Holiday code in the certificate 2 personal income tax. Provision of information by the tax agent to the tax office
Income code 4800 in the 2-NDFL certificate is set if there is no special code in the directory. Check that there are new codes for 2016 income in 2-personal income tax. We will tell you how to simplify the conversion.
Income codes in the 2-NDFL certificate in 2017
In 2-NDFL certificates for 2016, put new income codes. In December 2016, the Federal Tax Service changed the codes. After that, two new codes for production and anniversary awards appeared. In order to pass 2-personal income tax as required by the tax authorities, it is necessary to recode the records for the entire year in the accounting program. If the program does not allow you to do this automatically, then accountants must do all the work manually.
If the inspectors do not accept the certificates, then the fine for each of them will be 200 rubles. And if they accept, but consider the old codes to be unreliable information, then they will write out 500 rubles for each certificate. a fine (clause 1, article 126.1 of the Tax Code of the Russian Federation).
In case of a dispute, there are two arguments. The tax code does not give inspectors the right to refuse to accept certificates because of old codes. There should also be no penalty for false information. The Federal Tax Service explained that a fine is possible only for those mistakes that affect the budget or violate the rights of workers. For example, they underestimated the tax or did not give a deduction (letter dated November 16, 2016 No. BS-4-11 / 21695). The clarifications concerned 6-NDFL, but are also valid for 2-NDFL.
How income codes have changed (old / new)
Common income codes in the 2-NDFL certificate
What codes in 2-personal income tax to put on the most common income, we will analyze below.
Income code 2000
The code 2000 in the 2-NDFL certificate denotes wages. Please note that there should be no premiums for this line.
Income code 2002 and 2003
Production and non-production bonuses are marked in 2-personal income tax with different codes:
- by code 2002- monthly production bonuses, which are paid with salary, as well as bonuses for the results achieved, quarterly and annual production bonuses. But only if these premiums are written off to cost;
- by code 2003- non-production bonuses and bonuses at the expense of profit, special-purpose funds or targeted funds.
Income code 2012
The income code 2012 is put on vacation pay. To compensate for unused vacation, another code is 4800.
Income code 2013
Income code 2013 marks temporary disability benefits. These incomes are subject to personal income tax in full. The rest of the benefits at the expense of the FSS are not subject to personal income tax, therefore, they are not indicated in the 2-personal income tax certificate.
For sick pay, the income code is 4800.
Income codes 2710, 2760 and 2762
All three codes are for financial assistance.
Code 2760 celebrate financial assistance to employees and former employees who retired due to disability or old age.
Code 2762- for one-time financial assistance at the birth (adoption) of a child.
Code 2710 - for other types of financial assistance not marked with codes 2760 and 2762.
One-time financial assistance for a child at birth (adoption) is not subject to personal income tax within the limits of 50,000 rubles. Therefore, in the line with income code 2762, deduction code 508 is put. In other cases, you can not withhold personal income tax within 4,000 rubles. per year - deduction code 503.
Income code 2720
Income code 2720 means that the citizen received a gift. 4000 rub. of its value may not be subject to personal income tax. That's why in the line with the income code 2720 they put the deduction code 501.
Income codes 1400 and 2400
Both codes mean the income of employees from the property provided for rent.
By income code 2400- rent for vehicles and less common income from the provision of communications and computer networks.
By income code 1400- receipts from tenants for other property, income from which is not indicated under code 2400.
Income code 1010
The income code 1010 is put down for dividends. How to pay personal income tax on dividends in 2017: rate, CCC, sample payment>>
When to put the income code 4800 in the 2-NDFL certificate
Income code 4800 in the 2-NDFL certificate is set only if another code does not fit. The Federal Tax Service confirmed that the company has the right to do so (letter dated July 6, 2016 No. BS-4-11/12127). The clarification concerns income taxable with personal income tax, for which there is no special code in the rules for filling out certificates:
- compensation for unused vacation;
- additional payment of benefits up to average earnings at the expense of the organization;
- excess daily allowance;
- severance pay exceeding three average earnings.
In the last two cases, the certificate reflects only the amount exceeding the tax-free limit.
How to avoid confusion with income and deduction codes in 2‑personal income tax
In certificates of 2-NDFL for 2016, new codes of income and deductions must be entered. It does not matter for whom you are compiling a certificate - for inspectors or an employee. The Glavbukh program itself recodes bonuses and deductions for 2016. It is not necessary to select the necessary codes on your own.
