The execution of this document will be required in cases where there is a need to sign an employment agreement between a company, organization on the one hand and an individual on the other.
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There are general rules and procedures for entering information. If we are talking about an employee who does not have Russian citizenship, the algorithm for filling out the form has certain specifics, which it is advisable to consider in more detail.
Rules of law
A sample 2-NDFL certificate for a foreigner who has arrived in Russia and plans to carry out labor activities on its territory is regulated by the current Order of the Federal Tax Service of October 30, 2015.
The document reflects information about both the employee and the employer. As part of regulations and legislation, all migrants working in enterprises in the country must have a special permitting patent.
The procedure for calculating income, deductions, bonuses and deductions, information about which is also indicated in the certificate, is approved by the Tax Code of the Russian Federation - in particular.
What is it for?
This certificate is needed both by executive government bodies and by the employee himself.
In the first case, this is replenishment of the information base about income taxation withheld from a worker for a specific period of time.
The need of an individual is much higher; you cannot do without a document if necessary:
- confirm your credit solvency;
- to receive an annual tax deduction;
- to participate in trials, filing claims, arbitration disputes and proceedings;
- when changing jobs;
- when applying for a residence permit and receiving a Russian passport by a foreigner as a resident.
What income should I include?
There is no clear answer to this question. In each case there may be different categories of income and deductions.
You need to fill out only those of the indicated items that relate to the financial turnover of this employee.
It can be:
- official salary;
- additional income - from authorship, innovation, publications;
- any activities subject to payment;
- financial deposits indicating the currency equivalent;
- stock earnings;
- insurance charges;
- buyouts;
- rental income;
- profit from the sale of goods or products;
- maternity, pension, vacation and sick leave accruals.
From all of the above, the compiler selects what is relevant to him and gives the corresponding information.
Registration of a 2-NDFL certificate for a foreign citizen in 2019
Since 2019, the form has undergone changes in the lines regarding citizenship. Thus, in the second section of the document there is space to indicate the TIN of the country from which the employee came.
The list of legal statuses of persons remitting taxes has also increased, and new items have appeared:
- workers qualified as migrants who left their homeland on a voluntary basis, while being compatriots;
- persons considered refugees;
- employees of other states carrying out labor activities within the framework of a patent.
Procedure for compilation
This certificate must be prepared by all managers who have employees.
Submitted in paper or electronic form, if there are more than 10 staff positions - only in electronic form.
All information is drawn from the tax register for personal income tax accounting. Financial indicators are reflected in ruble equivalent. Pennies are rounded up.
Section 1
Reflects all data about the tax agent. The manager indicates the Last Name, First Name, Patronymic (without abbreviations), similar to how it is written in the passport, personal tax number, OKATO, work and mobile phone.
If there are no contacts, this line is not filled in.
Section 2
All information relating to an individual is recorded here.
In the column where you should write the TIN number, this means registration with the tax service of the Russian Federation. If it is not there, the term remains empty - no notes are made.
Personal passport data is written in Latin block letters, as indicated in the employee’s identity document.
The “status” field is formatted according to the table.
Information about the date of birth is filled in with Arabic numerals. In the citizenship column, a code consisting of several numbers is written. The full list of codes is regulated by the unified world classifier of countries.
Lines about place of residence, subject of the federation, and other information that is not related to persons arriving from abroad should be left blank.
Section 3
To correctly fill out this section, you need to use the table of accepted codes for income and expense items.
The main requirement is to do everything as correctly as possible.
For example, citizen Petrov had a bonus for good work. Such payments are assigned the code “2000” (similar to the salary code). If the basis for the bonus is a holiday event, then this is a different code, “4800,” since such an incentive is classified in tax accounting documents as other income. There are no separate codes for them.
At the top of the section, the value of the base tax rate is mandatory - in this case, it is 30%.
Section 4
Contains information about all tax deductions that have occurred for a foreign employee.
