Sick leave in 2 ndfl what is the income code. How is sick leave calculated and taxed with personal income tax? Personal income tax from sick leave: a pilot project

At the end of each tax period the employer - both the organization and the entrepreneur - is obliged to submit reporting documentation to the Federal Tax Service in the form of 2-NDFL. It is submitted to the inspection annually and must be issued to an employee upon request.

Attention! Since reporting for 2018, different forms of the 2-NDFL certificate are in force for issuance to an individual and transfer to the tax office. See details.

Due to the large-scale introduction of computer technologies in accounting, 2-NDFL has not been filled in manually for a long time. For these purposes, specialized computer programs are used for accounting and payroll accounting.

Each type of income earned by the employee is subject to taxation at the appropriate rate. However, to reduce the amount of disclosures required, a coding system has been developed that represents each source of income in encrypted form.

Code for sick leave in 2-NDFL

New codes have been introduced since 2017. The indicator 2300 is used as the sick leave income code in the 2-NDFL certificate. The updated requirements were introduced by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11- / 633 dated November 22, 2016.

But you should separate the amount of benefits and the amount of co-payments before actual earnings. The supplement to the allowance should be recorded in the certificate with the code 4800.

Outcome

Every employee officially employed in a Russian organization is entitled to a temporary disability benefit in case of illness. The code corresponding to the sick leave in 2-NDFL is 2300.

In the article we will tell you to whom and why the 2 ndfl certificate is issued with the decree, what data it contains. Let's deal with the wording first. Decree, maternity leave - for the sake of simplicity, they call the time when the employee is:

• on maternity leave
• on parental leave up to one and a half years

During such periods, the employee, as a rule, does not work, but receives benefits in accordance with Federal Law No. 255-FZ of December 29, 2006. When a certificate is issued in accordance with Form 2- Personal Income Tax Help in the form of 2-NDFL issued only in the case when there were payments of income to the employee. And not just income, but income taxed on personal income according to the rules of chapter 23 Of the Tax Code (hereinafter referred to as the RF Tax Code). Read also the article: → "Why do I need a 2-NDFL certificate". These are payout cases:

• Salaries and bonuses
• Material assistance over 4 thousand rubles.

Maternity income code in the 2 ndfl certificate

Immediately it should be noted that in our country there is a law that indicates the need for deductions tax contributions from almost all types of income of individuals. It is for this reason that the tax agent, in the role of which the employer acts, must provide detailed data on all types of employee income precisely through the help of 2 personal income tax. The certificate is drawn up on the basis of well-established rules.

1. Employee and employer data;
2. Data on income received and deductions;
3. Deduction data;
4. Total income;
5. The total amount of taxes calculated, withheld and transferred.

There are certain features of document formatting with different attributes.

Help 2-ndfl under decree

An employee located in maternity leave, asks for a 2-NDFL certificate to receive a subsidy. No income for the employee in this year didn't have what to do? If your organization is located in regions where the FSS pilot project is not yet active, you can issue it a certificate of free form, indicating the amount of benefits received. In the regions where the pilot project is operating, organizations do not pay benefits for maternity and childcare up to one and a half years.
Read also the article: → “What is a 2-NDFL certificate for? How to fill in the form correctly? " Benefits are paid directly territorial body FSS. This means that you are not entitled to issue a certificate in any form to such an employee.
Question number 2.

Maternity certificates in the 2-ndfl certificate do not show

In the certificate, the amount of material aid is shown with an income code 2760 and at the same time a deduction code 503. Income code 2762 is a one-time 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 help, this amount is shown with the income code 2762 and the deduction code 504. We talked about the coding of child deductions since 2017 here. Generate a 2-NDFL certificate automatically in the online service Kontur.Beschtry.
Here you can keep records, pay salaries and submit reports. The first month of work is free for all new users.

Auditoris.ru

Income code 2003 - a premium from the company's net profit, earmarked income or funds special purpose... Income code 2010 - income from civil contracts, excluding copyright contracts. Income code 2012 - vacation pay. Income Code 2300 - Hospital Benefit.

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 employee on loans.

Important

Income code 2001 is the remuneration for board members. Income code 1400 - income of an individual from the lease of property (if it is not a vehicle, communications or computer networks). Income code 2400 - income of an individual from the rental of vehicles, communication facilities or computer networks.

