You will need
  • - proof of income;
  • - the actual date of receipt of vacation pay by an employee.
Vacation in help in the form N 2-NDFL write the date of their actual receipt. To determine this date please refer to the provisions of article 223 of the Tax code.
Don't forget that during the leave, the employee is relieved of work duties, therefore, income for wage vacation pay do not apply. Date of actual receipt of vacation pay consider the issuance of money in the hands of the employee or the date of their transfer to his Bank account. That is, if the employee received the money June 15, the date of actual receipt of the vacation is on June 15.
To help show the amount of vacation pay in the month in which they were paid to the employee. Will also do in cases where vacation captures two months. For example, the entire amount of vacation pay that was paid in December 2010, even if the leave ends in January 2011, will reflect in the help for 2010.
All amounts in the document write down in rubles and cents using the decimal point, with the exception of the amount of tax. Tax amounts, calculate and reflect in rubles (without cents). The amount of tax less than 50 cents drop, and amounts greater than 50 cents and over is rounded to a whole rouble.
To help fill in all indicators, unless otherwise specified guidelines for completing the form 2 NDFL. Information on income of physical persons, for which the tax agent is recalculated income tax for previous tax periods due to the clarification of its tax liabilities, will be issued in the form of a new Reference.
The tax payment holiday hold upon payment of cash to the taxpayer, including the transfer of income to his Bank account. The completed certificate sign in the "Tax agent (signature)". Please note that your signature is not closed seal. Print, put in a special place ("M. P.") in the lower left corner of the document. In the "Tax agent (position)" enter your position in the "Tax agent (name)" your name and initials.