What income codes to indicate in 2-NDFL in 2021: table with explanations

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Certificate 2-NDFL tells about the employee’s sources of income, salary and taxes withheld. Each income source or tax deduction has its own code. These codes were approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/ [email protected] At the end of 2021, the tax service changed the list of codes (Order dated October 24, 2017 No. ММВ-7-11/ [email protected] ). These codes are valid from January 1, 2021 to present. In the article we will tell you which codes to put in the 2-NDFL certificate for 2021 in 2021.

Income codes that are always subject to personal income tax

Income code 2000 is wages, including additional payments and allowances (for harmful and dangerous work, for night work or combined work).

Income code 2002 is a bonus for production and similar results that are provided for in employment contracts, collective agreements or legal norms.

Income code 2003 - remunerations paid from the organization’s profits, special-purpose funds or targeted revenues.

Income code 2010 - income from civil contracts, excluding copyright contracts.

Income code 2012 - vacation pay.

Income code 2013 - to compensate for unused vacation.

Income code 2014 - severance pay, compensation payments in the form of average monthly earnings for the period of employment after dismissal, compensation to managers, deputy managers, chief accountants in excess of earnings for 3 or 6 months (regions of the Far North and equivalent areas).

Income code 2300 - sick leave benefit. It is subject to personal income tax, so the amount is included in the certificate. At the same time, maternity and child benefits are not subject to income tax, and they do not need to be indicated in the certificate.

Income code 2301 - fines and penalties paid by the company by court decision for failure to voluntarily satisfy consumer demands.

Income code 2610 - denotes the employee’s material benefit received from savings on interest on loans.

Income code 2001 is remuneration of directors and other similar payments received by members of the organization's governing body (board of directors, etc.).

Income code 1400 - an individual’s income from leasing or other use of property (if it is not transport, communications or computer networks).

Income code 2400 - an individual’s income from leasing vehicles for transportation, pipelines, power lines and other means of communication, including computer networks.

Income code 2520 - income in kind received in the form of full or partial payment for goods, work, services performed in the interests of the taxpayer.

Code 2530 - remuneration in kind.

Income code 2611 - bad debts written off from the balance sheet..

Income code 1010 - transfer of dividends.

Income code 3020 - interest on bank deposits.

Income code 3023 - income in the form of interest (coupon) received by taxpayers from ruble bonds of domestic organizations issued after January 1, 2017.

Income code 4800 is a “universal” code for other employee income that is not assigned special codes. For example, daily allowances in excess of the tax-free limit, additional sick pay, stipends.

See the full list of income and deduction codes for the 2-NDFL reference.

How to reflect accrued temporary disability benefits in the report

In connection with recent changes, personal income tax certificate 2 is issued in two versions, differing in structure and content - for individuals and for the tax authorities. Accordingly, the question arises of how to correctly reflect the accrued benefits for personal income tax.

All amounts must be recorded monthly with the correct reward code.

Income codes that are subject to personal income tax when the limit is exceeded

When generating a certificate in which it is necessary to reflect the types of profit subject to personal income tax when exceeding a certain amount, it is necessary to use the appropriate deductions.

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The benefit accrued for pregnancy and childbirth is not taxed, so it is not reflected in the reporting. Accordingly, the income code for this type of remuneration under LN has not been established.

Income code 2300 what does it mean?

To identify the remuneration received by the organization's personnel, the appropriate codes are used in reporting. For sick leave benefits, “2300” is used.

This type of payment to an employee implies accruals made by the Social Insurance Fund in case of temporary disability, subject to the provision of the appropriate document. As confirmation, a LN of the established form is used, issued by a medical institution with the signature and seal of the organization.

Income code 4800 what does it mean?

Additional amounts cannot be included in sick leave payments under code 2300. Most often, errors occur when types of rewards corresponding to code 4800 (other income) are added to these accruals:

• daily allowance (for a business trip), in the amount exceeding the taxable personal income tax limit;
• additional payments under LN up to the average earnings of an individual at the expense of the landlord;
• the amount of increase in the nominal share in the authorized capital.

This code may include types of remuneration that are subject to income tax, but for which the corresponding values ​​are not established in the list of orders of the Federal Tax Service.

Codes of income 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 income code 2720 and at the same time with deduction code 501 .

Income code 2760 - financial assistance to an employee or former employee who retired due to disability or age. If the amount of assistance exceeds 4,000 rubles, then a tax is levied on the excess. In the certificate, the amount of financial assistance is shown with the income code 2760 and at the same time the deduction code 503 .

Income code 2762 is a one-time payment in connection with the birth or adoption of a child. If the amount exceeds 50,000 for each child, but for both parents, then tax is charged on the excess amount. In the certificate, this amount is shown with income code 2762 and deduction code 504 .

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

It is quite obvious that when filling out this certificate, a very significant number of questions arise.
However, there are clearly defined instructions that allow accountants to eliminate certain errors 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 carried out automatically.

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

That is, for different types of income, tax is calculated at different interest rates, precisely for this reason, it is very important to clearly define the income code so that the program can correctly, automatically make the necessary calculations.

