee, you can issue it in two copies and independently take it to the office of the IFTS office, pick up the second copy, which has a tax mark.

A sample letter for the IFTS stating that during the reporting period no wage payments were made can be found below:

In what other situations do firms / organizations do not submit 2-NDFL certificates in 2017?

The cases in which you do not need to submit 2-personal income tax are listed below:

1. When paying employees a salary that is not subject to personal income tax.

Such income includes benefits due to pregnancy / childbirth, benefits for caring for a small child, material assistance related to burial, gifts with a total value of up to 4000 rubles. etc.

The functioning of any enterprise that employs hired personnel is associated with the payment of certain taxes and the provision of a number of reporting documents to the regulatory authorities. Such action is the responsibility of every organization, whether or not legal entity or a private entrepreneur. This rule also applies to the 2-NDFL certificate, which displays the income of the company's employees for the calendar year.

However, no organization is immune from the fact that it may be on the verge of a crisis and it will not be able to pay wages to employees, not to mention bonuses and other kinds of payments. In this case, for a whole year, employees can work without wages or be sent on vacation at their own expense. In such a situation, accountants have a question whether it is necessary to submit a report in the form of 2-NDFL.

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Some are of the opinion that filing a zero report is mandatory because it confirms that I continue to work, and therefore the tax office will not have additional questions for the company. But they are wrong for two reasons.

Firstly, the legislation does not provide for the filing of zero income tax reports. Secondly, the provision of such reports, on the contrary, will arouse interest among tax officials, since their appearance is evidence that the company will soon end its activities.

Should I submit

Tax reporting documentation will be considered null in the absence of any tax indicators. The 2-NDFL certificate will be zero if the company has not made any payments to the employee for 12 months of the calendar year, which would become the object of personal income tax. This is possible when a business ceases to function or is in a difficult economic situation.

The situation when there is no object of taxation means that the tax is not paid, and therefore there is no need to report on it. 2-NDFL with zero income cannot be submitted, since this type of documentation does not exist. This form of reporting directly concerns employees, and if there are none, then there is no reason to draw up such a document.

If we assume that employees are on the staff of the company, but they are not paid wages, that is, there is no income, the organization will also not pay tax, since no employer will do this at his own expense.

If the company does not submit 2-NDFL reports, this means that no payments were made to employees. This fact leads the tax authorities to the idea that the company is unprofitable and will soon cease to exist. To confirm this fact, the tax service may request a number of documents.

Key Features

When it's needed

In the life of a company, a situation often arises when, as a result of a certain period of work, the organization receives not a profit, but, on the contrary, a loss. As a result, employees do not receive their wages and other legal payments. In such cases, accountants wonder whether it is necessary to submit 2-personal income tax with zero income.

The Tax Service expresses the following opinion on this matter: if there is no income, then the organization does not belong to the number of tax agents for taxpayers, so there is no need to submit a 2-NDFL certificate.

At the level of legislation, it is not necessary to submit zero reports of this form. However, many accountants try to generate this report even when there are no payments to employees. The form is submitted to the tax office along with an explanatory note stating the reason that led to such a situation.

Mandatory requirements

Organizations that are tax agents must annually submit to the tax office a number of documents that reflect the level of income accrued to employees. If an organization does not transfer income, it is not a tax agent, so there is no need to submit such reports.

When an organization does not pay wages to its employees for a long time, the tax office may become interested in the activities of such a company, which will cause a desk audit. In this case, the tax authorities will require a number of documents that will confirm the fact that the enterprise is unprofitable.

The audit involves checking a variety of information, since the inspectors set the task of determining the causes of the circumstances that have arisen. If there is such a need, the organization may be offered a different development strategy, although this is not within the competence of the tax authorities.

Last changes

In 2020, a large number of changes were made to the tax legislation.

This also applies to income tax, in particular:

• two new codes of income sources have appeared, in connection with which wages and various bonus payments to employees are displayed separately;
• in addition, new codes have appeared that display information about children's deductions;
• social deductions are displayed in the report using the deduction code for holding independent evaluation employee qualifications.

In 2020, no changes are expected in the form of the report itself. This year the old form will be in effect. Relatively new is the indication of the Feature in a special field (possible values ​​1 or 2).