Download or print the annual report for the inspection in the "Reporting" section. If an employee asks for a certificate, print the one on his page.
2-NDFL is available in two formats - pdf and xls. You can choose any. The program fills it in automatically and, in case of changes, supplements it in the current time.
Advice
Try the online service for calculating and processing employee benefits for free. Address: 1pgb.ru - Chief Accountant Program
From January 1, 2017, the Glavbukh Program considers contributions and benefits, taking into account the new limits - 876,000 rubles. and 755,000 rubles. Daily allowance over 700 rubles. includes in the base on contributions and automatically fills in RSV-1, 4-FSS, as well as a new calculation of contributions for inspection. The Glavbukh program also generates monthly SZV-M reports to the FIU and suggests new deadlines. The service knows how to correctly fill out 2-NDFL certificates and 6-NDFL calculations, and will do it without your participation. If you still have questions, they will be promptly answered by an online expert. Get free guest access and see for yourself how everything works
The Glavbukh program itself calculates salaries, benefits, vacation pay. Personal income tax is calculated taking into account tax deductions.
Documents (certificate 2-NDFL for 2016)
The service automatically fills in certificates, registers and reporting. If something has changed in accounting, the program will make changes to the documents.
Income and deduction codes
The program itself updates income and deduction codes, as well as other important information. You don't need to do anything manually.
Income code 1010 in personal income tax certificate 2 is a reflection of dividends. The process of filling out a certificate of 2 personal income tax has a lot of features. There are well-defined requirements that relate to the very form and content. The certificate initially acts as a very important document that generates reports on deductions from income individuals. Such documents are handed over by each tax agent for all his employees. The document is formed exclusively for a clearly defined period of time - the reporting period. I would like to note that a certificate of this format is issued to employees at their individual request. In this case, the requirement is reflected in a specialized free-form statement. In the application, you need to indicate for what period of time you want to receive a certificate. If such data is not indicated, the employer issues a certificate for the last reporting period.
Income code 1010 in personal income tax certificate 2
It should be noted that all personal income is subject to personal income tax. The standard tax is 13%, but if we are talking about dividends, then in this case the interest rate will be 9%.The certificate is drawn up according to clearly defined rules, and accordingly, it must be filled out by employees of the organization that ensures the accrual of income. To complete the process of filling out a certificate, it is imperative to use specialized directories with document codes, region codes, deductions and incomes.
Thanks to the use of such directories, a clear document is formed that can be compiled in the process of using a specialized program.
All official income of an individual is mandatory taxed, it is for this reason that the certificate displays all the data that relates to accruals to employees.
Features of registration of certificate 2 personal income tax
- The most important is the column with income and deductions. To eliminate paperwork, you can use specialized programs that allow you to calculate automatically. Thus, you enter the amount of income, after which, indicate interest rate on tax and automatic calculation of the calculated tax is performed;
- In the certificate, you need to specify information about taxes in detail. It is mandatory to indicate the amount of tax calculated, the amount of tax that was withheld from wages employee, as well as the amount of tax that was transferred to specialized authorities;
- Help must have a sign of 1 or 2;
- Features of filling out the certificate are formed on the basis of signs;
- All incomes are indicated in the form of codes. Remember that if wages are not taxed, then you need to specify specialized codes so that the program does not automatically calculate the amount of deductions;
- Tax deductions are also indicated in this certificate, so in the form of codes.
The income code under the contract in the personal income tax certificate 2 is reflected in different ways. That is, there are well-defined rules that determine that from all income of individuals ...
The income code 1011 in the personal income tax certificate 2 is information on interest, which can also be considered the income of an individual. It should be immediately noted that all incomes of citizens123
In 2016, there were certain changes in the coding of income for personal income tax. Businesses and entrepreneurs who fill out employee certificates need to carefully study the new rules so as not to make mistakes.
We will analyze how this or that income code is deciphered in the 2-personal income tax certificate, what was added to the list, how to use this information in 2017.
Legislative grounds
Order No. ММВ-11-633, signed on November 22, 2016, Federal tax service(FTS) amended the list of ciphers used to designate taxable income of individuals. These innovations are valid from December 26 of the said year, therefore, they are relevant in 2017.
