Codes in the personal income tax certificate 2 decoding. Here we are also talking about two types of income

When issuing a 2-NDFL certificate, it will be necessary to use the updated deduction codes, which have been introduced since January 2019.

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For this reason, income codes are mandatory information that must be displayed in the 2-NDFL certificate.

What it is

A declaration in form 2-NDFL means tax reporting of annual frequency, which is required to be submitted to the tax authority at the end of the calendar year until April 1 inclusive.

If it is impossible to withhold tax, reporting must be submitted until March 1 inclusive.

Any hired employee reserves the right to contact the accounting department with a corresponding application regarding the issuance of a certificate, without explaining why they need it. Form 2-NDFL certificate is available.

For example, a document is required to be presented to financial institutions when trying to obtain a loan, since this document is included in the package of papers, without which it will be impossible to sign the corresponding agreement.

In addition, during dismissal or official employment in a new place, from Form 2-NDFL you can find out the maximum amount of income and the deductions used, thanks to which it is possible to accurately complete the reporting year in relation to a specific individual.

Data from the declaration in form 2-NDFL may be requested in situations such as:

• when calculating pension benefits;
  when the territorial guardianship and trusteeship authority makes a decision on the adoption of a child;
• to determine the amount of alimony payments;
• to visa centers;
• in case of litigation;
• when a family obtains low-income status, and so on.

Regardless of the purpose of the document, the document should not contain errors.

Normative base

Changes were made to the list of codes based on the Order of the Federal Tax Service of November 2016. It is this that must be referred to when entering codes into the certificate in question.

The latest amendments affected such types of citizen income as:

• the number of deductions for minor children was increased;
• various types of coding have been introduced not only for birth mothers, but also for adoptive mothers;
• in a separate group, bonuses are allocated, subject to accrual from the company’s income;
• Some items have been removed from the list.

It must be remembered that in accordance with the requirements of Article 230 of the Tax Code of the Russian Federation, encoding must be indicated in each individual document generated in the form 2-NDFL. Otherwise, the document is considered invalid.

Features of this guide

During the formation of the document under consideration, it is necessary to indicate with maximum accuracy all the information that is provided for by the norms of the legislation of the Russian Federation.

In order to correctly indicate such information in the relevant reports, it is recommended that everything be done in specialized software for payroll calculations.

The directory itself includes a considerable number of codes, which are divided into groups. However, there are no difficulties when working with it.

If you know the type of transfer from which tax is subject to withholding, you can easily find its code.

At the same time, it is necessary to pay attention to the fact that there are often situations in which it is quite difficult to determine which code will be most optimal to deliver - this type of profit is either not indicated at all in the list, or several types of code designations are suitable for it.

For example, the income code in the 2-NDFL certificate “Accrual of compensation for unused annual leave” is in most cases displayed as 2012, despite its absence in the directory.

At the same time, it is displayed by code 2013. If situations arise in which codes are not indicated, then it becomes necessary to select “Other types of income,” which means 4800.

If an employer transfers tax for his worker, the code is entered as 2510. It should be understood that choosing the first or second code value will not be considered a gross error.

When specifying a new code value, it is mandatory to indicate the type of tax that will be withheld when issuing a specific type of profit.

This is possible due to the appropriate inclusion of flags provided by the software.

For example, in the case of transferring funds due to temporary disability, it becomes necessary to activate one checkbox, since this type of income is not considered taxable.

By paying attention to such features, you can eliminate the likelihood of making mistakes.

Table with transcript (2012, 2002, 2000, 2300, 4800)

As noted earlier, the code value directly depends on the specific situation, in particular, bonds, premiums, and so on.

For example, bonuses could be coded like this:

2000	Displays the fact of accrual of bonuses directly for successful employment. In addition, it can confirm the fact of transfer of funds for the maintenance of military personnel of citizens and equivalent categories
2001	In this case, the code displays the accrual of incentives to the director, board of directors and other similar persons
2010	The transfer is carried out on the basis of a civil law agreement, with the exception of royalties
2012	Confirmation of transfer of vacation pay
2002 and 2003	Other types of awards

At the same time, it must be remembered that in the case of transferring funds as benefits due to temporary loss of legal capacity, it becomes necessary to indicate code 2300.