The basis is a specific reporting period. The principle of filling is the same system of codes as in the previous section (taken from the classifier).
The “notification” column reflects the data of the corresponding paper that the employee received from the migration service, legally establishing his right to provide an annual tax deduction for medical, social or property purposes.
Section 5
For a foreigner, this section is completed in the standard manner.
If the indicator is greater than the amount of the declared personal income tax, then in the two subsequent lines for taxes withheld and paid to the state budget, you need to enter zeros.
The term “tax base” refers to the amount remaining after deductions for all accrued income. Moreover, for a foreign citizen, the amount of advance charges must be separately indicated on the patent.
Sample filling
Sample of filling out 2 – personal income tax for a foreign citizen can be viewed at the link.
Previously, a separate form had to be filled out for each employee, but now everything can be completed in one certificate.
Let us consider the main nuances and specifics of submitting information depending on the legal circumstances.
Peculiarities
How to fill out the form taking into account the legal status of a stateless person? Depending on the basis on which a person lives and works in Russia, the specifics of paperwork depend.
On patent
The only distinctive feature when filling out certificate 2-personal income tax for persons without a Russian passport who have a work patent is the indication of the category “6” taxpayer status code.
All other fields are filled in in the general order.
With RVP
If a company employs a person who has a temporary residence permit, code 15 should be indicated in the “document code” column confirming the employee’s identity. It reflects the resident’s residence status.
The serial number of a permit for temporary stay on the territory of the Russian Federation is not written in full - only its digital abbreviation is indicated. There is no need to write alphabetic characters.
With residence permit
According to Articles 3 and 10 of the Federal Law, a residence permit is a status confirming the legal right of a person to stay within the territorial borders of the country, as well as to enter and leave the Russian Federation at his own discretion.
However, this document cannot serve as confirmation of the identity of a person who does not have Russian citizenship.
How to correctly fill out the personal data of a citizen of Ukraine who has a Ukrainian passport, who works for us (under an employment contract) and has a patent?
"Document codes". Please indicate the series and number of your passport without the “No” sign.
Document code – 10 “Passport of a foreign citizen”.
In the “Citizenship (country code)” field, enter the code of the country of permanent residence of the employee. For example, the code of Ukraine is 804. Please indicate your last name, first name and patronymic in full, without abbreviations, as in your passport. Writing in Latin letters is only allowed for foreigners. Do not fill out your middle name unless it is in your passport.
In the “Taxpayer Status” field, enter 6 – for foreign employees who work on the basis of a patent.
In the “Residence address in the Russian Federation” field, indicate the full address of the employee’s permanent residence. For foreign employees, indicate the addresses at which they are registered in their places of residence or stay. When filling out the “Subject Code” field, use the reference book to the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485.
Sergei Razgulin, Actual State Advisor of the Russian Federation, 3rd class
How to draw up a certificate in form 2-NDFL
Section 2
In section 2, provide the employee’s personal information.
In the “TIN in the Russian Federation” field, enter the employee’s TIN. Look at it in the certificate of registration of an individual. Such a document can be asked for when applying for a job, although the employee is not required to present it.
In the “TIN in the country of residence” field, indicate (if such information is available) the TIN or its equivalent in the country of citizenship of the foreign employee.
Please indicate your last name, first name and patronymic in full, without abbreviations, as in your passport. Writing in Latin letters is only allowed for foreigners. Do not fill out your middle name unless it is in your passport.
In the “Taxpayer Status” field, please indicate:*
– 1 – for tax residents;
– 2 – for non-residents (including for citizens of the EAEU member states: the Republic of Belarus, Kazakhstan, Armenia and Kyrgyzstan);
– 3 – for non-residents – highly qualified specialists;
– 4 – for employees who are participants in the state program for the voluntary resettlement of compatriots living abroad;
– 5 – for foreign employees who have refugee status or have received temporary asylum in Russia;
– 6 – for foreign employees who work on the basis of a patent.
