Personal income tax codes table. Updating personal income tax codes: what to look for. Taxation of daily subsistence allowance on a business trip
Order of the tax service of Russia dated November 22, 2016 No. ММВ-7-11 / 633 updated tables with decoding of income and deduction codes. They are required to fill out certificates of income on the 2-NDFL form in 2017.
We will separately emphasize the moment of entry into force. The named order takes effect from December 26, 2016. And this means that the codes of income and deductions in 2-NDFL for 2016 must be affixed already taking into account all changes in the list of codes.
But the Tax Code will definitely not teach you to put down these codes, since it does not regulate such rules. In this matter, companies and individual entrepreneurs with personnel should be guided by the order of the tax service of Russia dated September 10, 2015 No. ММВ-7-11 / 387, where:
- Appendix No. 1 - contains income codes;
- Appendix No. 2 - codes for the types of deductions.
Note that for the first time since 2015, the Federal Tax Service is revising the composition of income and deduction codes. This time, the amendments were made by the order of the tax service dated November 22, 2016 No. ММВ-7-11 / 633.
The first paragraph of Article 230 of the Tax Code of the Russian Federation obliges all tax agents to indicate income and deduction codes in 2-NDFL certificates. Below is the relevant part of this form.
Now let's take a closer look at what has changed. This will help you not to put outdated code out of habit and get a comment from the Federal Tax Service Inspectorate.
Changes to income codes
Some codes have slightly changed their name. For example, positions 1532, 1533 and 1535. The essence of the redrawing of their names resulted in:
- removal of the mention of urgent transactions;
- clarified that financial instruments are of a derivative nature.
And the code 2641 now reads like this: "Material benefit received from the acquisition of derivative financial instruments."
In addition, the "military" component of the 2000 code has been expanded. To the monetary content and other taxable personal income tax payments to the military and persons equated to them, the FTS added a mention of monetary allowances, which, on the basis of clause 29 of Art. 217 of the Tax Code of the Russian Federation cannot be exempt from tax.
Changes to deduction codes
In this part, the FTS made a little more amendments.
Standard deduction codes for personal income tax from 114th to 125th are excluded. Their place was taken by lines 126 - 149. They are presented below with a transcript.
The most popular tax affecting every person who has reached working age is personal income tax, or income tax. Due to it, federal, regional and local budgets are largely formed. In order to correctly apply the existing system of collecting personal income tax, it is necessary to have an idea of what kind of income individuals have in general and which of them are included in the taxable base.
Income on which personal income tax is calculated
Personal income tax is charged on all types of income of individuals. They include:
- in the main place and part-time.
- Bonus payments.
- Payment of basic and additional vacations.
- Sick leave payment.
- Gifts and winnings.
- Honoraria received for intellectual activity.
- Insurance payments.
- Payment for work under civil law contracts.
- Proceeds from the sale of property.
- The lessor's income from the lease.
For the correct calculation of personal income tax, citizenship does not matter, it is only important whether he is a resident or not. This is determined by how many days this person spent in a year (it is the calendar year that is the tax period for personal income tax) within the borders of Russia. When staying in the country for more than 183 days, a person is considered a resident, otherwise - a non-resident. All income of a resident individual is subject to taxation in accordance with the law. A non-resident pays only on the income he has received from a Russian-based source.
The taxable base for income tax of an individual consists of all income issued to him in financial or in kind, with the exception of amounts that, in accordance with the Tax Code of the Russian Federation, are free from taxation, and various types of deductions.
What income is not subject to personal income tax
You need to understand: with regard to income tax, there are no so-called benefit recipients, that is, individuals who are completely exempt from paying it. Only certain types of income are subject to exemption:
- Maternity benefits for women.
- Insurance and funded pensions.
- Social supplements to pensions.
- All legally approved compensations related to: compensation for damage to health; with free allocation of premises for living and utilities; with the dismissal of an employee, with the exception of payment for unused vacation.
- Payment for donated blood and breast milk to persons who are donors.
- Alimony received by the taxpayer.
- Material assistance paid to employees within the limits not exceeding four thousand rubles.
- Material assistance paid to employees upon the birth or adoption of a child within the limits not exceeding 50 thousand rubles.
- Other incomes listed in the Tax Code of the Russian Federation, article 217.