In the case of income that was received as a result of banking operations, there is a need to pay attention to such types of encodings as:

2800	Can be used in relation to funds received as a result of repayment of previously incurred debt obligations on bills of exchange
2900	Applies to funds that could be received in the event of transactions with foreign currency
3010	The code designation is applied to winnings that could be received when playing a lottery, sweepstakes, etc.
3020	It is used to confirm the transfer of interest on existing bank deposits in the event of an increase in amounts, calculated on the basis of the refinancing rate of the Central Bank of the Russian Federation during the period when the transfers occurred. In this case, the refinancing rate is used for rubles, for foreign ones - 9% per annum
3021	Used in relation to the amounts of interest that were received on the basis of a time pension deposit in a banking institution
4800	Displays other income

Please note that the types of codes considered are far from exhaustive.

At the same time, you need to understand that they are used in most cases in relation to the officially employed civilian population.

Possible errors when filling out

There are some rules that must be fully complied with during the generation of the certificate in question in form 2-NDFL.

In particular you will need:

In the field where the tax agent is displayed	The personal signature of the authorized person must be affixed, and with a transcript. This type of entry must be indicated in blue or black ink - with a ballpoint pen
The date format must be specified not in any form	As is common in other documents, but exclusively in the format DD.MM.YYYY
Appropriate company seal	It should not be placed in an arbitrary place on the 2-NDFL form, but directly in the lower left corner. For these purposes, a special mark was developed in the document, displayed as “M.P.”

Thanks to knowledge of these basic filling rules, you can significantly reduce the likelihood of getting into situations in which there is a need to re-apply for a certificate in form 2-NDFL.

What is not taxed

According to the norms of tax legislation, there are incomes for which it is impossible to exclude them from the tax base.

In particular:

• earnings;
• payment of bonuses;
• accruals based on a signed civil agreement;
• transfers in the form of vacation pay;
• bonus transfers to management;
• funds received for renting property and transport;
• dividends - code 1010.

Income code 2300 in personal income tax certificate 2 reflects benefit data. This refers to temporary disability benefits. Almost all types of income in our country are subject to some kind of taxes. These are mandatory contributions to the pension and social insurance fund. These deductions are made on the basis of reporting documentation in format 2 personal income tax. Withholdings and deductions of funds are carried out thanks to tax agents, that is, employers who draw up reporting documents for all their...

In addition to the standard salary, which is paid to an employee on the basis of an employment contract, there may also be other types of income that must be recorded in certificate 2 of the personal income tax. If we are talking about income that is not subject to taxation, then in this case, such income is not indicated in the document at all.

In principle, there are strict rules regarding the form and content of this document. However, there are certain nuances that you need to know when filling out the certificate.

Nuances of issuing personal income tax certificate 2

1. The certificate is filled out exclusively on a specialized form;
2. All information about the employee must match his passport information;
3. Salary is displayed with code 2000 and is broken down by month;
4. All other types of income must also be documented in code;
5. When using programs to fill out certificates, you need to make sure that these programs have updated codes from 2012.

You can find all the rules for preparing this document on the Federal Tax Service website. At the same time, there are no particular difficulties, especially if you use an automatic calculation program. But, you definitely need to acquire a specialized reference book of income codes in order to correctly make all the necessary calculations. The thing is that the algorithm of modern programs involves automatic calculation of tax deductions by type of income (different incomes are subject to different tax deductions).

What does income code 2300 mean in personal income tax certificate 2?

As we said earlier, this code displays data on benefits that are provided to temporarily disabled citizens - employees. According to the tax code, these payments are considered income and are subject to taxation.

On the back of the certificate, in the total column, you will need to indicate the bag to be deducted. The employee receives only the amount of “net” income. That is, wages minus deductions. The payroll must indicate only the amount to be paid, that is, without taking into account personal income tax. So, when filling out a certificate for a temporarily disabled employee, his benefit income should be displayed with code 2300.

Income code 2400 in personal income tax certificate 2 displays the amount of income that was received by an individual from leasing certain vehicles. In this...

A personal income tax certificate is a special document that allows you to confirm the income level of a particular citizen. It should be noted that the certificate is issued in a standard manner.

It is only necessary to note that the process itself has its own characteristics and subtleties - all of them are best worked out in advance.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Purpose of the document

Citizens of the Russian Federation are required to pay income tax. It is also referred to as personal income tax.

A special abbreviation is also used, which makes it possible to indicate all the data as accurately and briefly as possible.

But it should be noted that to reflect information about income, a special document is used - a certificate in form 2NDFL, the form of which can be used.

It has a standard format, which is determined by law. Moreover, the validity period of the certificate is not established. But it will be necessary to note that the compilation process is completely standard.

