The personal income tax codes for the year are decrypted. Updating personal income codes: what to look for
To recall the code of its IFTS will help.
But there are more complex codes. For example, the code of an identity document is 2-NDFL. There are 14 such “documentary” codes in total. They can be found in the directory of document codes (Appendix No. 1 to the Procedure for filling out the form). Code 21 denotes the passport of a citizen of the Russian Federation, code 03 - birth certificate, code 07 - military ID, etc.
In addition, the certificate must indicate the citizenship of the individual, for which the certificate is issued. And also using code. In order to mark citizenship (country code) in 2-NDFL, it is necessary to determine it in accordance with the All-Russian Classifier of the World Countries (CCSM, adopted by the Decree of the State Standard of December 14, 2001 No. 529-st). The country code of Russia for 2-personal income tax is 643.
But the most interesting codes in the form are of course the income and deduction codes for personal income tax. As a rule, it is for these accountants that most of the questions arise: what code to put in the 2-NDFL certificate.
Income codes for reference 2-PIT in 2018
Income codes in 2-NDFL used in issuing certificates for 2018 are approved by Order of the Federal Tax Service of 10.09.2015 No. MMV-7-11 / [email protected] . They are indicated in the rows of the application table opposite the corresponding individual income. Next, we will examine in detail the individual income codes in the 2-NDFL certificate (the most often applicable).
Income Code 2000 in the certificate 2-NDFL is used to indicate the remuneration paid to the employee for the performance of labor duties. That is, the code for 2-NDFL in the certificate is 2000, and for the salary paid in cash. But the salary in kind must be indicated code 2530. Revenue Code 2010in the certificate 2-NDFL is used for payments under civil law contracts (except copyright remuneration) . A deduction in the amount of documented expenses (incurred by the contractor), which is reflected in the certificate with code 403.
Revenue Code 2012 in the certificate 2-NDFL is provided for vacation pay. We are talking about the amounts paid to the employee in connection with the provision of annual paid leave (article 114 of the Labor Code of the Russian Federation). In the certificate 2-NDFL vacation compensation upon dismissal is reflected with revenue code 2013.
Code 1010in the certificate 2-NDFL is used when paying dividends.
Revenue Code 2510 in the certificate 2-NDFL shows the payment for individuals by organizations and entrepreneurs of goods (work, services) or property rights, including utilities, food, recreation.
Personal income tax deduction codes in 2019
Along with income codes, tax deduction codes for personal income tax were approved. The tax deduction code in the certificate 2-NDFL is indicated in accordance with the table given in the Order of the Federal Tax Service (Appendix No. 2 to the Order of the Federal Tax Service of 10.09.2015 No. MMV-7-11 / [email protected]) Some amounts and codes of deductions in the 2-NDFL certificate are indicated in the lines of the table of section 3 opposite to the income of the individual in relation to whom this deduction is applied. For other deductions, there is a special section 4 in the certificate. The following are separate deduction codes that were not mentioned earlier.
Deduction Code 126 the certificate 2-NDFL is set if the parent is provided with a standard deduction for the first child under the age of 18 years or for a full-time student under the age of 24 years (paragraph 4 of clause 1 of article 218 of the Tax Code of the Russian Federation). For deduction for a second child is provided code 127in reference 2-PIT , on the third and every next child - code 128.
For deductions to the parent for a disabled child, deduction code 129 in reference 2-NDFL.
Deduction Code 104 in the certificate 2-NDFL should be affixed when the deduction is granted to the person indicated in the list of paragraphs. 2 p. 1 Article 218 of the Tax Code of the Russian Federation. It names the heroes of the USSR, heroes of Russia, participants in the Second World War, parents and spouses of servicemen who died in the line of duty of military service, and others.
Deduction Code 311 the certificate shall indicate if the employee was granted a property deduction in connection with the acquisition by him or the construction of housing in the territory of the Russian Federation (Clause 3, Clause 1, Article 220 of the Tax Code of the Russian Federation). If the employee at the same time had to use a special-purpose loan or credit and deducted from him in the amount of interest paid on him, then for such a deduction is provided code 312 (Clause 4, Clause 1, Article 220 of the Tax Code of the Russian Federation).
