Hospital personal income tax code.
Not later than 01.04.2019, tax agents must submit to their tax office documents containing information on the income of individuals for 2018 and the amounts of personal income tax calculated, withheld and transferred to the budget (paragraph 2, clause 2, article 230 of the Tax Code of the Russian Federation). We are talking about 2-NDFL certificates, which must be submitted in 2019. We will tell you about income and deduction codes in our consultation.
What are income and deduction codes for?
The form of the Statement of Income of an Individual (Form 2-NDFL) was approved by Order of the Federal Tax Service of Russia dated 02.10.2018 No. ММВ-7-11 / [email protected]
The appendix to the certificate contains information on the income accrued and actually received by an individual in cash and in kind by months of the calendar year and the corresponding deductions. Moreover, each type of income and deduction in the Help has its own code. Thus, when preparing certificates in the 2-NDFL form, the employer must indicate the codes of income received from him by individuals, as well as the codes of tax deductions due to individuals.
Changes in the codes of income and deductions in 2-NDFL in 2017
By its order, the Federal Tax Service has supplemented the list of income and deduction codes used when filling out 2-NDFL certificates with six new codes (Order of the Federal Tax Service dated October 24, 2017 No. ММВ-7-11 / [email protected]).
So, the following types of income received their personal codes:
- 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 the organization on the basis of a court decision for non-compliance with the customer's requirements on a voluntary basis (code 2301);
- the amount of a bad debt written off in accordance with the established procedure from the balance of the organization (code 2611);
- the amount of income in the form of interest (coupon) on circulating bonds of Russian organizations, denominated in rubles (code 3023).
Also, a separate code (619) is assigned to a deduction in the amount of a positive financial result obtained from transactions recorded in an individual investment account.
The order that made changes to the list of codes entered into force on 01/01/2018. Therefore, in the 2-NDFL certificates generated after this date,
The most popular tax for 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 incomes individuals generally have and which of them are included in the taxable base.
Income on which personal income tax is charged
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 correctly indicate it 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 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 calculated 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 financing - code 2003.
- Vacation pay is accrued - 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 moment of putting into effect 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 per document is imposed. If there are many employees, the amount of the penalty in the case 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 dispensing 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 event that 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 Federal Tax Service Inspectorate.
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 allowance is set at the discretion of the management and is not limited by an upper limit. It should 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. are 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 based on the documents provided. In the absence of documents, the employee may be assigned a flat amount compensation. In article 217, the maximum amounts 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 sick leave 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 workers are dismissed, a number of payments are legally provided:
- 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. Moving 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 compensation.
- 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 inform 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 contract, there are no certificates confirming, etc.), they are not accepted by the 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 fine.
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.
When a 2-NDFL certificate is issued
Certificate in the form 2-NDFL (approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected]) is necessary to reflect the income received by the employee for the year. The employer is obliged to issue it:
- at the request of the employee, by affixing the seal (if any) and the signature of the manager (clause 3 of article 230 of the Tax Code of the Russian Federation);
- at the Federal Tax Service at the end of the year for each employee.
The certificate consists of five sections, containing information about the tax agent - employer, individual - recipient, breakdown of income by type and period of receipt, applicable tax deductions and amounts subject to tax. Each type of income has a 4-digit code, for example, the code 2000 indicates wages, 2012 - vacation pay, etc. However, the travel code in the 2-NDFL certificate is not approved separately, since travel is within the limits established by tax legislation, are not subject to personal income tax.
Travel code in the 2-NDFL reference
The employer is not limited in the amount of travel allowance and can set any amount for his employees, which must be fixed by the company's regulatory documents. But it should be borne in mind that on the territory of Russia, the Tax Code establishes minimum amounts that are not taxed, and their excess must be indicated in the 2-NDFL certificate.