It must be remembered that there is a wide range of various subtleties associated with design. It is important to consider that this document can be submitted to various authorities.

It won’t be difficult to get acquainted with what a 2-NDFL certificate looks like. Moreover, not only individual entrepreneurs, but also individuals whose activities fall under the definition of self-employed can independently compile.

Reporting is prepared for all employees annually. Information must be submitted by April 1 following the reporting year.

Tax agents need to be as careful as possible. Tax deduction is not possible for all payments. This point will also need to be taken into account. You shouldn't make mistakes.

There is a list of situations when the presence of a 2NDFL certificate will be mandatory:

You should treat 2NDFL especially responsibly if you submit it to the Federal Tax Service. Since the presence of errors may be regarded by the tax office as an attempt to avoid providing information about your income.

There is also a serious fine for this. As well as a penalty - the amount of which is calculated individually. It is important to work through all such points in advance.

The document itself is usually drawn up directly at the place of official employment. Who compiles 2NDFL:

It is also worth noting that the majority of Russian citizens do not pay personal income tax on their own. The amount of this tax for 2019 is 13%. It should be noted that over time the value may change slightly.

But this will not happen soon. 2NDFL is distinguished by the following important features:

• there is an established document format;
• format violation is not allowed;
• It is prohibited to draw up a document with false data.

Separately, it should be noted that falsifying personal income tax or entering a small amount of false data is equivalent to forgery of documents.

The Criminal Code of the Russian Federation has a separate article, the punishment for which implies real imprisonment, as well as a significant fine and many other problems.

You should not try to deceive government authorities. This can cause serious trouble.

The employer and the official responsible for drafting should be as careful as possible. Because failure to comply with the law may result in serious liability.

Moreover, for legal entities it is expressed in significant fines - up to several hundred thousand rubles. In addition, the Federal Tax Service may see the mistake as an attempt to hide the real income of the enterprise. And impose a serious fine.

Codes used in this document

Another important point is what kind of code is written at the bottom of the document. It comes in two types and consists of only 1 digit:

Also in the document, information about the Federal Tax Service is reflected in a special field. Each division of the tax inspectorate has its own designation - a coding of numbers.

Deduction codes are also different - if any need to be indicated. It is very important to familiarize yourself with their types in advance. An error of even one digit can cause serious trouble.

Clause 2.2 contains the personal data of the person whose information is being transmitted. Moreover, the data must be reflected accurately.

Last name, first name and patronymic are written in full, no abbreviations are used. Clause 2.3 is a designation of the taxpayer’s status, his date of birth and citizenship.

All this data is indicated with special codes. They are prescribed in special NAPs. It is important to work through this point in advance.

Errors in the designation of codes are not allowed. It is important to familiarize yourself with all the rules and subtleties of the procedure in advance.

Because this will avoid problems. Often, due to legal illiteracy, an employer makes a mistake.

What does 2012 mean?

Separately, you need to familiarize yourself with the fact that this is the 2012 income code in the 2-NDFL certificate. There is a wide range of character sets - which need to be carefully understood. This is the only way to prevent mistakes.

There is a separate coding for vacation payments, bonuses, and compensation for vacation upon dismissal. All these incomes must be indicated in the 2NDFL certificate.

Disability to work is not a basis for non-payment of remuneration. There is a special list of income codes that allows you to reflect all the necessary information in the 2NDFL certificate.

Most commonly used codes:

The total list of all rewards includes an extensive list of items. You need to familiarize yourself with all of them in advance. This will avoid problems with the tax authorities.

Since various errors can be regarded as an attempt to evade paying taxes. That is why you need to carefully and in advance understand the reflection of information in the 2NDFL certificate.

Otherwise, fines may be imposed. And not only for a legal entity, but also for an official.

Example of filling out a certificate

A document of this type must include the following basic data:

• reference to the norm of legislation - on the basis of which the document is drawn up;
• the name of the document itself;
• the period of time for which the document is drawn up;
• serial number of the document, as well as the date of preparation;
• information about the tax agent – ​​who carries out all money transfers;
• information about the individual who receives income;
• income that is taxed at the appropriate rate;
• deductions of various types - these are standard, social, as well as investment and property;
• total income and tax deducted.

At the bottom of the document is information about the tax agent, as well as various other things. There are also special programs in which it will be possible to carry out registration.

All procedures are performed fully automatically, any errors will be kept to a minimum. However, it is important to know exactly what data is reflected in such a document.