Income codes in 2-ndfl in 2018

Add to favoritesSend by mail The sick leave code in the 2-NDFL certificate implies the reflection of information about the employee's temporary disability. Let's consider what its actual meaning is. What are the codes of the 2-NDFL form for? The code for sick leave in 2-NDFL? Results What are the codes for the 2-NDFL form for.At the end of each tax period, the employer - both the organization and the entrepreneur - must submit reporting documentation to the Federal Tax Service in the form 2-NDFL. It is submitted to the inspection annually and must be issued to an employee upon request.

Due to the large-scale introduction of computer technologies in accounting, 2-NDFL has not been filled in manually for a long time. For these purposes, specialized computer programs are used for accounting and payroll accounting. Each type of income earned by the employee is subject to taxation at the appropriate rate.

What is the sickness income code in the 2-ndfl certificate?

Income code 2014 - severance pay... Income code 2611 is a forgiven debt written off from the balance sheet. Yield Code 3021 - Bond Interest russian companies... Income code 1010 - transfer of dividends. Income code 4800 is a “universal” code for other employee incomes that are not assigned special codes.

Attention

For example, daily subsistence allowance in excess of the tax-free limit or sick sickness supplement. See the full list of income and deductions for reference 2-NDFL 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 is charged on the excess.

• Temporary disability benefits (including caring for a sick child)
• Other income (for example, from renting property owned by an employee).
• Other payments listed in Chapter 23 of the Tax Code of the Russian Federation.

Income in the form of benefits for maternity and childcare up to one and a half years These types of income are not subject to personal income tax. This is directly established by clause 1 of Article 217 of the Tax Code of the Russian Federation. In what cases can a 2-NDFL certificate be issued to an employee who is on maternity leave:

1. If the employee is on parental leave for a child up to one and a half years old and in accordance with Article 256 Labor Code The Russian Federation wrote a statement about the desire to work during this vacation on a part-time basis.

What is the income code in the 2 ndfl certificate for maternity leave

You can read about this in the specialized instructions that are created for accountants as an ideal assistant in matters of issuing a certificate of 2 personal income tax. You also need to draw your attention to the existence of software, the use of which allows you to get the benefits of quickly calculating the required tax deductions. How to find out the maternity income code in the 2 personal income tax certificate? Maternity and pregnancy benefits are not taxable - p.

1 tbsp. 217 of the Tax Code of the Russian Federation. It must also be said that there are specialized codes that allow you to determine the type of income. All codes are in specialized reference books. There is no code for this type of income, such as maternity benefits or childbirth benefits.

According to the letter of the Ministry of Finance of 04.04.2007 N 03-04-06-01 / 109, if the income includes types of income that are exempt from personal income tax, they should be displayed in a certificate with attribute 2. When filling out certificates, many accountants put in cases with child support code 2300, which is displayed in the certificate with attribute 2. Thus, income is indicated and at the same time it is indicated that taxes are not deducted from this income.

AUTHOR OF THE ARTICLE: Yarova Nina Valerievna Year of birth: 1984 Country / City: Russia / Tula Education: Higher economic and higher philological university: TulSU Place of work: Service "Lawyer" Position: Accountant-consultant Family status: married About myself: I have experience of work in government and commercial structures. Currently I work from home: I write articles, advise people by phone.
However, to reduce the amount of disclosures required, a coding system has been developed that represents each source of income in encrypted form. The code for sick leave in 2-NDFL Since 2017, new codes have been introduced. The indicator 2300 is used as the sick leave income code in the 2-NDFL certificate. The updated requirements were introduced by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11- / 633 dated November 22, 2016. For details, see our publication "Personal Income Tax Deduction Codes - 2017". Results Each employee officially employed in a Russian organization is entitled to a temporary disability benefit in case of illness. The code corresponding to the sick leave in 2-NDFL is 2300.
BUDGETARY ACCOUNTING BUDGETARY ACCOUNTING BUDGETARY REPORTING LAWS AND PRACTICE OTHER MATERIALS How to find out the maternity income code in the 2 NDFL certificate? The question is quite common. And you must immediately say that it is almost impossible to find a definite answer. The thing is that, like the hospital allowance, the childcare allowance for one and a half years, is not subject to personal income tax. For this reason, many believe that it is not worth indicating this income in the certificate. At the same time, the inspector often makes a remark to the accountants that the document was drawn up incorrectly, since, in principle, it should contain all the information about the income received. Let's take a closer look at this issue. What is personal income tax certificate 2? Basically, this is a specialized declaration that displays the income received natural person.

