Enterprises, organizations are obliged to withhold personal income tax from the wages of employees. For each year, for an individual employee, the employer should fill out an income statement and submit it to the tax authority. If for some reason the tax for the last year was not withheld, then it is necessary to draw up a document in the current year and include the amount that was not taxed in the corresponding certificate.
It is necessary
- - payroll for the last year by employee;
- - employee documents;
- - documents of the enterprise;
- - Tax Code of the Russian Federation;
- - calculator.
Instructions
Step 1
If the employee has not requested a 2-NDFL certificate for property or social deductions over the past year, then the employer should submit information about the employee's income to the tax office. Withholding tax documentation is submitted by April 30 of the year following the reporting year. The company's accountant fills out a specially developed form by the Federal Tax Service of Russia, the form of which is an appendix to the order of this body.
Step 2
In the document, enter the code of the tax office at the place of filing the income statement, TIN, KPP (for enterprises), TIN (for individual entrepreneurs), the name of the organization in accordance with the charter, other constituent document, or personal data of an individual registered as an individual entrepreneur, if the company has an appropriate organizational and legal form.
Step 3
In the second paragraph of the certificate, indicate the personal data of the employee, from whose income personal income tax is withheld for the last year. Write the date of his birth, as well as the details of the passport and the address of the employee's registration. Enter the code of the country of which the taxpayer is a citizen.
Step 4
The third paragraph of the document is intended to indicate income for the past year. Enter the amount of salary that is accrued to the employee in accordance with the payroll for this period, by month.
Step 5
If the employee is entitled to standard deductions, indicate the amount. Each specialist is entitled to a deduction of 400 rubles until his cumulative income exceeds 40,000 rubles. Each child is entitled to a deduction of 1,000 rubles. In the fourth paragraph of the help, enter the amounts of deductions and their codes.
Step 6
Since you did not withhold personal income tax last year from the employee's income, you can do it this year. Indicate the amount of the employee's salary, which was not subject to personal income tax, but should have been. Include it in payments made this year.
Step 7
Calculate your total income for the year by adding up your salary for each month. Specify the tax base by applying the required deductions. Multiply the result by 13% and enter it in paragraphs 5.3 and 5.4 of the reference. Verify the document with the signature of the director of the company, the seal of the organization.
Step 8
For not withheld personal income tax, penalties are charged. You do not need to calculate and pay them. If errors are revealed during the audit of the tax office, then its employees will calculate them and send you a notification, according to which you should make the necessary transfers.
