Expense codes of personal income tax per year decoding. Updating personal income tax codes: what to look for
It will help you to remember the code of your IFTS.
But there are also more complex codes. For example, the code of an identity document in 2-NDFL. There are 14 such "documentary" codes in total. They can be found in the reference book of document codes (Appendix No. 1 to the Procedure for filling out the form). Code 21 denotes a passport of a citizen of the Russian Federation, code 03 is a birth certificate, code 07 is a military ID, etc.
In addition, the certificate must indicate the citizenship of the individual for which the certificate is issued. And also with the help of code. To mark citizenship (country code) in 2-NDFL, you need to determine it in accordance with All-Russian classifier countries of the world (OKSM, adopted by the Resolution of the State Standard of December 14, 2001 No. 529-st). The country code for Russia for 2-NDFL is 643.
But the most interesting codes in the form are, of course, the codes of income and deductions for personal income tax. As a rule, it is on them that accountants have most of the questions: what code to put in the 2-NDFL certificate.
Income codes for reference 2-NDFL in 2018
The income codes in 2-NDFL, used when issuing certificates for 2018, were approved by Order of the Federal Tax Service of 10.09.2015 No. ММВ-7-11 / [email protected]... They are indicated in the rows of the application table opposite the corresponding income of the individual. Next, we will analyze in detail the individual income codes in the 2-NDFL certificate (the most commonly used ones).
Income code 2000 in the certificate, 2-NDFL is used to designate the remuneration paid to the employee for the performance of labor duties. That is, the code for the 2-NDFL certificate is 2000, and for the salary paid in cash. But the salary in kind must be indicated code 2530. Income code 2010 in the certificate, 2-NDFL is used for payments under civil contracts (except for royalties) . A deduction can be applied to them in the amount of documented expenses (incurred by the contractor), which is reflected in the certificate with code 403.
Income code 2012 in the certificate 2-NDFL is provided for vacation pay. It is on the amounts paid to the employee in connection with the provision of him with annual paid leave (Article 114 of the Labor Code of the Russian Federation). In the 2-NDFL certificate, vacation compensation upon dismissal is reflected from income code 2013.
Code 1010 in the certificate, 2-NDFL is used when paying dividends.
Income code 2510 in the 2-NDFL certificate shows the payment for an individual by organizations and entrepreneurs of goods (works, services) or property rights, including utilities, food, rest.
Personal income tax deduction codes in 2019
Together with the income codes, the codes of tax deductions for personal income tax were also 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 dated September 10, 2015 No. ММВ-7-11 / [email protected]). Some amounts and deduction codes in the 2-NDFL certificate are indicated in the rows of the table in section 3 opposite the income of an individual in respect of which this deduction is applied. For other deductions, there is a special section in the help 4. Below are individual deduction codes that were not mentioned earlier.
Deduction code 126 in the certificate, 2-NDFL is put if the parent is provided with a standard deduction for the first child under the age of 18 or for a full-time student under the age of 24 (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation). For deduction for the second child is provided code 127 in the certificate 2-NDFL , for the third and every next child - code 128.
For deductions to a parent for a disabled child, deduction code 129 in the help 2-NDFL.
Deduction code 104 in the certificate 2-NDFL must be affixed when the deduction is provided to the person specified in the list of paragraphs. 2 p. 1 art. 218 of the Tax Code of the Russian Federation. It names the heroes of the USSR, heroes of Russia, participants in the Great Patriotic War, parents and spouses of military personnel who died in the line of duty military service other.
Deduction code 311 the certificate indicates if the employee was provided property deduction in connection with the acquisition or construction of housing on the territory of the Russian Federation (clause 3 of clause 1 of article 220 of the Tax Code of the Russian Federation). If at the same time the employee had to use a targeted loan or credit and the deduction is due to him in the amount of interest paid on it, 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 value of gifts received from organizations and entrepreneurs.
Deduction code 508 in the certificate 2-NDFL will show that a deduction was applied for the amounts of one-time financial assistance provided by employers to employees at the birth of a child.
Codes in the help 2-NDFL in 2019: decryption
The full decoding of the income and deduction codes in the 2-NDFL certificate is given in
In the 2-NDFL certificate, the tax agent reflects income paid to an 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 dated September 10, 2015 No. ММВ-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's take a closer look at 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, use the previous form approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 / 485. No changes were made to it, but from 26.12.2016 new income and deduction codes should be indicated in the certificate.
Individual income codes are indicated in section 3 of the 2-NDFL certificate. Some codes have changed their wording, some have been canceled altogether, and new ones have also appeared. In more detail, the changes look like this:
- For codes 1532, 1533, 1535, 2641, the names of receipts from operations with derivative financial instruments were clarified, and now they do not mention forward transactions.
- Instead of one code 1543, used for income generated on an individual investment account, ten new ones appeared at once. Codes from 1544 to 1549 are needed to reflect income transactions with derivative financial instruments and securities recorded in an individual's investment account. The other 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 REPO transactions.
- Code 2000 now does not apply to indicate premiums. New codes have been introduced for 2-NDFL, depending on the source of payment: if bonuses were paid not from profit and not from targeted receipts and special purpose funds, the code 2002 is applied, but if funds for the payment of bonuses and other remunerations were taken from these sources, they denoted by code 2003.