So, for a stay on a business trip in the territory of Russia, the amount of daily allowance not taxed should not exceed 700 rubles, and outside the country the amount increases to 2500 rubles. These limits are specified in clause 3 of Art. 217 of the Tax Code of the Russian Federation. Travel allowances in excess of the above norms are recognized as income of the taxpayer, and they must be recorded in the certificate under the code 4800 (other income).
The list of current income codes can be found in Appendix No. 1 to the order of the Federal Tax Service dated October 24, 2017 No. ММВ-7-11 / 820, which entered into force on January 1, 2018.
Code 4800 is also used to reflect other incomes that are not approved by the above order, for example, additional payments to benefits up to average earnings at the expense of the employer (clause 1 of article 217 of the Tax Code of the Russian Federation). That is, the 4800 code is universal and applies to all incomes that are not assigned their own coding.
Don't know your rights?
Consider an example when it becomes necessary to enter the business trip income code in the 2-NDFL certificate.
The Alliance company has a daily allowance limit of 1000 rubles. Employee Fedorov T. Yu. Goes on a business trip by personal vehicle in the country for a period of 3 working days. Fedorov T. Yu. Received 3000 rubles.
The amount of excess of the taxable minimum in this example will be equal to 900 rubles: (1000 - 700) × 3 days. This amount is recognized as income earned by the employee.
Thus, the amount that must be indicated in the 2-NDFL certificate under the code 4800 (other income) will be 900 rubles.
The need to enter travel allowances in the 2-NDFL certificate arises only if the limits established by the Tax Code of the Russian Federation are exceeded. In this case, such income is reflected in the certificate under the code 4800 "Other income", since they do not have their own code.
In 2-NDFL, the accountant reflects information on the employee's income and withholding amounts of personal income tax. Particular attention should be paid to the codes of income and deductions for personal income tax.
New codes for 2-NDFL in 2018
In 2-NDFL, the accountant reflects information on the employee's income and withholding amounts of personal income tax. Particular attention should be paid to the codes of income and deductions for personal income tax.
Guest, get free access to BuchSoft program
Full access for a month! - Form documents, test reports, use the unique service of expert support "Glavbukh Systems".
Table 3. Codes of deduction in 2-NDFL
Deduction code |
Deduction name |
500 rubles for a taxpayer belonging to the categories listed in paragraph 2 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation |
|
3000 rubles for a taxpayer belonging to the categories listed in paragraphs. 1 p. 1 of Art. 218 of the Tax Code of the Russian Federation |
|
For the first child under the age of 18, as well as for each full-time student, post-graduate student, resident, intern, student, cadet under the age of 24 to the parent, spouse (spouse) of the parent, adoptive parent, on whose support the child is |
|
For the second child under the age of 18, as well as for each full-time student, postgraduate student, resident, intern, student, cadet under the age of 24 to the parent, spouse (spouse) of the parent, adoptive parent, on whose support the child is |
|
For the third and each subsequent child under the age of 18, as well as for each full-time student, post-graduate student, resident, intern, student, cadet under the age of 24 to the parent, spouse (spouse) of the parent, adoptive parent, on whose support the child is |
|
For a disabled child under the age of 18 or a full-time student, postgraduate student, resident, intern, student under the age of 24, who is a disabled group I or II to a parent, spouse (spouse) of a parent, an adoptive parent, on whose support the child is |
|
For the first child under the age of 18, as well as for each full-time student, postgraduate student, resident, intern, student, cadet under the age of 24 to the guardian, trustee, foster parent, spouse (spouse) of the foster parent, on whose provision is child |
|
For the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 years old guardian, trustee, foster parent, spouse (spouse) of the foster parent, on whose provision is child |
|
For the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24, the guardian, trustee, foster parent, spouse (spouse) of the foster parent, on which the child is providing |
|
For a disabled child under the age of 18 or a full-time student, postgraduate student, resident, intern, student under the age of 24, who is a disabled group I or II guardian, trustee, foster parent, spouse (spouse) of the foster parent, on support which is the child |
|
Double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent, adoptive parent |
|
Double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24, the only guardian, trustee, foster parent |
|
Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent, adoptive parent |
|
Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24, the only guardian, trustee, foster parent |
|
Double the amount for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent, adoptive parent |
|
Double the amount for the third child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 years, the only guardian, trustee, foster parent |
|
Double the amount for a disabled child under the age of 18 or a full-time student, postgraduate student, resident, intern, student under the age of 24, who is a disabled group I or II to the only parent, adoptive parent |
How to fill out 2-NDFL in an accounting program
Consider the procedure for filling out certificates in accounting programs: Buchsoft Online, 1C: Accounting and Kontur.Askushchy.
