Hospital deduction code in the 2 ndfl certificate. Hospital personal income tax code. Code groups for accountants

If your employee is sick, then for the period of temporary incapacity for work you must pay him an allowance based on the sick leave (Article 183 of the Labor Code of the Russian Federation, clause 1 of part 1 of Article 2,). In general, the first 3 days of illness from the period of the employee's disability are paid at the expense of the employer, the remaining days - at the expense of the FSS (part 1 of article 3, paragraph 1 of part 2 of article 3, part 1 of article 6 of the Law of December 29, 2006 No. 255-FZ).

The allowance must be assigned to the employee within 10 calendar days from the date of presentation of the sick leave to the employer, and transferred on the next day after the appointment of the benefit, the salary payment day established by the employer (part 1 of article 15, part 8 of article 13 of the Law of December 29, 2006 No. 255-FZ).

Sick leave is subject to personal income tax

Temporary disability benefits are excluded from the list of non-taxable state benefits established by the current legislation (clause 1 of article 217 of the Tax Code of the Russian Federation). That is, personal income tax is withheld from the entire sick leave payment directly when it is paid to the employee (clauses 1, 4, article 226 of the Tax Code of the Russian Federation). And you need to transfer the tax to the budget no later than the last day of the month in which the employee was paid temporary disability benefits (clause 6 of article 226 of the Tax Code of the Russian Federation).

Is personal income tax charged on a hospital contractor under the GPA

Ill persons with whom you have entered into civil law contracts (provision of services, performance of work), you do not have to pay sick leave (clause 1 of part 1 of article 2, part 1 of article 13 of the Law of December 29, 2006 No. 255- FZ). After all, contributions to VNiM from payments to such performers do not need to be paid (subparagraph 2 of paragraph 3 of article 422 of the Tax Code of the Russian Federation). Accordingly, the question of whether personal income tax is withheld from sick leave in this case is automatically removed.

Personal income tax from sick leave in 2019

Sick leave amounts are subject to personal income tax in 2019 in the same manner as in 2018.

Personal income tax from sick leave: a pilot project

Today, in some constituent entities of the Russian Federation, a pilot project of the FSS is in force, according to which the employer pays benefits only for the first three days of illness, and workers receive benefits for the period starting from 4 days directly from the FSS, and (subparagraphs 1, 6 of the Regulations, approved by Resolution Government of 21.04.2011 No. 294). It is from the "three-day" allowance to the employer that personal income tax must be withheld.

Sick leave in 6-NDFL

Hospital benefits are reflected in 6-NDFL in sections 1 and 2 in the period of their payment to employees. At the same time, if sick leave paid in the last month of a quarter and the last day of this month falls on a weekend, then in 6-NDFL of this quarter, sick leave will only go to section 1, and to section 2 - already in the next quarter (Letter of the Federal Tax Service dated 03.13. BS-4-11 / 4440 @). For example, information on hospital benefits paid in March 2019 will fall into section 1 6-NDFL for the first quarter, and in section 2 - for half a year.

Personal income tax from sick leave in a 2-personal income tax certificate

The amounts of temporary disability benefits paid to the employee are reflected in the certificate in the form 2-NDFL (

Sick leave income code in personal income tax certificate 2 - 2300. Thus, when filling out the 2 personal income tax certificate, the accountant must reflect this amount under a certain 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 paid by the employer material assistance an employee or former employee who has retired for 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: How much percent of salary goes to the pension fund

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 the sick leave implies the transfer of income, taxes are also charged from 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 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 fees 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 accrue for such 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. Sick leave compensation in this case only provides 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 in the payroll, thanks to which insurance payments are taken into account.

To do this, focus on 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 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: Protection of the employee's rights under labor law

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 the sheet, are spelled out in the following regulatory acts:

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 stipulates 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 an employee on a sick leave must be reflected in the 2-NDFL certificate and has a code 2300. The accountant who fills 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 Federal Law 255. 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 to transfer personal income tax. It is these terms for the payment of tax that are established in Article 226 paragraph 6, and also confirmed by the Ministry of Finance of the Russian Federation 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 incapacity for work is the provision of article 39 of the Constitution of the Russian Federation, as well as article 183 Labor Code 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:

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 / 387 @, dated 24.10.2017 No. ММВ-7-11 / 820 @).

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 2-NDFL statement

Income code 2300 is placed upon payment of temporary disability benefits to an employee. That is, this income code denotes sick leave payment. 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 tax authorities updated their lists of income codes 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 a collective agreement (paid not at the expense of the organization's profit, not at the expense of funds special purpose or earmarked income);
• code 2003 - for remuneration not related to the performance of labor 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 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 deduction code 503.

2720 \u200b\u200bincome 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 the 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 in the 2-NDFL certificate, it is indicated if the 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.

Income code 1010 in the 2-NDFL statement

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, learning

Income code 2610 in the 2-NDFL statement

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 an employee who returned from an employee, 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 forfeits paid by an organization on the basis of a court decision for non-voluntary compliance with consumer requirements ( code 2301);
• the amount of bad debt written off in accordance with the established procedure from the balance of the organization ( code 2611);
• the amount of interest (coupon) income on circulating bonds of Russian organizations denominated in rubles ( code 3023).

Also separate code ( 619 ) was assigned a deduction in the amount of positive financial resultreceived from transactions recorded on an individual investment account.

When filling in, all of the above codes are valid.