Deduction Code 501 in the certificate 2-NDFL is used when applying a deduction from the cost of gifts received from organizations and entrepreneurs.
Deduction Code 508 in the certificate 2-NDFL will show that a deduction was applied on the amount of one-time financial assistance provided by employers to employees at birth.
Codes in the reference 2-PIT in 2019: decryption
Full decoding of income and deduction codes in the 2-NDFL certificate is given in
In the certificate 2-NDFL, the tax agent reflects the income paid to the individual, tax deductions and the amount of income tax. Each type of income and deduction has its own code, approved by order of the Federal Tax Service of the Russian Federation of 10.09.2015 No. MMV-7-11 / 387. This order was amended on November 22, 2016 (entered into force on December 26, 2016), and now, when preparing 2-NDFL certificates, these updated codes should be used.
Let us consider in more detail what changes are in question.
New income codes in the 2-NDFL certificate for 2016
When filling out 2-NDFL certificates for 2016, as well as in 2017, apply the previous form approved by order of the Federal Tax Service of 10.30.2015 No. MMV-7-11 / 485. No changes were made to it, but from 12/26/2016, the certificate should indicate new income and deduction codes.
Individual income codes are indicated in section 3 of the reference 2-PIT. Some codes changed their wording, some were completely canceled, and new ones appeared. In more detail, the changes look like this:
- Codes 1532, 1533, 1535, 2641 have been used to specify the names of receipts from operations with derivative financial instruments, and now they do not mention derivatives transactions.
- Instead of a single code 1543, applied to income generated on an individual investment account, ten new ones appeared immediately. Codes from 1544 to 1549 are needed to reflect profitable transactions with derivative financial instruments and securities recorded in the individual's investment account. The remaining four codes, from 1551 to 1554, were added to reflect income on an individual investment account in the form of interest on loans and received from repurchase transactions.
- Code 2000 now not applicable for awards. New codes for 2-NDFL have been introduced, depending on the source of payment: if premiums were paid not from profit and not from earmarked income and special purpose funds, code 2002 is applied, but if funds for payment of premiums and other remuneration were taken from these sources, they denoted by code 2003.
- Excluded Code 2791, denoting income in kind received by agricultural workers on account of wages.
- The wording of the code 3010 has changed, now it is the income received in the form of winnings on the sweepstakes and in the bookmaker's office.
Deductions: new codes in the reference 2-NDFL
Section 4 of the statement 2-PIT reflects all deductions applicable to the income of individuals. The changes in this part are very significant:
- Codes of standard "child" deductions canceled (Art. 218 of the Tax Code of the Russian Federation) from 114 to 125, and instead of them new ones were introduced from 126 to 149. As you can see, there are much more “child” codes, which is explained by the introduction of different sizes of deductions, depending on the number of children, and a division has also appeared codes for deductions to parents, guardians and foster parents, trustees of the child.
- The names of codes for deductions related to expenses on securities and derivative financial instruments were updated (Articles 214.1, 214.4 of the Tax Code of the Russian Federation). These are codes 205 to 207, 209, 210 and 220. Code 221 for the cost of securities on a personal investment account of an individual is excluded. Here, a new code 208 was added and a number of codes from 225 to 241 were introduced.
- New codes 250 to 252 are introduced for deductions applied in accordance with Art. 214.9 of the Tax Code. All of them relate to losses on transactions with financial instruments in the investment account.
- The code 617 on the investment tax deduction in the form of income on the investment account provided for by Art. 219.1 of the Tax Code.
As we see, almost all tax agents will have to use the new codes for 2-NDFL in 2017, because the changes also affected the most used ones, both in terms of income (salaries, bonuses) and in terms of tax deductions (deductions for children) .
We remind you that 2-NDFL certificates for 2016 with the sign “1” must be submitted to the Federal Tax Service for each individual who has received income. This should be done no later than April 3, 2017, as well as form 6-personal income tax for the 4th quarter of 2016. If for any reason it is impossible to withhold personal income tax from the income paid to an individual, no later than March 1, 2017, a 2-personal income tax certificate with the sign “2” must be sent to the IFTS and the individual himself.