Various types of deductions are deducted from the tax base when calculating personal income tax. This is a statutory amount that is not taxable. Deductions are provided to citizens with children, representatives of certain professions, veterans, persons affected by man-made disasters, and others listed in the Tax Code of the Russian Federation.
Submission of information by a tax agent to the IFTS
All organizations with hired employees become tax agents for personal income tax for them. What are their responsibilities? First, income tax must be withheld on all income paid by an employer to an individual. Secondly, the withheld amounts must be transferred to the account of the Federal Tax Service within the time frame specified by law. Thirdly, after the end of the calendar year (this is the tax period for personal income tax), the agent is obliged to provide data to the inspectorate on all withheld and transferred amounts of income tax for each employee. The employer provides a certificate for each employee in the form of 2-NDFL within the terms specified in the Tax Code of the Russian Federation.
Delayed submission or absence of a certificate entails penalties. The codes in 2-NDFL in 2016 were slightly different from the current ones.
How to fill out a 2-NDFL certificate
In 2017, the 2-NDFL form is in force, the form of which is approved in the Order of the MMV 7-11 / 485 of 10/30/15.
How to fill out 2-NDFL so that the form is checked and accepted by the tax inspector? First of all, let's pay attention to the sections that it consists of:
- Section 1. The name, address, telephone number, TIN, KPP, OKTMO code of the tax agent are indicated.
- Section 2. Fill in the taxpayer identification number, full name, status, date of birth, citizenship, passport data and taxpayer address.
- Section 3. All accrued taxable amounts are entered on a monthly basis, broken down in accordance with the income code, professional deductions are affixed.
- Section 4. The codes and amounts of social deductions, as well as property and investment deductions are filled in.
- Section 5. The income for the whole year, the taxable base is summed up, the tax payable is calculated, the withheld and transferred personal income tax is indicated.
Before filling out 2-NDFL, it is necessary to check the relevance of the address data, the details of the taxpayer's passport. If the data has changed during the past year, you need to make corrections. When an employee applies for a refund of income tax when buying a home or paid education and treatment, the Federal Tax Service Inspectorate will find a discrepancy between the data in the certificate and the documents presented. A sample of the new form 2-NDFL is presented in this material.
What is an income code and how is it determined
Income codes in the 2-NDFL certificate must be selected from Appendix No. 1 to Order No. ММВ-7-11 / 387 dated 09/10/15. In it, each type of income that an individual can receive in cash or in kind is assigned a unique four-digit code ...
It is very important for the employer to determine which code the income belongs to and indicate it correctly in the certificate. The list approved by the Ministry of Finance is constantly being amended. An example is the calculation of wages and benefits. This operation is performed by each employer. In 2015, after the approval of the new list, income was distributed as follows:
- Accrued including bonuses) - code 2000.
- Accrued vacation pay (including payment for unused leave upon dismissal) - code 2012.
In 2016, changes were made to the list of codes in 2-NDFL: bonuses were allocated from the amount of wages, and they were divided depending on the source of payments. In 2017, a separate code for compensation of the remaining vacation days upon dismissal was allocated from the amount of the payment for the employee's vacations and assigned a separate code. In the 2017 report, the income of employees as a result of calculating wages and benefits will be distributed according to income codes in 2-NDFL as follows:
- Accrued salary - code 2000.
- A bonus has been accrued for production results and other indicators, paid from the wages fund not at the expense of net profit or earmarked funds - code 2002.
- A premium was charged for the same indicators at the expense of profit and targeted funding - code 2003.
- Accrued vacation pay - code 2012.
- Accrued payment for the remaining days of leave upon dismissal - code 2013.
- Paid leaflets of temporary incapacity for work - code 2300.
When the accounting of wages, benefits and compensations is carried out in special programs, such as "1C: Enterprise", it is enough to make the appropriate additions to the program once at the time of the entry into force of the next change in the list. When calculating salaries manually, the accountant will need to carefully distribute the income of individuals. According to article 126.1 of the Tax Code of the Russian Federation, for a tax agent providing certificates containing inaccurate information, a fine of five hundred rubles for one document is threatened. If there are many employees, the amount of the penalty in the event of an incorrectly selected income code will be sensitive.
What is the 4800 income code for?
The decoding of the income code 4800 in the appendix to the order of the Ministry of Finance sounds like this - "other income". No further explanation is provided. This means that when paying or issuing in kind (prizes, gifts, uniforms) to an individual of income that is not included on the basis of the Tax Code of the Russian Federation Article 217 in the list of exempt from taxation, it is necessary to withhold and transfer income tax to the state income.