The tax status of foreigners is determined according to the general rules as of the end of the year. The country of citizenship does not matter in this case (letter of the Federal Tax Service of Russia dated March 16, 2016 No. BS-3-11/1099).*
In the “Citizenship (country code)” field, enter the code of the country of permanent residence of the employee. For example, the code for Russia is 643, for Ukraine – 804.* When filling out a certificate for a non-resident, use the All-Russian Classifier of Countries of the World, approved by Decree of the State Standard of Russia of December 14, 2001 No. 529-st. If there is no citizenship, in the “Country Code” field, indicate the code of the country that issued the identity document.
When filling out the field “Identity document code”, use the reference book “Document codes”, which is Appendix 1 to the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. Please indicate the series and number of your passport without the “No” sign.*
In the “Residence address in the Russian Federation” field, indicate the full address of the employee’s permanent residence. Take it from your passport or other document confirming such an address. For foreign employees, indicate the addresses at which they are registered in their places of residence or stay. When filling out the “Subject Code” field, use the reference book “Codes of subjects of the Russian Federation and other territories”, which is Appendix 2 to the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485.*
If any element of the address is missing, for example a district, then do not fill out the field provided for this element.
For non-residents and foreign citizens, it is possible not to indicate the address of residence in Russia. In this case, you must fill in the “Country of Residence Code” and “Address” fields. This is stated in the letter of the Federal Tax Service of Russia dated April 6, 2016 No. BS-4-11/5909.*
If there are foreign employees who work under a patent, fill out the field “Notification confirming the right to reduce tax on fixed advance payments.” Indicate the details of the notification received and the code of the Federal Tax Service that issued this document. And in the line “Amount of fixed advance payments”, indicate the amount from the notification.
If you do not have a notice confirming your right to reduce the tax on fixed advance payments, you do not need to fill out the “Notice confirming your right to reduce the tax on fixed advance payments” field. Then in the “Amount of fixed advance payments” field, enter 0.*
Situation: how to fill out section 5 of the 2-NDFL certificate for a foreign employee working under a patent
Fill out Section 5 of the 2-NDFL certificate in the general manner. Indicate the amount of fixed advances on the patent by which you are reducing the tax in the line of the same name. If its value exceeds the amount of calculated personal income tax, then enter zeros in the lines “Amount of tax withheld” and “Amount of tax transferred.”
An example of how to fill out a 2-NDFL certificate for a foreign employee working under a patent
Citizen of Moldova A.S. Kondratyev paid for a patent to conduct labor activities in Moscow in the period from January 1 to December 31, 2016. The amount of the fixed advance payment for personal income tax was 48,000 rubles. (4000 rub. ? 12 months).
On January 15, 2016, Kondratyev got a job under an employment contract at Alpha LLC. His salary is 30,000 rubles. For the time actually worked in January, Kondratiev was accrued 22,000 rubles. Kondratiev does not have the right to standard tax deductions.
On the day of employment, Kondratiev wrote an application to reduce personal income tax by the amount of fixed payments paid and presented a receipt confirming payment of the tax. On the same day, Alpha sent an application to the tax office to issue a notice confirming the right to a tax reduction. On January 20 we received a notification.
Starting in January, Alpha’s accountant reduces personal income tax from Kondratiev’s salary by the amount of fixed advance payments.
The total amount of personal income tax on Kondratiev’s income for the year was 45,760 rubles. The amount of advance payments exceeds this amount, but is not accepted for offset or refund (Clause 7, Article 227.1 of the Tax Code of the Russian Federation). Therefore, when calculating the personal income tax to be withheld, the Alpha accountant reduced the tax amount by only 45,760 rubles. Rights to return or offset the difference RUB 2,240. (48,000 rubles - 45,760 rubles) Kondratiev does not have.