Every year, accounting is becoming more and more automated. There is no need to enter data manually. You can easily use 1C to prepare a 2NDFL certificate.

The process includes stages (for 1C: Accounting 8.8):

• open the “taxes and fees” section;
• follow the special link - “2NDFL for employees”;
• Click the “create” button in the window that opens;
• Next, you will need to fill out the form details - or they will be filled out independently by the application if all the necessary data is available.

Then you can simply print the document. It is worth noting that in different versions of 1C this process may differ, and quite significantly. Therefore, you need to familiarize yourself in advance with how the certificate is issued.

Sometimes 2NDFL registration is required for an unemployed person. But it should be noted that in the absence of work it will also be possible to obtain a certificate.

To do this you can contact:

• at the place of previous employment;
• to social security authorities for assistance.

Some institutions offer to issue a personal income tax certificate for free. But it should be remembered that this can mean serious trouble. Since providing false information and forged documents entails serious responsibility.

And not administrative, but criminal. This issue will need to be worked out in advance. You should not trust various fly-by-night companies. Because they often make money from gullible citizens in this way.

The employer’s obligation is to annually submit to the fiscal authorities certificates of staff income, compiled for each specialist separately. The employee has the right to request this document in a unified form for independent submission to the Federal Tax Service, bank, visa center or other interested structure. The accountant’s task is to draw up the paper correctly and comply with the provisions of the current legislation. To do this, he needs to know when to enter income code 2300 in the 2-NDFL certificate, and when to select another numerical value.

Information on income and tax deductions is annually submitted by firms and individual entrepreneurs to the tax office. Failure to comply with this rule will result in penalties.

According to Art. 62 of the Labor Code of the Russian Federation, an employee of an organization has the right to request the issuance of a certificate, and the accounting department is obliged to fulfill it within three days. Employees need paper for the following purposes:

• employment with a new employer;
• submission of a declaration to the Federal Tax Service in form 3-NDFL;
• registration of property or social deductions;
• confirmation of your level of well-being for interested structures (bank, guardianship and trusteeship authorities, court, visa center, etc.).

The obligation to issue certificates is assigned by law to tax agents - firms and private merchants who make payments to individuals, withhold tax from them and transfer them to the budget.

The requirements for filling out the certificate are the same regardless of who the recipient of the document is: the Federal Tax Service or the bank. However, in the first case, an accountant’s mistake is fraught with penalties for the compiling agent or a refusal to provide a deduction to a citizen.

For example, incorrectly selecting the “sick leave” income code in the 2-NDFL certificate will not cause a loan refusal. For the bank, the amount of profit received from the employer is of paramount importance. Tax authorities, on the contrary, will pay attention to the inaccuracy and regard the document as erroneous.

What is an income code?

For ease of reading the 2-NDFL certificate, it uses abbreviated symbols that reflect certain types of profits of individuals and deductions provided by current legislation. Coding makes the document compact without compromising the semantic content.

Income codes for the 2-NDFL 2017 certificate are numbers consisting of four digits used to indicate the type of employee income received from the employer. They are indicated in the third part of the certificate.

To fill out the document, the accountant must select the appropriate values ​​from the reference book given in the Federal Tax Service Order MMV-7-11/387@, dated 2015. The list is frequently updated, so to correctly fill out the certificates, the accountant needs to monitor changes in legislation and make the appropriate settings in the accounting program (for example, 1C).

The latest changes to the current directory were made in 2016. Now it has 85 values, from which the accountant must choose the most correct one for the current situation. If none of the available values ​​are suitable, income code 4800 is entered in certificate 2-NDFL - “Other income”. It is appropriate in the following situations: transfer of compensation for unused vacation, severance pay in excess of the amount established by law, etc.

Choosing an income code: example situations

The current directory offers a wide selection of options for profit received from the employer, but in current practice the following codes are recognized as the most popular:

• Type of income 2000 - denotes the wages received by specialists for the performance of assigned functions, the monetary allowance of military personnel. The code is not used to indicate payments under civil contracts.
• 2010 - used to reflect in the certificate payments received by an individual from a company or individual entrepreneur under the GPB (with the exception of remuneration to authors of works).
• Code 2300 - used to reflect payments for sick leave. Opposite the numerical designation, the accountant writes down the amount of benefits transferred to the specialist for the period of incapacity.
• 2012 – indicated opposite the amounts of vacation pay transferred to the company’s personnel.