The changes affected the following types of receipts of citizens:
- the number of deductions for parents of minors has increased, including:
- introduced a different encoding for relatives and foster mothers and fathers;
- v separate group allocated bonus accruals paid out of the profits of the enterprise;
- some items are excluded from the list.
The main order regulating the described ciphers was signed on September 10, 2015 and has the number ММВ-7-11/387. Changes have been made to it, which must be guided by when filling out certificates.
income statement template
Download for viewing and printing:
Made clarifications
According to the new order, some positions have not changed much. Their decoding is just clarified. These include codes:
- 1532;
- 1533;
- 1535;
- 2641.
All of them describe receipts from operations with financial instruments. In the order, their description was specified with the term “derivatives”, which did not affect the semantic part.
Attention: 2000 item refers to the income of military personnel. Its transcript is expanded and contains a reference to article 217 of the Tax Code.
Small non-fundamental changes have occurred in the description of the 3010 cipher. It concerns the amount of winnings.
Download for viewing and printing:
Excluded codes
The Federal Tax Service considered two positions irrelevant. And removed from the list:
- 1543 - proceeds from operations on an individual investment account;
- 2791 - part of the earnings of employees, issued by agricultural products.
Attention: in 2017 you do not need to use codes:
- 1543;
- 2791.
Innovations
New ciphers have been added to the list. They are shown in the table:
| The code | Description |
| 1544 | Profit from operations with securities (Securities) in the relevant market, accounted for on a personal investment account |
| 1545 | The same for income from non-tradable securities |
| 1546 | Profit from the use of derivative financial instruments to the Central Bank |
| 1547 | The same for investments that did not enter the market |
| 1548 | Profits from investments not based on the central bank |
| 1549 | The same for profits received from financial instruments that did not enter the market |
| 1551 | Income that is interest on repayment of loans |
| 1552 | The same type of proceeds on REPO loans |
| 1553 | Income on short REPO positions |
| 1554 | Profits from the exchange of securities |
Important: the awards are divided into two positions, taking into account the source of their funding:
- 2003 - from the company's profit, earmarked income;
- 2002 - from other legitimate sources.
Full list of codes for 2017
For ease of use, the list is compiled by types of receipts to the accounts of individuals. It includes all possible income accrued to citizens under the current legislation. Here are some of them that are not mentioned above:
| Cipher | Description |
| 1010 | Accruals of dividend amounts |
| 1011 | Interest, except:
|
| 1011 | Debt obligations and interest thereon, excluding those listed in the previous paragraph |
| 1110 | Income from bonds purchased before 01.01.2007 |
| 1120 | Profit from the management of mortgage deposits made before 01/01/2007 |
| 1200 | Money insurance |
| 1201 | Financing of sanatorium recovery (vouchers) |
| 1202 | The difference between insurance accruals and contributions (except for pensions) |
| 1203 | Proceeds from property insurance |
| 1211 | Insurance premiums paid for employees by employers |
| 1212 | Compensation upon termination of an employment contract |
| 1213 | Amounts not subject to tax deduction in accordance with Article 219 of the Tax Code |
| 1215 | Receipts received due to termination of the agreement on non-state pension insurance |
| 1219 | The amount secured by the deduction in accordance with paragraphs. 4 p. 1 art. 219 in relation to ordinary pension insurance |
| 1220 | The same when terminating a contract for non-state insurance |
| 1240 | Non-state pensions |
| 1300 | Copyrights and more |
| 1301 | Copyright Resale |
| 1400 | Property rental |
| 1530 | From securities circulating in the market |
| 1531 | For transactions with the securities outside the market |
| 1536 | Receipts from the Central Bank |
| 1537 | Interest on REPO loans |
| 1538 | For other loans |
| 1539 | For short REPO positions |
| 1540 | From contributions made to the authorized capital of the enterprise |
| 1541 | From the exchange of the Central Bank (REPO) |
| 1542 | Compensation of the authorized capital after leaving the LLC |
| 1550 | From participation in shared construction |
| 2001 | Remuneration to members of the board of LLC |
| 2010 | Accruals under civil contracts |
| 2012 | Vacation |
| Copyright receipts for: | |
| 2201 | literary creativity |
| 2202 | artistic and graphic creativity |
| 2203 | works of sculpture |