What to do if income is not indicated in the current list? It is referred to the code of income 4800, the decoding of which means "other income". It must be remembered that in the case when the issue was made in kind, its value is determined, but it is impossible to withhold tax, because in monetary terms, in the tax period after this issue, an individual is not entitled to anything. The duties of a tax agent include reporting this to the IFTS.
Taxation of daily subsistence allowance on a business trip
Most often, the 4800 code is used to reflect the employee's income in the form of daily subsistence allowance paid while on a business trip. The amount of travel expenses is determined in the "Regulations on travel", which is an appendix to the collective agreement. This is an optional document, you can register all the necessary points in the "Internal Regulations", or the order of the head. But many organizations accept the Regulation, it can be created in HR programs with automated accounting. The daily subsistence allowance is determined by the decision of the management and is not limited by an upper limit. It must be remembered that Article 217 sets out the maximum daily allowance that is not subject to income tax:
The daily subsistence allowance exceeding this limit is subject to 2-NDFL. For example, if for an internal business trip in the organization the amount of daily allowance is 1000 rubles, the employee went for five days, he was charged 5000 rubles. Of these, 700 x 5 = 3500 rubles. not subject to personal income tax. The amount is 1500 rubles. must be included in the 2-NDFL certificate in the month when per diems were accrued and issued, with an income code of 4800.
The situation is similar with the size of travel expenses for accommodation. The organization has the right to provide in its Regulations for full reimbursement of living costs on the basis of the documents provided. In the absence of documents, the employee may be assigned a flat amount compensation. In article 217, the limit values of non-taxable compensation for accommodation without supporting documents:
- On business trips within the borders of Russia - 700 rubles.
- On business trips abroad - 2500 rubles.
Amounts in excess of those specified in article 217 are subject to income tax and are displayed with an income code 4800. The decoding of all amounts that refer to this code must be kept in the accounting department in order to avoid misunderstandings during tax audits.
Withholding personal income tax from additional payments to the average monthly salary when paying certain types of benefits
Organizations have the right to pay extra to their employees during periods when they are not working and receive benefits from the social insurance fund. This can be payment for a certificate of incapacity for work or maternity leave.
If social benefits, calculated in accordance with the rules established by law, turn out to be less than the average monthly earnings of the employee, an additional payment can be made to compensate for this difference. This is an optional payment. The order for the organization establishes a list of employees (it may not include all personnel) who are paid additional benefits, and the procedure for calculating.
If the payment of sick leave is fully taxed with income tax, then the surcharge to it is also included in the base and is taken into account in 2-NDFL under the code 2300. Payment for maternity leave is exempt from tax, but the surcharge made is not a state benefit. On this basis, it is included in taxable income and in the 2-NDFL certificate at the time of payment it is accounted for under the code 4800.
In what cases personal income tax is withheld from dismissal compensation
In cases of reorganization, change of the owner of the enterprise, sometimes there is a replacement of the management staff - the chief, deputy chiefs, chief accountant. When these employees are dismissed, a number of payments are legally provided for:
- Dismissal allowance.
- Saved wages for the period of employment.
- Compensation.
Article 217 exempts these payments from taxation in an amount not exceeding three times the average monthly earnings, or six times the size in the event that workers are dismissed from an enterprise located in the Far North region or areas equated to them. Payments to these employees in excess of the non-taxable maximum are taxable income and in the 2-NDFL certificate they will be indicated by the income code 4800 and in the decryption.
What other income can there be?
An organization in need of qualified personnel is ready to recruit specialists living in other localities. At the same time, managers often even pay candidates for the position of travel to interviews and other costs associated with it. The move of an employee to a new place of work is not taxed. But the candidate is not an employee, so the refund of the presented travel documents, hotel bill is taxable income. There is no code for it in the list, therefore, the amount should be displayed in the certificate as other income under the code 4800. The organization is obliged to withhold and transfer income tax from other income. Two options are possible here:
- The candidate himself bought travel tickets, paid for accommodation, submitted documents to the organization for reimbursement.
- Travel tickets were purchased and the hotel was paid for by the organization itself.
In the first case, problems should not arise: after calculating the compensation, the accountant will withhold personal income tax from him and transfer it to the budget. In the second case, there is nothing to withhold tax from. Although the income is undoubtedly received, but in such a form that retention is impossible. In this case, no later than February of next year, the organization, based on the requirement of the Tax Code, must notify the inspectorate of the obstacle to withholding tax.