Sick leave income code in personal income tax certificate 2 - 2300. Thus, when filling out certificate 2 Personal income tax accountant must reflect this amount under a specific code. Help is issued exclusively tax agent, which must provide the IFTS with data about each of its employees. This is exclusively about income data. Hospital payments are also considered income, therefore, they must certainly be reflected in the certificate.

Income code 2300 in personal income tax certificate 2
The income code 2300 in the personal income tax certificate 2 reflects the data on the benefit. This refers to the temporary disability benefit. Almost all types of income in our country are taxed123

The certificate is filled out solely on the basis of the reporting sheet. For rent at the IFTS at the end of the reporting period. The document can be provided at the request of the employee, on the basis of the submitted application.

How is the sickness income code reflected in the 2 personal income tax certificate?

It is quite obvious that when filling out this certificate, a very significant number of questions arise. However, there is a well-defined instruction that allows accountants to eliminate certain mistakes in filling out documents.

Today, the certificate is filled out solely on the basis of the use of a specialized form. Accountants try to use specialized programs that allow the calculation process to be performed in an automatic mode.

All income is displayed as a kind of codes. Thus, the process of automatic tax calculation is formed, according to a certain algorithm.

That is, tax from different types of income is calculated according to different interest rateIt is for this reason that it is very important to clearly define the income code so that the program can correctly, in automatic mode, make the necessary calculations.

Sick leave in the certificate is reflected in the form of income. The code for this income is 2300.

Registration of the certificate: features and nuances

1. To issue a certificate of 2 personal income tax, you need to mandatory use a specialized form;
2. The certificate will certainly display all data about the employee and the employer;
3. All income is indicated in code format. Please note that different types of income have different codes;
4. You definitely need to use a specialized code directory, in which you can find all codes related to income;
5. If you use in your activities software, then do not forget to update it regularly, since in 2012 certain changes were made to the codes and new types of taxable income appeared.

After issuing the certificate, it is sent to the IFTS. If in the process of filling out the document there were any errors, then you must compile an additional, clarifying document.

Remember that sick leave tax is not calculated. It is for this reason that it is best to use high quality software that will do the required calculations quickly and without errors.

P.S. If you need legal consultation - click on the link https://centraldep.ru. Professional approach, reasonable prices and high quality of service - all this awaits you on the proposed website.

Income code of maternity in certificate 2 of personal income tax
How to find out the maternity income code in the 2 personal income tax certificate? The question is quite common. And you must immediately say that it is almost impossible to find a definite answer. All.

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

The salary income code in the 2 NDFL certificate is 2000. The NDFL form 2 reference is a very important element in the formation of reporting documentation on income and deducted taxes. Quite.

Income code 2510 in help 2 of personal income tax reflects the amounts that the organization pays for an employee for various payments, for example, for utility payments on account of wages.

Year of birth: 1984
Country city: Russia / Tula
Education: Degree in economics
and higher philological
University: TulSU
Place of work: Service "Pravoved"
Position: Consultant accountant
Family status: married
About myself: I have experience in government and commercial structures. Currently I work from home: I write articles, advise people by phone. Working from home allowed me to finally start writing my PhD thesis.

Income code 2400 in personal income tax certificate 2

Income code salary in the certificate 2 personal income tax

Income code 2510 in personal income tax certificate 2

Income code for 2 personal income tax salary

Income code 2530 in personal income tax certificate 2

An accountant's unauthorized salary is not subject to insurance premiums

If the chief accountant regularly transferred his salary to a larger amountthan stipulated in the employment contract, the amount of such excess is not included in the contribution base.

Electronic Claims for Taxes and Contributions: New Referral Rules

Recently, the tax authorities have updated the forms of claims for payment of debts to the budget, incl. on insurance premiums. Now the time has come to correct the procedure for sending such requirements to the TCS.

Payslips are optional

Employers do not have to provide employees with paper payslips. The Ministry of Labor does not prohibit sending them to employees by e-mail.

"Physicist" transferred payment for goods by bank transfer - you need to issue a check

In the case when an individual transferred to the seller (company or individual entrepreneur) payment for the goods for cashless payments through the bank, the seller is obliged to send a cashier's receipt to the “physics” buyer, the Ministry of Finance believes.