- Deleted code 2791, denoting income in kind received by employees of agricultural enterprises on account of wages.
- The wording of the code 3010 has changed, now these are incomes received in the form of winnings on the sweepstakes and in the bookmaker's office.
Deductions: new codes in the help 2-NDFL
Section 4 of the 2-NDFL certificate reflects all deductions applicable to the income of individuals. The changes in this part are very significant:
- Canceled codes for standard "child" deductions(Article 218 of the Tax Code of the Russian Federation) from 114 to 125, and instead of them new ones from 126 to 149 were introduced. As you can see, there are much more “children's” codes, which is explained by the introduction of different sizes of deductions, depending on the number of children, and a division has also appeared for codes for deductions to parents, guardians and foster parents, guardians of the child.
- The names of the codes for deductions related to the costs of securities and derivative financial instruments (Articles 214.1, 214.4 of the Tax Code of the Russian Federation). These are codes from 205 to 207, 209, 210 and 220. Code 221 for expenses on securities on an individual's personal investment account is excluded. Here was added new code 208 and a whole series of codes were introduced from 225 to 241.
- New codes 250 to 252 have been introduced for deductions applied in accordance with Art. 214.9 of the Tax Code of the Russian Federation. All of them relate to losses on operations with financial instruments on an investment account.
- Abolished code 617 on investment tax deduction in the form of income on an investment account, provided for in Art. 219.1 of the Tax Code of the Russian Federation.
As we can 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 IFTS for each individual who received income. This should be done no later than April 3, 2017, as well as the 6-NDFL form 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 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 payment sick leave... 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 norms of the legislation of the Russian Federation, labor agreements (contracts) and / or collective agreement(paid not at the expense of the organization's profits, not at the expense of special purpose funds or earmarked income);
- 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 excess is subject taxation of 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 Vehicle, communication facilities 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 specified when income is given in 2-NDFL in the form of payment for 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 the 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 outstanding bonds Russian organizations denominated in rubles ( code 3023).
Also separate code ( 619 ) was assigned a deduction in the amount of positive financial result received from transactions recorded on an individual investment account.
When filling in, all of the above codes are valid.
Help 2-NDFL tells about the sources of the employee's income, wages and withholding taxes. Every 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 dated 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 a few more changes to personal income tax codes: four income codes and one deduction code. We will tell you in the article which codes need to be used in the 2-NDFL Help in 2019.
Income codes that are always subject to personal income tax
Income code 2000- this is wage, including allowances (for harmful and hazardous work, for work at night or combination).
Income code 2002- bonus for production and similar results, which are provided for by labor contracts and legal norms.
Income code 2003- a premium from the company's net profit, earmarked income or special purpose funds.
Income code 2010- income from civil law contracts, excluding copyright contracts.
Income code 2012- vacation pay.
Income code 2300 - hospital allowance... It is subject to personal income tax, so the amount is entered in the certificate. At the same time, maternity and child benefits income tax are not taxed, and you do not need to indicate them in the certificate.
Income code 2610- denotes the material benefit of the borrower.
Income code 2001 is the remuneration to the members of the board of directors.
Income code 1400- income of an individual from the lease of property (if it is not transport, communications or computer networks).
Income code 2400- income of an individual from the lease of vehicles, communication facilities or computer networks.
Income code 2013- compensation for vacation that the employee did not have time to use.
Income code 2014- severance pay.
Income code 2611 is a forgiven debt written off from the balance sheet.
Income code 3021- interest on bonds of Russian companies.
Income code 1010- transfer of dividends.
Income code 4800- “universal” code for other employee's income, which are not assigned special codes. For example, daily subsistence allowance in excess of the tax-free limit or sick leave co-payment.
Income codes that are subject to personal income tax when the limit is exceeded
Income code 2720- cash gifts to the employee. If the amount exceeds 4,000 rubles, then tax will be charged on the excess. In the certificate, the amount of the gift is shown with the income code 2720 and at the same time with deduction code 503.
Income code 2760- material assistance to an employee or a former employee who has retired. If the amount of assistance exceeds 4,000 rubles, then tax is charged on the excess. In the certificate, the amount of material aid is shown with an income code of 2760 and at the same time deduction code 503.
Income code 2762- a 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. In the certificate, this amount is shown with the income code 2762 and deduction code 504.
We have talked about coding child deductions since 2017.
Generate a 2-NDFL certificate automatically in the online service Kontur.Beschtry. Here you can keep records, pay salaries and submit reports.
Order tax service Russia of November 22, 2016 No. ММВ-7-11 / 633 updated tables with explanations 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.
First paragraph of Article 230 Tax Code RF obliges everyone tax agents in the 2-NDFL certificates, put down the income and deduction codes. 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 derivative.
And the code 2641 now sounds like this: “ Material benefit received from the acquisition of derivative financial instruments ”.
In addition, the "military" component of the 2000 code has been expanded. Personal income tax payments to the military and persons equated to them, the Federal Tax Service added a mention of monetary allowance, which on the basis of paragraph 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.
Codes standard deductions 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.