The nuances of the form design

The correct preparation of the certificate involves the use of data that are entered in tax registers for recording tax income. Information about the income received by the taxpayer, and tax deductions displayed in rubles and kopecks. The tax amount itself is indicated only in rubles, kopecks are rounded.

The help form includes 5 sections:

Each section is completed as follows:

First section	The year for which the report is submitted, the code of the tax authority responsible for checking this report is indicated. As for the sign, this field is set to 1 if the personal income tax was paid in full, 2 if for some reason it was not possible to withhold the tax. Next, information about the organization is entered: its full name, individual tax number and other data.
Second	It involves entering information about the individual to whom the organization pays income. The status of a person is indicated: resident, non-resident, migrant, refugee, etc. Tax number, passport details, place of residence, etc.
Third	Assumes an indication in the form of a table of all income that was received by an employee with a monthly breakdown.
Fourth	To be completed only if the employee is entitled to receive any type of deduction. In addition to the amount of the deduction, the certificate displays information about the notification document, which confirms that the person has such a right.
Fifth	It displays all information about income, tax deductions and the amount of tax that was transferred to the budget.

Sample filling 2-personal income tax with zero income

The certificate in the form 2-NDFL displays those incomes that are subject to income tax.

With this in mind, the null form could be filled out in the following cases:

• the employee received such income that is completely exempt from income tax in accordance with the provisions of Article 217 of the Russian tax code;
• the employee did not receive income at all, because he was on vacation at his own expense.

Due to the person’s lack of income, lines that contain information about the tax agent and the employee himself, that is, the first two sections of the certificate, must also be filled in the zero form, and the signature of the authorized person and the seal of the organization must also be. Other fields must not be filled in.

The certificate could look like this, however, the legislation does not provide not only for the filing of a zero declaration, but also for the filing of an explanatory note regarding the reasons for the lack of income for employees throughout the year.

Controversial situations

Deductions for children

It is not uncommon for a woman returning to work after parental leave to apply for a deduction for a child. In this case, the question arises, from what period does she have the right to a deduction, from the beginning of the year or from the moment she started working.

According to the provisions of articles 210 and 218 of the Tax Code of Russia, deductions are accrued every month tax period in the presence of income that is taxed at a rate of 13%. However, eligibility for child benefits does not depend on whether the employee earned income in certain months or when the child credit was applied for.

Given this, a woman who leaves the decree in the middle of the year is entitled to child deductions starting from the beginning of the year. Deductions will not be provided only if the income level exceeds 280 thousand rubles, as determined by article 218 of the Tax Code of Russia.

Problematic (blank) lines

Novice accountants often have the question of whether it is necessary to submit a 2-NDFL certificate if the organization does not have employees, or whether it is necessary to indicate new employees when submitting a certificate for the past year. The answer to these questions is no.

The certificate is submitted to demonstrate the level of received individual income for the previous calendar year. Therefore, there is no point in submitting this certificate with blank lines. With regard to new employees, information about them will be provided only upon submission of a report for the period when they have already begun to perform their duties at a new workplace.

There is also an opinion that if the company’s employees have zero income, the accountant must submit some document to the tax office, for example, a special application, which will provide explanations regarding the current situation, however, this is not the case.

It is not necessary to submit to the tax office not only zero reports, but also any kind of explanatory, since they will not get rid of the questions that it has the right to ask tax office in this case.

A responsibility

A withholding agent may not be able to withhold tax in a situation where the status of a tax resident has been changed to non-resident. This led to a change in the tax rate. It is not uncommon for a person to partially receive income in kind. All cases of payment of income in which the amount of income was not withheld must be brought to the attention of the tax authorities.

If such information is not provided, it threatens to impose penalties on the company in the amount of 200-500 rubles. If a violation is revealed during the next tax audit, the organization will also have to pay a tax penalty.

If the accountant made a mistake when compiling the report, this threatens with a fine of 500 rubles for each figure incorrectly entered in the certificate. Liability can be avoided if the error is detected before it is discovered by representatives of the tax service. In order to correct the situation and avoid penalties, it is necessary to provide an updated report in the form of 2-NDFL to the tax office.