The list and quantity of goods at the time of payment are unknown: how to issue a cash register receipt

Name, quantity and price of goods (works, services) - obligatory details cash register receipt (SRF). However, when receiving an advance payment (advance), the volume and list of goods is sometimes impossible to determine. The Ministry of Finance told what to do in such a situation.

Medical examination for those working at the computer: is it necessary or not

Even if an employee is busy working with a PC for at least 50% of his working time, in itself this is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace for working conditions.

Changed operator electronic document management - inform the IFTS

If the organization has refused the services of one operator of electronic document management and switched to another, it is necessary to send an electronic notification about the recipient of the documents to the tax office via the TCS.

Income codes in 2-NDFL

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 (approved by the Order of the Federal Tax Service dated 10.09.2015 No. ММВ-7-11 / 387 @).

Income code 2000 in the certificate, 2-NDFL denotes the remuneration paid to the employee as remuneration.

Income code 2300 in the 2-NDFL statement

Income code 2300 is set when the employee is paid temporary disability benefits. That is, this income code denotes sick leave payment. Since such an allowance is subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation), then its amount must be shown in the certificate.

Income code 2760 in the 2-NDFL statement

This code 2760 used when the employer pays material assistance to an employee or a 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.

Income code 2720 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 to 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 2-NDFL statement

Code 1400 the 2-NDFL certificate indicates if an individual has received income from the lease of property, with the exception of vehicles, 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.

Read also: Unpaid leave initiated by the employer

Income code 1010 in the 2-NDFL statement

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 diems paid to an employee who returned from a business trip, 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).

In addition, with the income code 4800 in 2-NDFL, compensation is shown upon dismissal in terms of the excess of their total amount over three times the average salary of a discharged person, or 6 times if the employee leaves an organization located in the Far North or equivalent areas ... If the amount of compensation does not exceed the corresponding limit, then it is not subject to personal income tax and it is not necessary to reflect it in the form (clause 3 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.

Also read:

Personal income tax from sick leave in 2017

While a citizen is on sick leave, payments in relation to him are made not only by the employer, but also by the FSS. And since sick leave implies the transfer of income, then taxes are also charged on it.

Document definition and purpose

It's no secret that sick leave is being issued strictly on the official form... which should be:

• individual number;
• barcodes;
• water marks.

Thanks to such a document, the employee can be on a well-deserved sick leave, while not attending work, and receive compensation, which will depend on the income for the previous months.

Unfortunately, compensation will not always be 100% of the income received in the previous months. Most often, this amount varies from 60% and more.

It all depends on how much seniority the employee has and for what reason he is absent from work.

By the way, you also need to consider following data :

1. If one of the parents is on sick leave because of a sick child, then the employer pays compensation for the first 5 days, and only then the FSS.
2. If the injury was received at work or there were complications due to an occupational disease, then throughout the entire time the sick leave is paid only by the FSS and in the amount of 100% of the average earnings.

Sick leave can be issued for following dates :

• if the sick leave issues dentist... then its term can be maximum 10 days;
• if the sheet issues therapist... then maximum term may be a month;
• minimum number of days... during which the patient will be on sick leave is 3 days;
• if it comes to doctors' commissions... then the sick leave can be extended for a year, or the patient can be completely assigned a disability due to illness.

If one of the parents is on sick leave with a child who is less than 7 years old, then sick leave is issued for the entire period of treatment. If the child is from 7 to 14 years old, then the maximum for which a sick leave can be issued is 15 days.

For each organization and citizen as a whole, the sick leave has its own purpose.

1. If we talk directly about the very sick... then for him a sick leave is not only an opportunity to be in a hospital or at home for treatment and not to attend work, but also to receive material compensation in the future.
2. For personnel officers sick leave is a document that allows you to put the letter B in the report card opposite those days when the patient for official reasons missed work.
3. For accounting department - This is a document according to which compensation is paid and mutual settlement with the FSS.
4. For FSS - this is the basis for insurance payments to the patient.

What is taxed in 2017

In the case of sick leave due to illness, compensation is charged following taxes :

• deductions that are related to social needs;
• contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation;
• income tax;
• Personal income tax.

Since sick leave compensation belongs to the income section, taxes are levied on it the same as on wages.

As for the sick leave for pregnancy and childbirth, it is not subject to taxation and 13% is not withdrawn from it.