Monthly calculations of the tax base and the amount of personal income tax to be withheld are in the table.
| Month | Income | Personal income tax accrued from monthly salary | Personal income tax accrued from wages on an accrual basis | Personal income tax to be withheld (taking into account the fixed payment paid) |
| January | 22,000 rub. | 2860 rub. (RUB 22,000 ? 13%) | 2860 rub. | 0 rub. (RUB 2,860 – RUB 48,000) |
| February | 30,000 rub. | 6760 rub. (2860 rub. + 3900 rub.) | 0 rub. (RUB 6,760 – RUB 48,000 – RUB 2,860) | |
| March | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 10,660 (6760 rub. + 3900 rub.) | 0 rub. (RUB 10,660 – RUB 48,000 – RUB 6,760) |
| April | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 14,560 (RUB 10,660 + RUB 3,900) | 0 rub. (RUB 14,560 – RUB 48,000 – RUB 10,660) |
| May | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 18,460 (RUB 14,560 + RUB 3,900) | 0 rub. (RUB 18,460 – RUB 48,000 – RUB 14,560) |
| June | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 22,360 (RUB 18,460 + RUB 3,900) | 0 rub. (RUB 22,360 – RUB 48,000 – RUB 18,460) |
| July | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 26,260 (RUB 22,360 + RUB 3,900) | 0 rub. (RUB 26,260 – RUB 48,000 – RUB 22,360) |
| August | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 30,160 (RUB 26,260 + RUB 3,900) | 0 rub. (RUB 30,160 – RUB 48,000 – RUB 26,260) |
| September | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 34,060 (RUB 30,160 + RUB 3,900) | 0 rub. (RUB 34,060 – RUB 48,000 – RUB 30,160) |
| October | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 37,960 (RUB 34,060 + RUB 3,900) | 0 rub. (RUB 37,960 – RUB 48,000 – RUB 34,060) |
| November | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 41,860 (RUB 37,960 + RUB 3,900) | 0 rub. (RUB 41,860 – RUB 48,000 – RUB 37,960) |
| December | 30,000 rub. | 3900 rub. (RUB 30,000 ? 13%) | RUB 45,760 (RUB 41,860 + RUB 3,900) | 0 rub. (RUB 45,760 – RUB 48,000 – RUB 41,860) |
| Total for the year | RUB 352,000 | RUB 45,760 | X | 0 rub. (RUB 45,760 – RUB 48,000) |
The accountant filled out Form 2-NDFL according to Kondratiev according to the general rules.
In section 2 of Kondratyev’s income certificate for 2016, the accountant indicated:
- taxpayer status – 6;
- citizenship (country code) – 498.
In section 5, the accountant reflected the following data:
- on the line “Total amount of income” - 352,000 rubles;
- on the line “Tax base” - 352,00 rubles;
- on the line “Calculated tax amount” – 45,760 rubles;
- on the line “Amount of fixed advance payments” – 45,760 rubles;
- on the line “Amount of tax withheld” – 0 rub.;
- on the line “Tax amount transferred” – 0 rub.
On January 25, 2017, the accountant submitted to the inspectorate a certificate of Kondratiev’s income for 2016.
Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ “On approval of the form of information on the income of an individual, the procedure for filling it out and the format for its presentation in electronic form”
Appendix 1. Directory "Codes of types of documents proving the identity of the taxpayer" 3
| Code | Title of the document |
| 21 | Passport of a citizen of the Russian Federation |
| 03 | Birth certificate |
| 07 | Military ID |
| 08 | Temporary certificate issued in lieu of a military ID |
| 10* | Foreign citizen's passport |
| 11 | Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on its merits |
| 12 | Residence permit in the Russian Federation |
| 13 | Refugee ID |
| 14 | Temporary identity card of a citizen of the Russian Federation |
| 15 | Temporary residence permit in the Russian Federation |
| 19 | Certificate of temporary asylum on the territory of the Russian Federation |
| 23 | Birth certificate issued by an authorized body of a foreign state |
| 24 | Identity card of a military personnel of the Russian Federation |
| 91 | Other documents |
Vladislav Volkov answers:
Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions of the Federal Tax Service of Russia
“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated for insurance premiums. Inspectors will begin to apply this control ratio starting with reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendations.”