There are situations when, during a tax audit, inspectors attribute some amounts to the 4800 code. These are incomes that should not be included in the taxable base in accordance with Article 217, but due to the absence or incorrect execution of the relevant documents (there is no agreement, there are no certificates confirming, etc.), they are not accepted by inspectors in this capacity. They can be attributed to other income (income code for 2-NDFL - 4800) and withhold tax, as well as charge a penalty or penalty.
The base on which income tax is charged is very diverse. It includes many different charges, rewards, benefits, compensations, payments, etc. In order to correctly classify all this diversity according to income codes, you need thoughtfulness and attention. As a result, the correctness of the tax calculation will depend on these qualities.
For example, the amendments introduced new code 2002 for awards paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, labor or collective agreements. In this case, we are talking about bonuses paid not at the expense of the organization's net profit, and also not at the expense of special purpose funds or earmarked income. Also, a new income code 2003 was introduced for awards paid from the organization's net profit, special purpose funds or earmarked income.
In addition, the order introduced new codes for standard deductions.
FTS Order No. ММВ-7-11 / [email protected] entered into force on December 26, 2016 and this means that from this date (December 26, 2016) you can use new income codes and it is undesirable to use excluded deduction (income) codes. At the same time, the order is not a direct indication that the tax agent must urgently amend the accounting policy in terms of keeping records of personal income tax, since only the Tax Code of the Russian Federation contains the duties of a tax agent.
The Tax Code of the Russian Federation requires a tax agent to independently classify payments made by him, i.e. whether a specific amount should be accounted for with the 2002 (or 2000) income code is determined by the tax agent in its accounting policy. Therefore, the classification of income or information on the right to deductions should be changed from the moment a new accounting policy appears, which is usually approved for the next year.
Thus, in the 2-NDFL certificates for 2016 on the basis of amendments to the Tax Code of the Russian Federation and a new order of the Federal Tax Service effective from January 1, 2016:
- deductions for guardians of children with disabilities should be separated from deductions for parents of children with disabilities and shown with new codes (133, ...)
- previously taken into account deductions for "parents", if possible, are shown with new codes (126, ...)
In addition, on the basis of a new order of the Federal Tax Service, in certificates for 2016, it is allowed to use separate deduction codes for guardians of "healthy" children (130, 131, etc.) and new income codes (2002, 2003, ...).
According to the experts of the 1C firm, there is no need to revise the accounting data registered before December 26, 2016.
How to change the personal income tax codes in the "1C: Salary and Human Resources 8" program in 2017
In 2017, it is imperative to change the premium encodings. You can proceed as follows:
1.determine the expected premiums in local regulations and introduce new types of calculation with new codes
2. leave the previous accruals, changing the income codes in them, having previously protected the documents from reposting by the date of prohibition of editing.
The new income code is indicated in the calculation type card on the tab Taxes, fees, accounting ( fig. 1 )
As for the deduction codes, in 1C accounting solutions, the replacement of the deduction codes for parents is performed automatically when the program is updated with the history being saved (Fig. 2).
For example, instead of 114, code 126 is set. Similarly, the deduction codes for guardians of disabled children will be automatically changed if these codes were entered in programs at the beginning of 2016 (code 117 will be replaced by 133, etc.). It is only necessary to revise and correct manually only the deduction codes for guardians of children (not disabled) indicated in the directory Employees – Applications for deductions for personal income tax information about deductions.
In the 2-NDFL certificates for 2016, the program will put new codes for child deductions.
Help on the 2-NDFL form is one of the most demanded documents.
It is drawn up and submitted to the regulatory authorities by the tax agent.
That is, an entrepreneur or an organization that paid subordinates money, a different income.
In the certificate in the form 2-NDFL indicate the amount of income and the amount of funds to be deducted to the budget.
The procedure for filling out a certificate in the form 2-NDFL, as well as the format of submission in electronic form, were approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected].
For whom you need to submit certificates in the form 2-NDFL
A 2-NDFL certificate with attribute 1 is submitted for each individual to whom the organization paid income, except for those to whom you paid only income (clause 1, clause 1 of article 227, clause 2 of clause 1 of article 228, clause 2 of article . 230 Tax Code of the Russian Federation, Letters of the Ministry of Finance dated 07.03.2014 No. 03-04-06 / 10185, FTS dated 02.02.2015 No. BS-4-11 / [email protected]):- under contracts of purchase and sale;
- under contracts concluded with them as entrepreneurs;
- in the form of dividends (if the organization is JSC).
