Data on the income of individuals are filled in according to the form N 2-NDFL "Certificate of income of an individual for the year 200_". The certificate is provided by an enterprise, organization or institution (tax agent) for each individual who received income from him, and is filled out separately for each tax rate. But when filling out the certificate, difficulties arise with the design of transitional vacation pay.
- - income statement;
- - the actual date of receipt of vacation pay by the employee.
In the certificate for the N 2-NDFL form, write the vacation pay by the date of their actual receipt. To determine this date, follow the provisions of article 223 of the Tax Code.
Do not forget that during the vacation, the employee is released from the performance of labor duties, therefore, vacation pay does not apply to wage income. Consider the date of actual receipt of vacation pay when money is handed over to an employee or the day it is transferred to his bank account. That is, if the employee received the money on June 15, then the date of the actual receipt of vacation pay is June 15.
In the certificate, show the amount of vacation pay in the month in which they were paid to the employee. Also do in cases where the vacation takes two months. For example, the entire amount of vacation pay that was paid in December 2010, even if the vacation ends in January 2011, reflect in the certificate for 2010.
Write down all amounts in the document in rubles and kopecks through a decimal point, with the exception of tax amounts. Calculate tax amounts and reflect in rubles (without specifying kopecks). Discard the tax amounts less than 50 kopecks, and round up the amounts over 50 kopecks or more to the full ruble.
In the certificate, fill in all the indicators, unless otherwise indicated by the recommendations for filling out Form 2 of personal income tax. For information on the income of an individual for whom the tax agent recalculated income tax for previous tax periods due to the clarification of his tax liabilities, fill out in the form of a new Certificate.
Withhold tax from the amount of vacation pay when paying money to the taxpayer, including the transfer of income to his bank account. Sign the completed certificate in the "Tax agent (signature)" field. Pay attention that your signature is not covered with a seal. Put the seal in a special place ("MP") in the lower left corner of the document. In the "Tax agent (position)" field, indicate your position, in the "Tax agent (full name)" field, your surname and initials.