Important! The value “2012” is used in situations where a working specialist goes on paid vacation. If the accountant paid the dismissed employee compensation for unpaid vacation, you need to use the designation “4800”.

How to reflect bonuses and gifts in 2-NDFL?

Since 2016, bonuses indicated in the income certificate are divided into two types, each of which has its own numerical designation. The accountant needs to choose the correct one from the alternatives:

• Income code 2002 in the 2-NDFL certificate is used to reflect the amounts of incentives paid for the achievement by specialists of the results stipulated by the employment contract or current legal regulations. These bonuses are written off against the cost of production and are not paid out of net profit.
• Code 2003 – other incentives of a non-productive nature, i.e. not directly related to the results of specialists’ work (for example, a bonus for an anniversary, before retirement, etc.). They are paid from the organization’s net profit or target funds.

What income code in the 2-NDFL certificate is applicable to reflect financial assistance to staff? In 2017-2018 The accountant has to choose between three options used in different situations:

• 2760 is the amount paid to employees (current or former) who retired for a well-deserved rest.
• 2762 – cash incentives paid to the mother (father) at the birth of a child.
• 2710 – other types of material support for personnel that are not included in the previous two paragraphs.

Important! Assistance under code 2762, paid within 50 thousand rubles, is exempt from income tax. When specifying it, the accountant must enter deduction code 503 in the 2-NDFL certificate.

The company has the right to give gifts to staff dedicated to special dates and events. To designate these incentives in 2-NDFL, code 2720 is used. If the monetary equivalent of the gift is 4 thousand rubles. and less, the payment of income tax is not provided for by law. Next to the amount is the deduction code 501.

Other income codes in 2-NDFL

The code book is extensive: Federal Tax Service specialists have provided for a large number of situations related to the relationship between individuals and tax agents. Let's look at other commonly used notations:

• 1010 – the amount of dividends received from participation in the authorized capital of the organization.
• 2400 – proceeds from the rental of cars, computer networks and communications equipment to the hiring company.
• 1400 – income from the provision to the employer for temporary use of other property that does not fall into the previous category.
• 2610 – material benefit expressed in savings of %% due to a lower (zero) rate on loans issued by the employing company.
• 2510 is a code used in situations where an organization pays for an employee’s utilities at his place of residence, the cost of food, treatment in a sanatorium, etc.

According to the explanations of the Federal Tax Service, the use of code 4800 is acceptable if none of the options listed in the directory are suitable to indicate the situation. Here are examples of its application:

• compensation for unpaid leave upon dismissal;
• travel allowances above the norm;
• additional payment of benefits up to average earnings from company funds.

In order not to get confused in the designations, the company’s accountant is recommended to use the codes from the new version of the directory approved in 2016, regardless of who the potential recipient of 2-NDFL is: the tax office or a third-party organization. It is necessary to “keep your finger on the pulse” of changes in legislation in order to promptly respond to the emergence of new codes.

How to indicate the deduction code in the 2-NDFL certificate?

The fourth section of the certificate is devoted to the types of deductions that an employee is entitled to claim. They reduce the tax base and reduce the amount of personal income tax transferred by the company to the budget for a specific specialist.

To fill out the section, the accountant needs to use the updated directory of deduction codes, valid since 2016. All designations presented in it are divided into the following groups:

• 126-149

These are standard deductions provided to parents for their children. For example, deduction code 126 in the 2-NDFL certificate is used for a person who is supporting a child under 18 years of age (or up to 24, if he is a full-time student at a university).

• 201-25, 618, 620

Investment deductions related to activities in the securities market.

• 310-311

Property deductions provided to the taxpayer. Code 310 applies to amounts spent on construction, purchase of real estate or land, 311 – to %% for targeted loans to solve the housing problem.

• 320-328

Codes of social deductions, including amounts spent on treatment, education of the taxpayer himself or his family members.

• 403-405

Professional deductions, including amounts of documented expenses for performing work under civil contracts or receiving royalties.

• 501-510

Deductions that reduce the value of gifts and financial assistance. For example, it is legally established that gifts to employees of an organization worth up to 4 thousand rubles. are not subject to income tax.

Deduction from income received in the form of dividends, specified in Art. 214 Tax Code of the Russian Federation.

The correct choice of income and deduction codes is an important element in the correct preparation of a 2-NDFL certificate. Mistakes made can lead to lengthy proceedings with the Federal Tax Service, and in some cases, the imposition of penalties.

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