| 2204 | audio and video recordings |
| 2205 | musical works |
| 2206 | preparation of works for publication |
| 2207 | reproduction of creative works |
| 2208 | scientific work |
| 2209 | inventions |
| 2210 | Accrual to successors of the author's right |
| 2300 | unemployment benefit |
| 2400 | Rent for transport, pipelines, power lines |
| 2510 | Payment of property rights |
| 2520 | Receipts and accruals issued in natural product |
| 2530 | natural wages |
| 2610 | Savings in the use of borrowed funds |
| 2630 | Income from the sale of goods of an interdependent organization |
| 2640 | Benefit from the purchase of the Central Bank |
| 2641 | From the acquisition of production tools |
| 2710 | financial aid |
| 2720 | Presents |
| 2730 | Prizes and cash rewards |
| 2740 | Prizes from advertising campaigns |
| 2750 | Prizes received for participation in competitions |
| 2760 | Help from an employer |
| 2761 | Assistance to the disabled from specialized organizations |
| 2762 | Assistance with the birth (adoption) of a child |
| 2770 | Reimbursement for the cost of medicines |
| 2780 | Reimbursement of expenses for the purchase of medicines not included in Article 217 of the Tax Code |
| 2790 | Gifts to privileged categories of citizens:
|
| 2800 | Discount on promissory notes |
| 2900 | From currency transactions |
| 3010 | Winnings from gambling |
| 3020 | Interest on bank deposits |
| 3022 | Income of shareholders, including members of agricultural cooperatives |
| 4800 | Other |
Special conditions
For some positions there are limits that are not taxed. They should be taken into account when filling out the certificate. These include the following codes:
- 2720 - gifts. Taxes are calculated from the amount exceeding 4 thousand rubles.
- 2760 - material assistance. This position is also limited to 4,000 rubles. If the accruals exceed the specified figure, then they are taxed.
- 2762 - a one-time payment for the birth (adoption) of a child. It should not exceed 50 thousand rubles. for one baby. The surplus is included in the tax base.
What is always subject to income tax
There are incomes that cannot be excluded from the taxable base. Their codes are:
- 2000 - earnings;
- 2002 and 2003 - premium;
- 2010 - under civil law contracts;
- 2012 - holiday pay;
- 2030;
- 2610;
- 2001 - remuneration of the head;
- 1400, 2400 - rent of property and transport;
- 1010 - dividends.
Watch the video about the 2-personal income tax certificate
On the same subject
Help 2-NDFL tells about the sources of income of the employee, salary and withheld taxes. Each source of income or tax deduction has its own code. These codes are approved by the Order of the Federal Tax Service of the Russian Federation of September 10, 2015 No. ММВ-7-11 / [email protected]. At the end of 2016, the tax service changed the list of codes (Order dated November 22, 2016 No. ММВ-7-11/ [email protected]). Since 2018, the tax office has been making several more changes to personal income tax codes: four income codes and one deduction code. We will tell you in the article which codes should be used in the 2-NDFL certificate in 2019.
Income codes that are always subject to personal income tax
Income code 2000- this is wages, including allowances (for harmful and dangerous work, for work at night or combination).
Income code 2002- a bonus for production and similar results, which are provided for by employment contracts and the norms of the law.
Income code 2003- a premium from the company's net profit, earmarked revenues or special purpose funds.
Income code 2010- income from civil law contracts, excluding copyright contracts.
Income code 2012- holiday.
Income code 2300- hospital allowance. It is subject to personal income tax, so the amount is included in the certificate. At the same time, maternity and child benefits are not subject to income tax, and they do not need to be indicated on the certificate.
Income code 2610- denotes the material benefit of the employee on loans.
Income code 2001 is the remuneration of the members of the board of directors.
Income code 1400- the income of an individual from the rental of property (if it is not transport, communications or computer networks).
Income code 2400- income of an individual from leasing transport, means of communication or computer networks.
Income code 2013- compensation for vacation, which the employee did not have time to use.
Income code 2014- severance pay.
Income code 2611 - forgiven debt written off the balance sheet.
Income code 3021- interest on bonds of Russian companies.
Income code 1010- transfer of dividends.
Income code 4800- a “universal” code for other employee incomes that are not assigned special codes. For example, daily allowances in excess of the tax-free limit or sick leave supplements.