The form of the certificate is approved by Order of the Federal Tax Service of the Russian Federation N ММВ-7-11/485@ dated October 30, 2015. The document is prepared by tax agents regarding income, deductions and deductions for employees, including foreign ones. Migrant workers employed at Russian enterprises are required to obtain and pay for a special patent, which is a permit to operate. The calculation procedure is established by stat. 227.1 NK.
At the same time, employers must reduce the amount accrued on fixed advance payments paid by foreign employees for the current year. The working rate on migrants' income was approved at 13%. Filling out the certificate is possible provided that the enterprise receives a notification from the Federal Tax Service, giving the right to reduce tax charges.
What data is required to be indicated in 2-NDFL for a foreigner?
When drawing up a document, it is necessary to focus on the general procedure for entering data. It is necessary to reflect information about income and tax amounts. Additionally, it must contain the following information:
- Employer details, including name and contacts.
- Taxpayer details, including full name, passport details, address.
- The amount of income for the calendar year with a mandatory breakdown by month.
- Applicable standard, property, investment, social deductions indicating their codes.
- The total amount of income and accrued tax.
A separate form of certificate for migrants has not been developed. The usual 2-NDFL form is used, but some lines are filled out taking into account the foreign status of the employee:
- Field “TIN in the Russian Federation” - data is entered provided that the foreigner is registered with the Federal Tax Service of Russia and has provided a copy of the TIN to the employer (Order No. 129 of October 21, 2010, clause 1 of the Appendix). If the information is not reflected, this is not considered a violation.
- The field “TIN in the country of citizenship” is filled in if information is available.
- Field Full name of the migrant - data is entered according to the identification document, the use of the Latin alphabet is allowed.
- The “Status” field is filled in according to the category of the foreign worker. Values from 1 to 6 can be used.
- Field “Citizenship” – fill in the value set for the migrant’s country code in the All-Russian Classifier.
- Field with code for identification document - data is filled in according to the type of registration document, for example, a foreigner’s passport (10).
- Field “Address in the Russian Federation” – fill in the full registration place of stay in the Russian Federation.
- Field with foreign country code – fill in the home country code for the foreigner.
- Field “Address” – information is entered at the migrant’s place of permanent residence; the use of the Latin alphabet is allowed.
If an employer draws up certificates for foreigners in terms of reducing the amount of accrued personal income tax for fixed advance payments, p. 5. Here the amount of advances is indicated on the corresponding line, and if the calculated tax amount is exceeded, zeros are entered on the withholding/transfer lines.
Note! Certificate 2-NDFL for a patent for hired labor activity is filled out indicating the taxpayer status code “6”. Other values do not apply in this case.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Help on f. 2-NDFL is a document that reflects the income of an individual and the amount of income tax withheld. The new form of the certificate was approved by the legislator in 2010. If information about employees and other persons who received income from a tax agent (SDA) is required to be submitted to the tax office, then the certificates are submitted once a year based on the results of the reporting period, i.e. calendar of the year.
Tax agents generate certificates separately for individuals to whom payments were made during the tax period, and additionally draw up a register of certificates. Certificates are submitted by Russian enterprises and individual entrepreneurs, persons engaged in private legal practice (notaries, lawyers), and separate divisions of foreign companies located on the territory of the Russian Federation.
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It's fast and FOR FREE!
An individual who receives income from a tax agent can be a citizen - resident or non-resident of the Russian Federation, individual entrepreneur. Individuals are taxpayers from whose income personal income tax is withheld.