The current income codes affixed to 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 changes in the codes (Orders of the Federal Tax Service of 10.09.2015 No. MMV-7-11 / [email protected] , dated 10.24.2017 N MMV-7-11 / [email protected]).
Income Code 2000 in the certificate 2-PIT indicates the remuneration paid to the employee as remuneration. AND revenue code 2010 in the certificate 2-NDFL is used when reflecting payments under civil law contracts (with the exception of royalties).
Revenue Code 2012 in the certificate 2-personal income tax is used to reflect vacation pay.
Income code 2300 in the certificate 2-PIT
Revenue Code 2300 It is placed upon payment of temporary disability benefits to the employee. That is, this income code denotes a sick leave payment. Since such a benefit (Clause 1, Article 217 of the Tax Code of the Russian Federation), its amount should also be shown in the certificate.
2-PIT: income code 2002 and income code 2003
When in 2016 the tax authorities updated the lists of income codes and deduction codes, the 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 laws of the Russian Federation, labor contracts (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 revenue);
- code 2003 - for remuneration not related to the performance of labor duties paid at the expense of the organization’s profit, special purpose funds or earmarked income.
2760 income code in the certificate 2-PIT
This code 2760 It is used when the employer pays material assistance to an employee or a former employee who has retired due to disability or age. Note that since the amount of material assistance is not subject to personal income tax within 4000 rubles. per year (paragraph 28 of article 217 of the Tax Code of the Russian Federation), then code 2760 in the certificate 2-NDFL is used together with deduction code 503.
2720 \u200b\u200bincome code in the certificate 2-PIT
Income Code 2720 means that the individual was given a gift. And its value is included in the income. If it is more than 4000 rubles, then the excess amount is subject to personal income tax (paragraph 28 of article 217 of the Tax Code). Therefore, the line with income code 2720 indicates deduction with code 501 in the amount of 4000 rubles.
Income code 1400 in the certificate 2-PIT
Code 1400 in the certificate 2-NDFL is indicated if the individual received income from the rental of property, with the exception of vehicles, communications and computer networks (for example, fiber-optic and (or) wireless lines, power lines, etc.). If such “special” property is leased, then it is put in the form code 2400.
Income code 1010 in the certificate 2-PIT
Used when paying dividends.
Income code 2510 in the certificate 2-PIT
This code should be indicated when income is given in 2-NDFL in the form of payment for an individual and in his interests by organizations or individual entrepreneurs of goods (work, services) or property rights, including utilities, food, recreation, education
Income code 2610 in the certificate 2-PIT
It is used when indicating the material benefit received from the savings on interest for using the taxpayer with borrowed (credit) funds received from organizations or individual entrepreneurs.
Income code 2762 in the certificate 2-PIT
This code corresponds to the amount of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at birth (adoption) of a child.
Income code 4800 in the certificate 2-PIT
This code 4800 denotes other income of the taxpayer. That is, those for which "personal" codes are not set. With this code in the help are shown, for example:
- per diem paid to an employee who has returned from an amount in excess of the non-taxable personal income tax limit (paragraph 3 of Article 217 of the Tax Code);
- co-payments of temporary disability benefits and maternity benefits 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 of age, are not subject to personal income tax. For them, income codes are not set in 2-personal income tax, because you do not need to reflect these amounts in the certificate (paragraph 1 of Article 217 of the Tax Code of the Russian Federation).
Thus, the code 4800 in the certificate 2-NDFL can be considered universal for all those payments to which an independent code has not been assigned.
Other 2-personal income tax codes
As we said above, the last time the codes were updated at the end of 2017.
As a result, 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 that in general exceeds three times the size of average monthly earnings or six times the average monthly earnings for northerners ( code 2014);
- fines and penalties paid by the organization on the basis of a court decision for non-compliance with voluntary satisfaction of consumer requirements ( code 2301);
- the amount written off in the prescribed manner bad debt from the balance sheet of the organization ( code 2611);
- the amount of income in the form of a percentage (coupon) on circulating bonds of Russian organizations denominated in rubles ( code 3023).
Also a separate code ( 619 ) was assigned a deduction in the amount of a positive financial result obtained from operations recorded on an individual investment account.