Income codes that are subject to personal income tax when the limit is exceeded
Income code 2720- monetary gifts to the employee. If the amount exceeds 4000 rubles, then a tax is charged on the excess. In the certificate, the amount of the gift is shown with income code 2720 and simultaneously with deduction code 503.
Income code 2760- material assistance to an employee or former employee who has retired. If the amount of assistance exceeds 4,000 rubles, then a tax is levied on the excess. In the certificate, the amount of financial assistance is shown with the income code 2760 and at the same time deduction code 503.
Income code 2762- lump-sum payment in connection with the birth of a child. If the amount exceeds 50,000 for each child, but for both parents, then tax will be charged on the excess amount. In the certificate, this amount is shown with the income code 2762 and deduction code 504.
Since 2017, we have talked about coding children's deductions.
Generate a 2-NDFL certificate automatically in the online service Kontur.Accounting. Here you can keep records, pay salaries and submit reports.
What is the last directory of income codes for 2-NDFL certificates?
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What regulations govern their use? What is the secret of successful completion of all calculations and fast reporting?
What you need to know
Each manager and accountant has a difficult task - to draw up a report to the tax office on personal income.
For the correct display of data in the certificate, you should clearly know and understand the codes, including income. What is it and where to get them?
What are these codes?
The income code in is a four-digit number that represents certain kind employee profits.
For example, when filling out a form, an accountant will indicate one code for displaying a salary, and another for issuing bonuses or gifts.
You can select an income code from a special directory, where there is a complete list of types of payment to an individual.
Purpose
All staff income that is taxed is described in the 3rd section of document 2-NDFL.
Photo: section 3 of the 2-NDFL certificate (example)
The use of codes from the directory is necessary for all calculations to be carried out correctly, and personal income tax to be withheld at the rate, the use of which is justified by law.
Normative base
According to these documents, in the certificate of taxable income of an individual at a certain rate, you must indicate the tax code for income from individuals, which you can select from the Appendix No. 2 reference book to Form 2-NDFL.
Income codes in the 2-NDFL certificate
Payment to creditors and shareholders
Insurance payments
| Codes | Explanation |
| 1200 | For amounts received as payment in accordance with |
| 1202 | For income that is received as insurance accruals for (not counting). It is used when paying, which is carried out upon reaching the age specified in the documents or upon the occurrence of other events. |
| 1203 | For income that is received as insurance payments for (including liability of citizens for causing damage to a property object by third parties) |
| 1211 | Income that is received as an insurance premium under an insurance contract |
| 1212 | For the employee's profit - the cash redemption amount that was paid under the insurance contract, and is subject to accrual in the event of termination of the terms of the contract, which are specified in the documentation |
| 1213 | For income - the cash (redemption) amount that was paid to the tax payer upon termination of the contract on voluntary pension insurance, which is reduced by the amount of the insurance premium paid by the payer. In those situations where tax deductions were not used according to |
Payment of pensions
Income from operations with property
Amounts from operations with securities
| Codes | Explanation |
| 1520 | For income received from the sale of a property (excluding residential real estate, privatized buildings and land, securities) |
| 1530 | For amounts given out when securities are sold |
| 1531 | For the amounts that are received in the course of the sale of securities for, which are traded on organized markets |
| 1532 | For amounts received by an individual when performing a transaction with a material instrument of a transaction for a certain period of time. Underlying asset - the use of securities, stock indices, which are calculated by the organizer on the market |
| 1533 | For the amounts that were issued to the employee during the sale and redemption of the investment fund |
| 1535 | For the amount that was issued during the implementation of actions in a financial transaction |
| 1536 | For the amounts that were received by the employee from transactions with securities that are not circulated, but upon purchase they met the requirements that were put forward for securities |
| 1540 | For the amounts that were received by taxpayers when selling a share in the statutory basis of an enterprise |
| Codes | Explanation |
| 2201 | For the payment of author's prizes for writing a literary work, also for theatrical use, the film industry, circus and variety art |
| 2202 | For payment of the author's award for writing artistic graphic text, photographic work and printed edition, architectural and design text |
| 2203 | For payment of royalties for the created sculptural work, decorative painting, applied or design art, theatrical work, scenery in the cinema using various performance techniques |
| 2204 | For awards for created audiovisual work (regarding video production, film industry and television programs) |