In some cases, citizens who have received income independently calculate and pay income taxes. In other cases, a certificate from the employer may be required by an employee to be presented, for example, to a bank to obtain a loan, to a court, when considering a child support case, to start a new job, or to another authority.
The document is issued to the employee upon request and after completing the application. If a citizen has the right to a tax deduction, he is obliged to independently submit a certificate and application to the tax office. The employer is also obliged to issue a document to an employee who is resigning.
You can receive the document from the employer’s accounting department within 3 days. If the employee is a foreign citizen, his rights are no different from citizens of the Russian Federation. The income certificate is issued on the same form for issue to the citizen and when submitting information about him to the tax office. But in the form developed by the legislator, there are special fields where specific information regarding citizenship and other information is entered.
What is their status
Foreign citizens have the right to work on the basis of an employment contract or civil law, patent in the territory of the Russian Federation and receive income. We are talking about non-residents of the Russian Federation who are citizens of states that are members of the EAEU. Based on the Treaty on the EAEU and its Art. 73 we can conclude that a foreign citizen, on the same basis as a Russian citizen, is obliged to pay personal income tax to the Russian budget, calculated at a rate of 13%.
In accordance with the Procedure for filling out an income certificate for taxpayers who are residents of the Russian Federation, the number “1” is indicated, which does not apply only to citizens working on the basis of a patent. Non-residents should be marked with status codes "2-5".
Based on the Tax Code, Art. 207 a foreign worker, a citizen of a member state of the EAEU, can be recognized as a tax resident for the reporting period. In this case, the code “1” is entered in the certificate. If a foreign worker cannot be recognized as a tax resident, and he does not fall under status codes “3–5”, then code “2” is assigned to him.
Provisions by law
Separately, the legislator is considering the issue of foreign workers who acquire a patent to carry out labor activities in the territory of the Russian Federation. In this case, they are required to independently calculate and transfer the advance payment for personal income tax when purchasing a patent. After a foreigner finds a job, his employer will withhold and transfer from his income the amount of tax at a rate of 13%, as specified in Art. 224, paragraph 3.
The amount of the advance payment that the foreigner previously paid must be taken into account by the tax agent if we are talking about one reporting period. Thus, the calculated tax can be reduced by the amount of the advance payment.
If the amount of the fixed advance payment that the foreigner previously made is greater than the personal income tax calculated by the employer, then it cannot be returned or credited to the foreign employee. This is stated in Art. 226, paragraph 2 and art. 227.1 clause 7 of the Tax Code, in art. 13.3 Federal Law No. 115 (07/25/02).
To reduce personal income tax, the employer must take into account the amount of advance payments not by month, but as a whole for the calendar year, which is the tax period when the patent was considered valid. Overpayment of tax is not returned to the foreigner, and in case of underpayment, personal income tax is withheld and transferred.
Required elements
When filling out a certificate, it is important for an accountant to know how an individual’s income is displayed, what parameters are important for the tax office, and how deductions should be indicated.
How to reflect income
If during the calendar year the tax agent paid an individual income that is taxed at different rates, then you will have to fill out all the paragraphs of section 3 in the 2-NDFL certificate, otherwise only some:
- Section 3 displays income taxed at a rate of 13%. This includes information about income that was accrued and actually paid to an individual in kind or in cash, as well as in the form of other material benefits.
- Section 5 displays the total amounts of income accrued and paid, as well as calculated tax withheld and paid to the budget at the rate indicated in section 3.
- The legislator indicates that starting from 2019, the amounts of dividends paid must be indicated in section 3 due to the fact that they are taxed at a rate of 13%, and in section 5, among the general ones. Although the tax base for dividends should be determined separately. Tax deductions cannot be applied to dividends.