This situation is possible, for example, when an individual who is not an employee of the organization is presented with a non-monetary gift worth more than 4000 rubles.
For the same people, you must also submit a 2-NDFL certificate with sign 1 (Letter of the Federal Tax Service of 03/30/2016 No. BS-4-11 / 5443).
Deadline for submission of certificates in the form 2-NDFL
The deadline for submitting certificates 2-NDFL depends on the number entered in the "Sign" field.A 2-NDFL certificate with attribute 2 must be submitted no later than March 1 of the year following the year of income payment, and a certificate with attribute 1 - no later than April 1 (clause 5 of article 226, clause 2 of article 230 of the Tax Code of the Russian Federation).
Thus, for 2016 it is necessary to submit certificates 2-NDFL (clause 7 of article 6.1 of the Tax Code of the Russian Federation):
- with sign 2 - no later than 03/01/2017;
- with sign 1 - no later than April 03, 2017 (since April 1, 2017 is a day off).
Who signs the certificate on the 2-NDFL form
The certificate is signed by the head of the organization or any official authorized to do so by the internal documents of the company (for example, by order of the head). In particular, the certificate can be signed by the chief accountant, deputy chief accountant, accountant in charge of payroll accounting.Penalties for late submission of certificates in the form of 2-NDFL
If you do not submit the 2-NDFL certificates on time, then two fines can be imposed at the same time:- for the organization - in the amount of 200 rubles. for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation);
- for an official of the organization - in the amount of 300 to 500 rubles. (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Penalties for false information in certificates according to the 2-NDFL form
If the IFTS discovers that the 2-NDFL certificate contains inaccurate information, for example, an incorrect TIN (assigned to another person), the organization will be fined 500 rubles. for each certificate with errors (clause 1 of article 126.1 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated June 30, 2016 No. 03-04-06 / 38424, FTS dated 09.08.2016 No. GD-4-11 / 14515 (clause 3), dated 07/19/2016 No. BS-4-11 / 13012).How to fill out section 1 of the 2-NDFL certificate
In sect. 1 certificate 2-NDFL indicates information about the organization.In this case, in the field "OKTMO Code" and the field "KPP" are indicated (Section III of the Procedure for filling out the certificate):
- if the individual received income from the head division of the organization - OKTMO code and KPP of the organization;
- if an individual received income from a separate subdivision (OP) of the organization - the OKTMO code and KPP of the separate subdivision.
How to fill out section 2 of the 2-NDFL certificate
In sect. 2 certificates indicate data about the individual for whom the certificate was drawn up.In the field "Citizenship (country code)" you must specify the code of the country of which the individual is a citizen. This code is taken from the All-Russian Classifier of the World (OKSM). For example, for an employee who is a citizen of the Russian Federation, code 643 must be supplied.
In the field "ID document code" indicate the code of this document in accordance with the Directory. For example, code 21 corresponds to a passport of a citizen of the Russian Federation.
In sect. 5 shows:- "Calculated tax amount";
- "The amount of tax withheld";
General rules for filling out sections 3 - 5 of the 2-NDFL certificate
If during the year one and the same person were paid income taxed with personal income tax at different rates, for this person one must submit one 2-personal income tax certificate to the IFTS by filling out separate sections in it. 3 - 5 for each of the rates of personal income tax (Section I of the Procedure for filling out the 2-personal income tax form).If there are no sum indicators, zero is entered in the corresponding fields of the certificate (Section I of the Procedure for filling out the certificate).
What income and deduction codes must be indicated in the 2-NDFL certificate
Income and deductions are reflected in the certificate according to the codes approved by the Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11 / [email protected]The most common income codes are:
- 1010 - dividends;
- 2000 - salary;
- 2010 - remuneration under a civil law contract for the performance of work (provision of services);
- 2012 - vacation pay;
- 2300 - allowance for temporary disability;
- 2610 - material benefit from savings on interest for the use of borrowed funds;
- 2760 - material assistance to employees (except for material assistance issued in connection with the death of a family member, the birth of a child, a natural disaster or other emergency);
- 4800 - incomes for which there are no codes. For example, excess daily allowances, compensation for unused leave upon dismissal (Letters of the Federal Tax Service dated 09.19.2016 No. BS-4-11 / 17537, dated 06.07.2016 No. BS-4-11 / 12127).