Despite the fact that the law stipulates that sick leave for caring for a relative, as well as due to injuries and illnesses, is not taxed, in fact it only applies to sick leave for pregnancy and childbirth. And that's why.

At first... if you grasp the very essence, sick leave compensation is the same wage... And the salary is necessarily taxed.

Secondly... sick leave is paid not by the state, but by the FSS and the employer. As a result, the first five days of personal income tax is paid by the employee, and only then - by the FSS.

Thirdly... as well as when receiving a salary, the employee does not participate during the calculation and payment of tax, and therefore receives compensation, which has already been reduced by the percentage of personal income tax.

Since sick leave compensation is also a kind of income, then, according to Article 217. taken into account the following items :

1. In the event of caring for a relative, an accident that occurred at work or outside the working walls, injury, illness, the employee pays payments and taxes to all necessary extra-budgetary funds.
2. If we are talking about sick leave for childbirth or pregnancy, which also provide for compensation and temporary absence of the employee, then neither insurance payments nor tax are charged on them.

Insurance premiums

Sick leave payments are partially or fully paid by the FSS. Moreover, the employee does not need to charge this kind of payments insurance premiums... And that's why:

• initially, such contributions are already part of the sick leave benefit;
• it is logical that the FSS cannot make deductions in relation to itself.

These are the rules that have come into effect since 2009. In this case, sick leave compensation provides only for the collection of personal income tax.

The procedure for calculating the amount of payments

According to the new sick leave, which came into force in 2016, it provides for the following main fields:

• payments that have been received from the employer;
• income received from the FSS;
• general payments from the employer and the Social Insurance Fund minus personal income tax.

By the way, if the front part of the sick leave is filled out exclusively by the doctor who draws up the document, then on the back side all the above lines are filled in by the employer. Also, based on the information entered in the sick leave, the employer fills out the payroll, thanks to which insurance payments are taken into account.

To do this, they are guided by insurance experience :

• if the employee has worked officially for less than 5 years, then his sick leave will be paid as 60% of the average income;
• if the experience was from 5 to 8 years, then the sick leave will increase to 80%;
• but from 8 years or more, compensation will be paid at a 100% rate.

So let's give an example. Suppose that some Ivanov's insurance experience is 3 years. At the same time, on average, over the past 2 years, he received 18,500 rubles. In this case, the calculation of compensation and tax on it will be carried out in the following way :

1. In order to calculate the total compensation \u003d 18500/22 (where 22 is the number of calendar days in a month) * 7 (where 7 is the number of days that a citizen spent on sick leave) * 60% (where 60 is 60% of payment from average income, since Ivanov's insurance experience was 3 years). As a result, Ivanov will receive 3,532 rubles in just a week of sick leave.
2. In order to find out how much Ivanov will receive for one day of sick leave, the total compensation must be divided by the number of days that Ivanov spent on sick leave. It turns out 505 rubles per day.
3. In order to find out how much Ivanov will receive from the employer, you need to multiply the cost of one sick leave day by 5, since the employer pays only for the first five days of sick leave. The result is 2,522 rubles.
4. In order to find out how much tax will be deducted from the amount that the employer pays, you need to multiply the number obtained in the previous paragraph by 13%. Eventually personal income tax amount will be 328 rubles.
5. Since the next sick days are paid by the FSS, you need to multiply one sick leave day by 2. It turns out 1010 rubles.
6. In order to find out what amount of personal income tax will amount to the amount of the FSS, you need to multiply the amount obtained in the previous paragraph by 13%. It turns out 131 rubles.
7. Now we add up the personal income tax from the FSS and the employer and we get 459 rubles.
8. We subtract the personal income tax from the total amount of compensation and get the amount that the employee will receive for sick leave - 3073 rubles.

Read also: Who signs the employment contract

Normative acts

All those norms that relate to the rights of an employee who is on sick leave, accruals on sick leave, as well as the design of a sheet, are spelled out in the following regulations:

1. Articles 183 and 124 stipulate exactly how a citizen with a sick leave should manage working time, as well as what guarantees he has when applying for sick leave.
2. Article 217 spelled out what kind of payments and taxes the sick leave is subject to.
3. In No. 323-FZ, you can find aspects that prescribe the use of sick leave as a document ensuring the protection of the patient's health.
4. No. 255-FZ describes the guarantees of social protection, which a patient can count on when caring for children and relatives, injury or illness.
5. In Order 624, you can find instructions on how exactly the sick leave should be filled out.
6. And last but not least, Resolution 375. prescribes exactly how to arrange sick leave for pregnancy and childbirth, as well as for childcare.