Nuances of deductions
In 2019, as before, the tax deductions that the legislator talks about in Art. 218–221, can be used for personal income tax:
| Professional deduction | The legislator indicates the right of a citizen to receive a professional deduction in Art. 221. An enterprise can provide a deduction for income to an individual if he was:
The amount of professional deductions is displayed in section 3. Only a tax resident of the Russian Federation has the right to receive a professional deduction, and it can be used to reduce income that is taxed at a rate of 13%. |
| Income that is not taxed | Specified in Art. 217. They are not required to be indicated in the certificate. But there are incomes from which personal income tax is required to be withheld only from a certain amount; the legislator speaks about them in paragraph 28 of the same article of the Tax Code. These include, for example, financial assistance. All income that is not subject to tax cannot be taken into account for deductions. |
| Standard deduction | Entitled to any employee, Art. says this. 218. This includes deductions for:
|
| Social deduction |
|
| Property deduction | In Art. 220 states that the right to a property deduction arises when:
|
The employer is allowed to provide a deduction only in the first case and subject to the conclusion of an employment contract with the employee and not another, i.e. such a deduction is also due to a foreign worker. This means that the amount of deduction, for example, when purchasing real estate in the Russian Federation, can be indicated in 2-NDFL for a foreign worker.
Refund
To receive compensation, the tax agent submits to the Tax Service at the place of registration:
- application from a foreign worker;
- a document confirming advance payment of personal income tax of a fixed amount;
- notification that was received from the Tax Service earlier about the legality of reducing personal income tax.
The tax agent receives a notification for each foreigner separately after submitting an application and only once. It is valid during a certain tax period, as specified in Art. 227.1, paragraph 6.
This procedure for reimbursement of previously paid personal income tax amounts cannot be used by foreign workers who are citizens of visa countries and highly qualified specialists. A foreigner also has the right to go through the personal income tax return procedure independently.
To do this, he needs to contact the Tax Service and submit:
- application of the established form;
- a copy of the Taxpayer Identification Number (TIN), work record book, passport, employment contract;
- a certificate stating that he is registered with the migration authorities;
- patent for carrying out labor activities;
- time sheet and certificate according to f. 2-NDFL, which the employer will issue to him;
- declaration by .
Details of filling out 2-NDFL for a foreign worker
When filling out the form, you must take into account the following recommendations:
- indicators of amounts, with the exception of personal income tax, must be indicated in rubles. and kop., in the absence of the latter, zeros are indicated - “00”;
- The personal income tax amount must be indicated only as an integer in rubles. and without kop., if the calculation results in a non-integer number, then it must be rounded to the nearest integer;
- all fields and columns must be filled in, entering the necessary indicators; dashes are allowed unless the data is missing;
- in section 3 you should not indicate tax deductions (property, standard and social);
- responsible persons on behalf of the tax agent endorse the certificate with their signatures;
- The company's seal on the certificate must be placed so that it does not overlap signatures or other records.
Central content requirements
When filling out a certificate for a foreign worker, you must be guided by the general rules developed by the legislator. The main information is data on income broken down monthly and the amount of tax; the rest are considered secondary, but no less important. Example of filling out f. 2-NDFL can be found on the Internet.
If tax calculation is carried out in the usual manner, the value “1” is entered in the “Attribute” column; when it is required to indicate that personal income tax was not withheld in whole or in part, then “2”. For the “Adjustment number” it is necessary to indicate “00” when issuing a certificate for the first time; in subsequent times this value will increase by one. If a cancellation certificate is drawn up, its serial number is “99”.
Filling out sections:
| First section | This includes information about the tax agent: details, contacts, data of the responsible persons who prepared the document, and the name of the company itself or the full name of the entrepreneur. |
| Second section | You should provide the necessary information about the individual for whom the certificate is being issued:
|
| Third section | Indicates income that is taxed at a rate of 13%. Codes are indicated here in the form of 4-digit numbers that correspond to the income received. They are determined by a special classifier. |
| Fourth section | Designed to indicate deductions. Here, in addition to the required deductions, information is entered about the permits that were received from the Tax Service and confirm the right to them. |
| Fifth section | The totals for income and personal income tax are displayed here. Required to indicate:
|
To fill out the form, you can use the template offered by many services to help accountants.