The most common deduction codes are:
- 126 - standard deduction for the first child to the parent (in a single amount);
- 127 - standard deduction for the second child to the parent (in a single amount);
- 128 - standard deduction for the third and next child to the parent (in a single amount).
- 311 - property deduction in the amount spent on the purchase (construction) of housing;
- 327 - social deduction for employee expenses for non-state pension provision, voluntary pension insurance, voluntary life insurance;
- 403 - professional deduction for the GPA for the performance of work (provision of services);
- 501 - deduction from the cost of gifts (up to 4000 rubles per year);
- 503 - deduction from the amount of financial aid (up to 4000 rubles per year).
How to fill out section 3 of the 2-NDFL certificate
In sect. 3 references provide information:- on income received by an individual, taxed at a specific tax rate (13, 15, 30 or 35%);
- tax deductions that apply to specific types of income. These include, in particular, professional deductions and amounts not subject to personal income tax under Art. 217 of the Tax Code of the Russian Federation (section V of the Procedure for filling out a certificate). Standard, property and social deductions in sect. 3 are not shown.
Opposite to those amounts of income for which deductions have been applied, the deduction code and its amount are indicated.
How to fill out section 4 of the 2-NDFL certificate
In sect. 4 reflects the standard, social and property tax deductions provided to an individual (Section VI of the Procedure for filling out a certificate). Such deductions can only be granted to tax residents of the Russian Federation in respect of income taxed at a rate of 13% (except for dividends) (clause 3 of article 210 of the Tax Code of the Russian Federation). If a person has received income from an organization that is taxed at other rates, or is not a resident, then zeros must be entered in the total fields of this certificate (Section I of the Procedure for filling out the certificate).How to fill out section 5 of the 2-NDFL certificate
In sect. 5 shows:- the total amount of income reflected in sect. 3 certificates taxed with personal income tax at the rate indicated in the heading of this section;
- the total amounts of personal income tax calculated and withheld from these incomes;
- the total amount of tax transferred to the budget.
- "Calculated tax amount";
- "The amount of tax withheld";
- "The amount of tax transferred."
An example of filling out a 2-NDFL certificate
An employee of the Organization is a tax resident of the Russian Federation.
His monthly salary is 30,000 rubles.
In January, an employee filed for a "child" deduction for the first child.
From 1 to 28 February, the employee was on vacation. Vacation payments in the amount of 28,900 rubles. he was paid on 01/28/2016.
In July, he was ill, he was paid a sick leave benefit in the amount of 3,700 rubles.
In September, the employee was paid material assistance in the amount of 5,000 rubles. In December - a bonus based on the results of work for the year in the amount of 15,500 rubles.
Personal income tax from all employee income is withheld and transferred in full.
The income statement for 2016 will be filled in as follows.
3. Income taxed at a rate of 13%
| Month | Income code | Amount of income | Deduction code | The amount of the deduction | Month | Income code | Amount of income | Deduction code | The amount of the deduction |
|---|---|---|---|---|---|---|---|---|---|
| 01 | 2000 | 30 000,00 | |||||||
| 01 | 2012 | 28 900,00 | |||||||
| 03 | 2000 | 30 000,00 | |||||||
| 03 | 2000 | 30 000,00 | |||||||
| 04 | 2000 | 30 000,00 | |||||||
| 05 | 2000 | 30 000,00 | |||||||
| 06 | 2000 | 30 000,00 | |||||||
| 07 | 2000 | 26 100,00 | |||||||
| 07 | 2300 | 3700,00 | |||||||
| 08 | 2000 | 30 000,00 | |||||||
| 09 | 2000 | 30 000,00 | |||||||
| 09 | 2760 | 5 000,00 | 503 | 4000 | |||||
| 10 | 2000 | 30 000,00 | |||||||
| 11 | 2000 | 30 000,00 | |||||||
| 12 | 2000 | 45 500,00 |
4. Standard, social, investment and property tax deductions
The current income codes indicated in the 2-NDFL certificate were approved by the Order of the Federal Tax Service at the end of 2015 and updated at the end of 2017. Since then, there have been no more changes in the codes (Orders of the Federal Tax Service dated 10.09.2015 No. ММВ-7-11 / [email protected], dated 10.24.2017 N ММВ-7-11 / [email protected]).