Help 2-NDFL

The compensation that is paid to the employee on the sick leave is necessarily reflected in the 2-NDFL certificate and has the code 2300. The accountant filling out this document should remember this.

Downloads (free)

This year, in the documentation for 2016, it will be necessary to put down the codes approved in 2015, but for the manual, the code remains the same.

Deadlines for filing and payment

In 2017, the 13% tax on sick leave will need to be transferred at a slightly different time than, for example, in 2015. So, the updated term - no later than the last day of the month when the compensation was paid... Although in in this case it will not matter at all how you paid the compensation - in cash or through a bank account.

Separately, it is worth talking about withholding taxes. So, according to article 226. tax deduction is deducted from the amount of compensation on the same day when the compensation itself is paid. By the way, this date is recognized as the day that is closest to the day of payment of wages, which is spelled out in 255 Federal law... But in personal income tax budget should be paid in following dates :

1. On the day when the required amount is received to pay compensation, if the organization withdraws the amount of money directly from the bank account.
2. On the day when the required amount is transferred to the employee to the bank account, if the sick leave is sent directly to the bank account.
3. Not later than the next day after the compensation was paid to the patient from the fund. This item should be taken into account if compensation was paid from other sources - for example, from cash proceeds.

If the required amount is withdrawn from the bank account, then the tax must be paid on the same day. If compensation is paid in cash from the cash desk, then the organization has two days in order to transfer personal income tax. It is these terms for paying the tax that are established in Article 226, Clause 6, and are also confirmed by the RF Ministry of Finance in 2007.

Pilot project

Currently in several regions Russian Federation a pilot project was launched, thanks to which employees receive sick leave compensation not through the employer, but directly through the FSS. This is stated in Resolution 294.

In this case, according to the documentation, the tax agent is the FSS, which pays compensation to the employee. As a result, the employer gets rid of the headache related to sick leave payments and 13% tax on compensation. Samara, Novosibirsk regions and the Republic of Crimea are among the first regions where this law entered.

As a result, we can say that in 2017 the FSS and the employer are obliged to pay sick leave tax to the treasury. At the same time, the employer pays only for the first five days of an employee who is on sick leave, but the rest of the period must be paid by the FSS.

As for insurance premiums, they are not paid on the fact of injury, illness and caring for a relative. Also, a tax of 13% is not levied on sick leave issued for pregnancy and childbirth.

Office work

Personal income tax from sick leave

Sick leave in most organizations where workers are officially employed are paid. That is why it is necessary to reflect this moment in the financial statements as detailed as possible and taking into account the current legislation.

It is especially important not to overlook the personal income tax.

The legislative framework

Today, a sick leave is not only a document that is a legal justification for the absence of an employee from the workplace due to illness, but also a reason for calculating temporary disability benefits.

The average salary paid to an employee is maintained.

The legal basis for receiving benefits for temporary disability is the provision of Art. 39 of the Constitution of the Russian Federation, as well as Art. No. 183 of the Labor Code of the Russian Federation.

According to these documents, the cause of temporary disability may be not only illness, but also pregnancy, illness of a close relative, or otherwise. The state gives social guarantees to officially employed workers.

Inexperienced accountants often ask the question - is personal income tax charged on sick leave?

The legislation covers in sufficient detail the issues related to sick leave in conjunction with personal income tax.

According to Art. No. 217 clause 1, personal income tax is not paid from any benefits received as social assistance from the state. But sickness benefits are included in the list of exceptions.

The reflection in the accounting department of the income received from sick leave is covered in as much detail as possible in the Order of the Federal Tax Service of the Russian Federation of November 17, 2010:

It is on this act that accountants should definitely be guided when forming the tax base.

There are many important nuancesconcerning the formation of the amount of monetary compensation for the duration of the employee's illness, as well as the duration of the sick leave:

• the maximum possible length of sick leave is 30 days;
• the employer only pays for the first 3 days of sick leave;
• the remaining days of the officially employed employee are paid by the Social Insurance Fund;
• if going on sick leave is associated with childbirth or pregnancy. then the employer does not pay it.

Doctors in polyclinics and other places where patients are examined have the right to issue a certificate of incapacity for work only for 30 days.