What is important to indicate
Sections 3 and 4, where income by type and deductions are entered, should be filled out using codes. By order of the National Assembly dated November 22, 2016, new codes were introduced that should be used when submitting a report on f. 2-NDFL for 2019, or generating a certificate for the employee.
In the tables below you can see how it is determined:
- income code (CD);
- amount of income including tax (SD including personal income tax);
- deduction code (KB);
- deduction amount (DC).
Income taxed at 13 percent
Salary:
Payments under civil law agreements:
Remuneration paid to management (director, board of directors):
Monthly production bonuses paid along with salary:
Quarterly and annual production bonuses:
Non-production bonuses and others paid out of profits:
Sick leave:
Vacation pay:
Salary in kind:
Income in kind, when an employer pays for an employee for goods, services, work, property rights, etc.:
Full or partial payment in the interests of the employee for goods, services, work:
Filling out a 2-NDFL certificate in relation to a foreign worker is practically no different from filling out a certificate in relation to a Russian employee, but has some features.
Field “TIN in the Russian Federation”
This field must be filled out if the foreign worker is registered for tax purposes in the Russian Federation (clause 1 of the Appendix to the Order of the Ministry of Finance of the Russian Federation dated October 21, 2010 N 129n). True, even if a foreigner has a Russian TIN, but you do not indicate it in the 2-NDFL certificate, nothing bad will happen (see, for example, Letter of the Federal Tax Service dated 09/06/2017 N BS-4-11/17753@).
Field “TIN in the country of citizenship”
If you have information about the TIN (its equivalent) assigned to a foreign worker in his country of citizenship, fill out this field of the 2-NDFL certificate.
Fields “Last name”, “First name”, “Patronymic”
In these fields you must indicate the full name of the migrant worker in accordance with his identity document. In this case, it is allowed to fill these fields in Latin letters.
If a foreign worker does not have a middle name, then the corresponding field is not filled in.
Field “Taxpayer Status”
In this field of the 2-NDFL certificate (approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@), a special code is entered for a foreign citizen, the meaning of which depends on who exactly the foreign worker is recognized for the purpose of paying personal income tax:
Field “Citizenship (country code)”
Here, indicate the numeric code of the country of which your foreign worker is a citizen, in accordance with the All-Russian Classifier of Countries of the World (Resolution of the State Standard of Russia dated December 14, 2001 N 529-st). For example, if your employee is a citizen of the Republic of Belarus, then in the “Citizenship (country code)” field, enter the code “112”.
Field “Identity document code”
As a rule, the code “10” is entered in this field - “Passport of a foreign citizen.” You will find all codes and their meanings in Appendix No. 1 to the Procedure, approved. By order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@.
Field “Residence address in the Russian Federation”
This field indicates the full address at which the foreign worker is registered in the Russian Federation at his place of residence or place of stay.
Field "Country code of residence"
Here you need to indicate the code of the country of permanent residence of the foreign worker in accordance with the All-Russian Classifier of Countries of the World.
Address field
In this field, enter the address of your migrant worker in the country of permanent residence. The address is indicated in any form and letters of the Latin alphabet are allowed.
If you fill out a 2-NDFL certificate for an employee working in the Russian Federation on the basis of a patent
If the tax inspectorate has confirmed the right to reduce the agent’s personal income tax by the amount of fixed advances, then in certificate 2-NDFL the amount of such advances is reflected in section 2 “Total amounts of income and tax based on the results of the tax period” in the line “Amount of fixed advance payments.”
Also, the 2-NDFL certificate must reflect the number and date of the notification confirming the right to a reduction, and the code of the Federal Tax Service that issued this notification. And don't forget to put the notification code - "3".