Tip 1: How to make a certificate of salary
Certificate ofsalaries serves to confirm the place of work, position and salary of the employee. In the certificate ofsalaries must contain the following information: name of organization, date of issue, the registration number (each certificate has its own number, which is recorded in the special journal along with information about who and where made information), the signature of the head personnel Department head or the chief accountant. The signature of the chief accountant is required, if the certificate salaries the amount of the employee's salary is indicated. Also on thesalaries. as well as on any other document, there must be a seal of the organization that madereference .
For help onsalaries you need to contact the personnel department or the accounting department of the organization in which you work. According to Article 62 of the Labor Code of the Russian Federation, the employer mustreference aboutsalaries not later than three working days after the written application of the employee. And also a certificate ofsalaries is certified by the employer in an appropriate manner and is made free of charge.
The amount of information contained in the certificate depends on the place of its destination. Therefore, for a reference onsalaries it is necessary to specify the place of presentation: embassy, court, OVIR, pension fund, etc.salaries There are following forms:
- 2 NDFL
- in the form of a bank
- in free form
Type of information aboutsalaries depends on the requirements of the organization, where you will provide thisreference .
Wage referencecircuit board It is necessary in the cases connected with crediting, and also for granting of tax deductions in case of reorganization for work or for other reasons. Thisreference You can order in the accounting department of the organization, or the entrepreneur, depending on the place of work. This certificate is filled in form 2-NDFL.
When completing a certificate of wagescircuit board in the beginning it is necessary to fill in the general data; These include general classifiers such as the year, reference number (assigned by the tax agent), and the date at which the certificate is completed. Then follows the "sign" field, in which figures 1 are indicated (if the certificate is submitted as an annual report (paragraph 2 of Article 230 of the RF Tax Code)) or 2 (if the tax agent reports impossibility to withhold Personal Income Tax (clause 5, Article 226 of the Tax Code) RF)). After the "IFTS (code)" field is filled in, it is a four-digit code of the tax authority in which the tax agent (organization or IP) is on the tax account. The first two digits are the region code, the last two digits are the code of the tax authority.
Next, the first section of the document, which is devoted to the data on the tax agent, is completed. Firstly, the TIN tax is filled incircuit board the name of the organization and the surname, name, patronymic of the taxcircuit board lisica using the delimiter "/". Next, the graph is populated OKATO, i.e. the code of the administrative-territorial unit in whose territory the organization. The rcoad codes are in OK 019-95 (OKATO) "all-Russian classifier of objects of administrative-territorial division". Information about OKATO code can also be obtained in the tax authority at the place of registration.The next requisite is the telephone number in this column is sufficient to provide the telephone number the tax agent.
The next step is to fill in the second section, which contains the data on the physical person - the recipient of income. In this section it is necessary to indicate the surname, name, patronymic, Tax IDcircuit board citizenship and other general data.
Further filled with a third section that includes data on income of physical persons and the value of tax deductions. In the beginning of this section indicate the interest rate for which a structured note. In this case, it is necessary to mention about the certificates and interest rates. If taxcircuit board tax is taxed at 9% and 13%, then for each tax rate, a separatereference on wagescircuit board. Then the table of incomes by months and tax deductions is filled. The reference can be completed for 6 or 12 months depending on what it is for.
In the fourth section, "Standard, social and property tax deductions" are noted, these are the amounts actually granted to the taxcircuit board the taxpayer of standard tax deductions, property tax deduction, as well as social tax deduction.
The final section is the fifth section "Total amounts of income and tax based on the results of the tax period". This section specifies the general, summarized data on the income and tax deductions of an individual.