If the disease is serious enough and the employee needs much more time to recover, then a special commission is formed to assess the patient's condition. If such a need arises, the sick leave can be extended up to 1 year.

But throughout the year, the patient will have to undergo a monthly medical commission again to confirm the sick leave.

When passing the commission, a medical prognosis is formed, it can be of the following types :

If the labor prognosis is positive, then immediately after the end of the course of treatment, the patient will be able to return to normal work.

The third section of the reference contains data on the income accrued and paid to the employee. In order to streamline the accounting of income, special codes were introduced, according to which information must be entered in the certificate. They have a four-digit number that indicates the specific type of income expected. There are a lot of codes, but not all of them are often used by accountants.

In 2017, when filling out data on income and all employers, it is necessary to take into account the new rules for issuing a certificate. They are spelled out in the order of the Federal Tax Service of Russia, which was published on November 22, 2016. All changes in possible and income are recorded in this document. All these innovations came into force on December 26, 2107.

Form 2-NDFL with income codes

Frequently used income codes in 2-NDFL

There is a special reference book that an accountant can use when filling out a 2-NDFL certificate. If you look into it, you can see that the list of codes is quite extensive and many codes are not always used in practice, but only under certain special circumstances.

• Basically, there are not so many used codes. For example, let's take the code 2000. In the column of this code, you must enter information about the accrued and issued wages to employees for the past reporting period... Regardless of the position held, the data must be entered under this code.
• The following code 2012 is filled in with data on the vacation pay received.

Generally, these two codes are the most common among accounting... And for many, they are the main types used in practice, since other types of income in an organization simply do not exist.

• But in 2017, some of their types were added to the list of applicable codes, which are used when calculating monetary remuneration that must be paid from the organization's profit (code 2003).
• And also it is necessary to take into account a separate type of code for the bonus, which is issued to the employee for the received production successes (code 2002). This does not include amounts received from the company's net profit, as well as from the earmarked purpose financial resources... This information should be referred to the 2003 code.
• In addition, in the list of new codes, you can find the numbers of codes used when reflecting operations related to valuable papers and derivatives financial instruments... These include codes from 1544 to 1549, as well as from 1551 to 1554.

Groups of codes for accountants

Accounting employees filling out 2-NDFL certificates use in practice a reference book, which includes absolutely all types of codes. Such a directory should always be at hand to save time when issuing such documents. It provides information about the main groups of codes, thanks to which you can find out which code the accountant needs to use.

Consider briefly information about the main groups:

• 10 - Amounts of dividends and interest payments on debt obligations;
• 11 - totals;
• 12 -, including redemption ones. In this group, applying the code 1240, the amount of pension funds paid must be entered;
• 13 - the amount of income received due to copyright;
• 14 – ;
• 15 - profit received from the sale of securities, shares that may be contained in the authorized capital of the organization;
• 20 - salaries of employees and executives received both under current employment contracts and under other agreements. This also includes, in addition to copyright payments;
• 22 - copyright or inheritance awards for contributions to a cultural and creative work;
• 23 – ;
• 24 - profit received from the lease of pipelines, networks, as well as vehicles;
• 25 - funds paid by the employer for services or work, including in kind;
• 26 - funds, If, nevertheless, you did not find the code you need in the directory list, then in this case it must be taken into account in other incomes, according to the 4800 code.

  There are often situations when there is income that is not taxed. These include child benefits, severance payments. In this case, data on such income should not be reflected in the certificate.

  Partially taxable income includes income received as material assistance, gifts, if their value exceeds 4 thousand rubles. Everything that is received at a cost of less than four thousand rubles is not taxed and is not included in the certificate.

  Help 2-NDFL: where to download, how to fill out, where to get income codes - all this is described in the video below:

Help 2-NDFL tells about the sources of the employee's income, wages and withholding taxes. 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 dated 09/10/2015 No. ММВ-7-11 / 387 @. At the end of 2016, the tax service changed the list of codes (Order No. ММВ-7-11 / 633 @ dated 22.11.2016). Since 2018, the tax office 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 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 wages, including allowances (for harmful and hazardous work, for work at night or combination).

Income code 2002 - a 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 under 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 are not subject to income tax, 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, communication facilities 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 the 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 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 is charged on the excess. In the certificate, the amount of the gift is shown with the income code 2720 and simultaneously 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 the excess will be taxed. 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.