| 2205 | For rewards for the created musical work (for opera, ballet, brass bands, for films and theatrical production) |
| 2206 | For remuneration for authorship when creating a musical work, also for publications |
| 2207 | For payment to the author-performer literary work, or in art |
| 2208 | Payment to the author for work on scientific papers |
| 2209 | For payments to the author for a discovery in science, invention and industrial design |
Allowances, gifts, material assistance
| Codes | Explanation |
| 2300 | For disability benefits for some time |
| 2400 | For amounts that were received during the operation of transport (concerning ships and aircraft as well), during transportation, fines for delaying transport at the starting or ending point in the Russian Federation. For the profit that was received for the use of pipelines, electricity transmission lines, communications, computer communications in the Russian Federation |
| 2510 | For payments in full or in part for a taxpayer by an enterprise or individual entrepreneur of products or rights to property, utilities, food, recreation, training |
| 2520 | For amounts covering the price of products, work that was received free of charge |
| 2530 | To pay for work in kind |
| 2610 | For payments of material benefits that were received when saving interest on the use of credit funds (excluding income - material benefits that were received when using a loan that was spent on construction work or the purchase of residential real estate in Russia) |
| 2620 | To reflect the material benefit that was obtained by saving interest on the use of a targeted loan if it was spent during construction work or the purchase of real estate in Russia for housing. There must be documents confirming the use of finance |
| 2630 | To display the material benefit that was received when purchasing products in accordance with a civil law contract from an individual, enterprise and individual entrepreneur, which are interdependent with respect to the tax payer |
| 2640 | To display the material benefit that was received when purchasing securities |
| 2710 | In the 2-NDFL certificate, the income code for material assistance (not counting the funds that are paid by the employer to working employees and those who quit due to retirement as a disabled person or having reached the age; assistance that is provided to such a category of people by a public organization) |
| 2720 | The price of the donation object |
| 2730 | The price of the prize for winning the event, which was held in accordance with the decisions of the Government of the Russian Federation |
| 2740 | The value of the winnings and prize that was received in a contest, game or event to promote a product or service |
| 2750 | The price of the prize that was received at the competition and in the competition, which was not carried out by decision of the Government of the Russian Federation, the legislative structure of state authorities and local structures, and not for advertising campaigns |
| 2760 | The payment of financial assistance that was carried out by the employer to his employee, who quit due to the onset of retirement age or upon obtaining the status of a disabled person |
| 2761 | Payment of material assistance, which is carried out by a disabled person by a public organization of the disabled |
| 2770 | For reimbursement by employers to an employee, his family of the cost of purchased medicines, which was prescribed by a health worker |
| 2780 | To pay for the cost of purchased medicines prescribed by a health worker in situations that are not described in |
| 2790 | To display assistance with the price of a gift that was received by a veteran of the Second World War, the widow of a soldier who died during hostilities with Finland, the Second World War, Japan, the widow of a deceased war invalid |
Banking income and winnings
| Codes | Explanation |
| 2800 | For the amounts that were received upon repayment of obligations under the bill |
| 2900 | For funds that were received in the course of transactions with foreign currencies |
| 3010 | For winnings, which is paid by the organizer of the lottery, totalizator and other games (this also applies to the slot machine) |
| 3020 | For the amount of interest that was received on a deposit in a banking institution in excess of the amount, which is calculated at the refinancing rates of the Central Bank of the Russian Federation in the period when interest is accrued, on a ruble deposit (except for a fixed-term pension deposit that was made for a period of 6 months or more) and 9% per annum on deposits in foreign currencies |
| 3021 | For the amounts of interest that were received on a term pension deposit in a banking institution, which were paid for at least 6 months |
| 4800 | Other income |
Features of this handbook
When filling out the 2-NDFL certificate, it is necessary to display all the information required by law as accurately as possible.
For the correct indication of such data in the reports, it is necessary to make all the settings in the payroll program.
Typically, problems arise when specifying accruals that are added in addition to salary and vacation pay. You also need to check the settings for personal income tax calculations.
The form of basic and additional accruals is selected, the tab for calculating wages, the item for calculating wages by enterprises, then setting up payroll calculations.
The list will contain information about accruals, from which you need to select the appropriate one. Even in the case when incomes will not be subject to personal income tax, they should be indicated in the report.