Income code 2000 in the certificate, 2-NDFL denotes the remuneration paid to the employee as remuneration. A income code 2010 in the certificate, 2-NDFL is applied when reflecting payments under contracts of a civil nature (with the exception of royalties).
Income code 2012 in the certificate, 2-NDFL is used to reflect vacation payments.
Income code 2300 in the reference 2-NDFL
Income code 2300 is set when the employee is paid temporary disability benefits. That is, this income code denotes sick leave payment. Since such an allowance (clause 1 of article 217 of the Tax Code of the Russian Federation), then its amount should be shown in the certificate.
2-NDFL: income code 2002 and income code 2003
When the tax authorities updated the lists of income and deduction codes in 2016, premiums had their own codes:
- code 2002- in the certificate, 2-NDFL is used for bonuses paid for production results and other similar indicators provided for by the legislation of the Russian Federation, labor agreements (contracts) and / or a collective agreement (paid not at the expense of the organization's profit, not at the expense of special purpose funds or targeted receipts);
- code 2003- for remuneration not related to the performance of work duties, paid out of the organization's profit, special purpose funds or earmarked income.
2760 income code in the 2-NDFL statement
This code 2760 used when the employer pays material assistance to an employee or former employee who has retired due to disability or old age. Note that since the amount of material assistance is not subject to personal income tax within 4000 rubles. per year (clause 28 of article 217 of the Tax Code of the Russian Federation), then the code 2760 in the 2-NDFL certificate is applied together with deduction code 503.
2720 income code in the 2-NDFL statement
Income code 2720 means that a gift was given to an individual. And its cost is included in the income. If it is more than 4000 rubles, then the amount of the excess is subject to personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation). Therefore, the line with the income code 2720 indicates deduction with code 501 in the amount of 4000 rubles.
Income code 1400 in the reference 2-NDFL
Code 1400 in the 2-NDFL certificate, it is indicated if the individual has received income from the lease of property, with the exception of vehicles, communications and computer networks (for example, fiber-optic and (or) wireless communication lines, power lines, etc.). If such a "special" property is leased, then the form is put code 2400.
Income code 1010 in the reference 2-NDFL
Used when paying dividends.
Income code 2510 in the 2-NDFL statement
This code must be indicated when 2-NDFL provides income in the form of payment for an individual and in his interests by organizations or individual entrepreneurs of goods (works, services) or property rights, including utilities, food, recreation, training
Income code 2610 in the reference 2-NDFL
It is used when indicating the material benefit received from savings on interest for the taxpayer's use of borrowed (credit) funds received from organizations or individual entrepreneurs.
Income code 2762 in the 2-NDFL statement
This code corresponds to the amount of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child.
Income code 4800 in reference 2-NDFL
This code 4800 denotes other income of the taxpayer. That is, those for which "personal" codes are not set. With this code, the help shows, for example:
- per diem paid to an employee who returned from home, in an amount exceeding the non-taxable personal income tax limit (clause 3 of article 217 of the Tax Code of the Russian Federation);
- additional payments of benefits for temporary disability and benefits for pregnancy and childbirth up to average earnings, paid at the expense of the organization.
By the way, maternity benefits themselves, as well as benefits for caring for a child under 1.5 years old are not subject to personal income tax. For them, income codes in 2-NDFL are not established, because it is not necessary to reflect these amounts in the certificate (clause 1 of article 217 of the Tax Code of the Russian Federation).
Thus, the code 4800 in the 2-NDFL certificate can be considered universal for all those payments that have not been assigned a separate code.
Other 2-NDFL codes
As we said above, the codes were last updated at the end of 2017.
As a result, their personal codes received the following types of income:
- compensation for unused vacation ( code 2013);
- payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the head, deputy heads and chief accountant of the organization in the part exceeding in general three times the average monthly salary or six times the average monthly salary for workers - "northerners" ( code 2014);
- fines and penalties paid by an organization on the basis of a court decision for non-voluntary compliance with consumer requirements ( code 2301);
- the amount of a bad debt written off in accordance with the established procedure from the organization's balance sheet ( code 2611);
- the amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles ( code 3023).
Also separate code ( 619 ) was assigned a deduction in the amount of a positive financial result obtained on transactions recorded in an individual investment account.
When filling in, all of the above codes are valid.