Buchsoft Online
1. Go to the module "Reporting" in the section Funds / personal income tax and select "2-personal income tax".
2. In the window that opens, in the "Questionnaire" tab, fill in and check the data for the employee.
4. In the window that opens, reflect the data on sections 3-5 of the 2-NDFL certificate.
1C: Enterprise
1. Go to the section "Salary and personnel / personal income tax / 2-personal income tax for transfer to the IFTS". Click Create.
2. Fill in the cap and signature.
3. Then, using the "Fill in" button, start the procedure for automatic collection of information on the income of individuals according to the infobase data. The list of prepared statements of income of individuals will be displayed in the tabular section of the document. With automatic filling, only those amounts of income, deductions and taxes of individuals that relate to the one indicated in the header of the OKTMO / KPP document are included in the document. If necessary, the data of the employee's 2-NDFL document can be corrected manually, but instead, it is recommended to correct the actual credentials, and then re-fill the data in the document.
4. Data on the "Personal data" tab is filled in automatically. If some personal data is not filled in or is filled in incorrectly, then you can change the employee's personal data directly from the document form using the link "Edit employee card". The edited data will be updated in the form automatically.
Details of the notification for the reduction of tax on advance payments (number, date of notification and code of the Federal Tax Service, which issued it) are filled in automatically with the data specified in the document "Advance payment for personal income tax".
5. After preparing the information, the document "2-NDFL for transfer to the IFTS" should be recorded.
Circuit. Accounting department
1. In the main window of the program, select the "Reporting" tab and click the "Create report" button.
2. In the window that opens, in the "FTS" section, select the item "2-NDFL". And we indicate the reporting period.
To solve urgent business problems, companies and individual entrepreneurs have the right to send employees on business trips. A specialist arriving in another city incurs additional expenses associated with being outside the place of permanent residence: for renting housing, buying tickets for transport, food, cellular communications, etc. The employer is obliged to compensate them in full, taking into account the current rules, as calculated by personal income tax on travel expenses in 2018.
Art. 168 of the Labor Code of the Russian Federation states that the employer who sent a specialist on a business trip is obliged to compensate him for the additional costs associated with living outside the home - to pay per diem. Their size is set by the company independently based on financial capabilities and ideas about fairness. It is fixed in the internal acts of the organization, for example, in the collective agreement.
Art. 217 of the Tax Code of the Russian Federation, indicates that per diems are not subject to personal income tax, provided that they do not exceed the following limits:
- RUB 700 - for trips around the country;
- 2.5 thousand rubles. - for business trips abroad.
Art. 217 of the Tax Code of the Russian Federation obliges the company to withhold personal income tax from business trips in excess of the norm. To do this, the accountant acts according to the following algorithm:
- Calculates the amount of excess of the paid per diem over the limits specified in the Tax Code of the Russian Federation.
- Determines the amount of personal income tax using the appropriate rate: 13% for residents of the Russian Federation, 30% for non-residents.
According to the provisions of the Tax Code of the Russian Federation, the accountant is obliged to calculate the income tax within the month when the advance report prepared by the traveler was approved. Personal income tax is withheld from a specialist at the time of the next salary payment and is transferred to the state treasury no later than the day following this date.
Is personal income tax charged?