When filling out all of the above codes are relevant.
Certificate 2-NDFL talks about the source of income of the employee, wages and taxes withheld. Each source of income or tax deduction has its own code. These codes are approved by Order of the Federal Tax Service of the Russian Federation of September 10, 2015 No. MMV-7-11 / [email protected] . At the end of 2016, the tax service changed the list of codes (Order of 11/22/2016 No. MMV-7-11 / [email protected]) Since 2018, the tax has made several more changes to personal income tax codes: four income codes and one deduction code. We will tell in the article which codes should be used in the 2-NDFL certificate in 2019.
Income codes that are taxed by personal income tax always
Income Code 2000 - this is wages, including allowances (for harmful and hazardous work, for night work or combination).
Income Code 2002 - A bonus for production and similar results that are provided for by labor contracts and the norms of the law.
Revenue Code 2003 - premium from the company's net profit, earmarked income, or special purpose funds.
Revenue Code 2010 - income under civil law contracts, excluding copyright agreements.
Revenue Code 2012 - vacation pay.
Revenue 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 allowances are not taxed, and they do not need to be indicated in the certificate.
Income Code 2610 - indicates the material benefit of the employee on loans.
Income Code 2001 - This is a remuneration to members of the board of directors.
Revenue Code 1400 - the income of an individual from the rental of property (if it is not transport, communications, or computer networks).
Revenue Code 2400 - The income of an individual from the rental of vehicles, communications or computer networks.
Revenue Code 2013 - compensation for vacation, which the employee did not have time to take.
Revenue Code 2014 - severance pay.
Income code 2611 is forgiven debt written off from the balance sheet.
Income Code 3021 - Interest on bonds of Russian companies.
Income Code 1010 - transfer of dividends.
Revenue Code 4800 - “universal” code for other employee incomes that are not assigned special codes. For example, per diem in excess of the tax-free limit or sick pay.
Income codes that are subject to personal income tax when exceeding the limit
Income Code 2720 - cash gifts to the employee. If the amount exceeds 4000 rubles, then tax will be charged on excess. In the certificate, the gift amount is shown with an income code of 2720 and at the same time deduction code 503.
Income Code 2760 - financial assistance to an employee or former employee who has retired. If the amount of assistance exceeds 4000 rubles, then a tax will be levied on the excess. In the certificate, the amount of help is shown with an income code of 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 a tax is levied on the excess amount. In the certificate, this amount is shown with an income code of 2762 and deduction code 504.
Since 2017, we talked about coding of child deductions.
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Order of the tax service of Russia of November 22, 2016 No. MMV-7-11 / 633 updated the tables with the decoding of income and deduction codes. They are required to fill out income statements in the form of 2-personal income tax in 2017.
We separately emphasize the moment of entry into force. The named order begins to operate on 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 of September 10, 2015 No. MMV-7-11 / 387, where:
- Appendix No. 1 - contains income codes;
- Appendix No. 2 - codes of 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 order of the tax service of November 22, 2016 No. MMV-7-11 / 633.
The first paragraph of Article 230 of the Tax Code of the Russian Federation requires all tax agents in the certificates of 2-NDFL to affix income and deduction codes. The relevant part of this form is presented below.
Now let us consider in detail what has changed. This will help not to add outdated code out of habit and get a comment from the IFTS.
Changes in Revenue Codes
Some codes have slightly changed their name. For example, positions 1532, 1533 and 1535. The essence of the restructuring of their names resulted in:
- withdrawal of mention of derivatives transactions;
- clarified that financial instruments are derivative.
And code 2641 now sounds like this: “Material benefits received from the acquisition of derivative financial instruments”.
In addition, the “military” compound code 2000 was expanded. To the monetary content and other personal income tax levied to military and equivalent persons, the Federal Tax Service added a mention of monetary allowance, which, based on paragraph 29 of Art. 217 of the Tax Code cannot be exempted from tax.
Changes in Deduction Codes
In this part, the FTS made a few more amendments.
Codes of standard deductions for personal income tax from 114th to 125th are excluded. Lines 126 - 149 took their place. They are presented with the decoding below.