Art. 168 prescribes that the employing firm is obliged to reimburse the employee for the cost of travel to the destination. In Art. 217 of the Tax Code of the Russian Federation states that the imposition of a travel tax is not provided for the following types of expenses:
- the cost of round-trip tickets;
- baggage charges;
- travel to the airport (train station), to the destination in the city where the specialist was sent;
- commission fees;
- payment for airport services.
Important! The only condition for the exemption of compensations paid to an employee from personal income tax is documentary evidence of the costs incurred.
For example, if a specialist traveled by train, he presents a ticket to the hiring company. If the business trip involved a flight by plane, you can attach an electronic ticket receipt, a scanned passport with border crossing marks to the advance report. To confirm the costs of taxi, airport services, you need to save receipts, receipts.
The employer's obligation to charge tax on travel expenses arises in a situation where the specialist could not document them, but compensation was paid. The accountant calculates the tax in the month when the advance report is approved, and deducts it from the nearest salary of the specialist.
Special attention should be paid to the question of whether the compensation of VIP-hall services is subject to personal income tax. The current legislation does not contain any restrictions prohibiting the attribution of this type of waste to transportation costs. In practice, questions and claims of the controlling structures are not excluded, so it is better for the company to have an explanation why the employee needed VIP service at the airport. For example, the manager was holding negotiations there, preparing an urgent presentation. It is possible to prescribe rules regarding such costs in the collective agreement of the enterprise.
Are living expenses subject to personal income tax?
According to Art. 217 of the Tax Code of the Russian Federation, compensation for the cost of renting housing for the duration of a business trip is not subject to personal income tax, provided that the expenses incurred by a specialist are documented. If he rents a hotel, he will need a BSO or a check, if he rents an apartment - an agreement with the owner and a paper on payment.
If the documents are not drawn up correctly or are not submitted, the compensation is exempt from income tax within the daily limits:
- RUB 700 - for domestic Russian trips;
- RUB 2,500 - for overseas.
The accountant includes the amount of exceeding the legal limits in the structure of the specialist's income taxable with personal income tax. He calculates the tax in the month in which management approved the advance statement.
Peculiarities of taxation of personal income tax on payments abroad
If a specialist is sent abroad to solve business problems, he has a number of additional expenses that are not typical for domestic Russian trips:
- for a visa;
- for the purchase of health insurance;
- consular fees;
- fees for the right to enter by car, etc.
Compensation for expenses associated with a trip abroad is exempt from tax, provided that the expenses were actually incurred and documented. If the papers handed over to the employer are drawn up in a foreign language, their translation is required.
If checks confirming foreign spending are denominated in foreign currency, the accountant makes a conversion into rubles at the official exchange rate of the Central Bank of the Russian Federation established on the last date of the month when the management signed the specialist's advance report.
Income code "Travel" in the certificate 2-NDFL
Mandatory payments to employees sent on business trips are provided for in Art. 167-168 of the Labor Code of the Russian Federation. These transfers to the specialists are reflected in the 2-NDFL certificate. There are special income codes for them:
- 2000 - for the size of the average earnings, which, according to Art. 167 of the Labor Code of the Russian Federation, must be retained by the posted worker.
- 4800 - for the amount of per diem paid in excess of the norms established by Art. 217 of the Tax Code of the Russian Federation, and subject to income tax.
- 4800 - for compensation for accommodation, travel and other expenses not documented by the employee.
There is no special income code "Business trip" in the 2-NDFL certificate. Income taxable payments to a specialist are broken down by codes 2000 and 4800. Amounts within the tax-exempt limits are not shown in the document.
If you find an error, please select a piece of text and press Ctrl + Enter.
- Yuzhakov O.Yu. Bank management in the context of the economic crisis: international experience. A systemic banking crisis has begun in russia A systemic crisis occurs when bad assets reach
- How does the closed rotational village of Sabetta live in the far north of Sabetta who builds
- How to spend Zapsibcombank bonuses?
- The wives of the richest Russian businessmen and officials (29 photos)