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

In what cases is a 2-NDFL certificate required?

A 2-NDFL certificate is required in several cases. It is submitted by the tax agent to the tax office to record the income of employees from whom income tax should be calculated. In this case, the code “Sign 1” is indicated in the title of the help in the “Symptom” field. Also, a certificate in Form 2 is submitted by the tax agent if it is impossible to withhold personal income tax. In these cases, the code “Sign 2” is written. Certificate 2-NDFL can be issued to an individual or an employee of an enterprise. In this case, the “Characteristic” field is left blank.

A 2-NDFL certificate is required for an individual in the following cases:

• getting a new job;
• when applying for a loan;
• to receive tax deductions;
• when filling out a tax return (3-NDFL);
• when applying for a pension;
• for processing documents for adoption;
• to obtain a visa;
• when participating in labor disputes;
• to avoid repeated taxation for foreign citizens;

The certificate is issued upon the application of an individual - an employee of the enterprise, in the accounting department of the enterprise - a tax agent.

Revenue code 4800: decryption

For the correct calculation of personal income tax, the citizenship of an individual does not matter, the only important thing is whether he is a resident or not. This is determined by how many days this person spends in a year (the calendar year is the tax period for personal income tax) within the borders of Russia. If a person stays in the country for more than 183 days, he is considered a resident; otherwise, he is considered a non-resident. A resident individual is subject to taxation on all income in accordance with the law. A non-resident pays only on the income he received from a Russian-based source.

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Article 217 exempts these payments from taxation in an amount not exceeding three times the average monthly salary, or six times the amount in the case when employees leave an enterprise located in the Far North or equivalent areas. Payments to these employees exceeding the non-taxable maximum are taxable income and will be indicated in the 2-NDFL certificate by income code 4800 and in decoding.

Income code in 2 personal income tax sick leave at the expense of the employer

• the maximum possible duration of sick leave is 30 days;
• the employer pays only the first 3 days of sick leave;
• the remaining days for an officially employed employee are paid by the Social Insurance Fund;
• if sick leave is related to childbirth or pregnancy, then the employer does not pay for it.

• if an employee on sick leave violates the regimen prescribed by the attending physician without serious grounds;
• if the patient does not come to the clinic on time for an appointment;
• illnesses or injuries occurred as a result of alcohol or drug intoxication.

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What do income codes mean in 2018-2019

Fields with income codes are required. The code is a four-digit number, from 1010 to 4800. Correct use of codes is very important, although there are no penalties for incorrectly assigning a code to income.

Since November 2015, changes have been made to the list of income codes. The changes were approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/ [email protected] Let's consider the main, most commonly used codes:

• code 2000. The main type of income for an employee at an enterprise is salary. It is written with code 2000. Disagreements may arise regarding the assignment of a code to bonus payments. Bonuses assigned for productive work activities are also indicated by code 2000;
• code 4800. In case of accrual of a bonus in connection with any event, for example, in honor of an anniversary, income is indicated by code 4800 - “Other income”;
• code 2012. Code 2012 indicates the amount of vacation payments;
• code 2300. Payments of temporary disability benefits - sick leave. Maternity benefits do not fall into this category because these incomes are not subject to taxes;
• code 2760. Code 2760 – financial assistance to an employee. For example, amounts paid by an enterprise in the event of the death of a family member or, conversely, the birth of a child. Assistance is paid in the event of financial difficulties for an employee, for example, as a result of a fire.

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In addition to income codes, the unified form contains fields for indicating the country code (for Russia this is 643) and region codes. Area codes are similar to the codes on license plates. So, for Moscow the code is 77, for St. Petersburg - 78, for the Pskov region - 60. A list of all regional codes is on the website of the Federal Tax Service.

The meaning and purpose of the 2-NDFL certificate

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 deduction;
• 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.

Certificate in form 2-NDFL. Form and sample.

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 during 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 2021, 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 cash 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 2021, 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 reference book of deduction codes, valid from 2021. 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.

• 601

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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Income code 2300

The key details of the income certificate are codes.

2300 is one of the most commonly used.

We'll tell you what it means and in what cases it should be indicated.

2-NDFL certificates reflect the amounts of payments and the corresponding codes in accordance with the order of the Federal Tax Service dated October 24, 2017 No. ММВ-7-11/820, which entered into force on January 1, 2021. Each payment to an employee has its own code - for wages, payments under civil contracts, vacation pay, financial assistance and other income.

What is code 2300? More details below.

Download for free The certificates reflect only those incomes that are taxed (clause

3 tbsp. 226, art. 210 of the Tax Code of the Russian Federation). In particular, temporary disability benefits (sick leave). Such a payment is designated in 2-NDFL with the code “2300”. This code should not be confused with the "2003" code.

The latter is intended for remunerations that are in no way related to the performance of job duties, paid from the organization’s profit or target funds.

— sick leave (temporary disability benefits) Temporary disability benefits were excluded from the list of tax-free benefits established by law (clause

1 tbsp. 217 of the Tax Code of the Russian Federation). That is, personal income tax is withheld from all sick leave payments when it is paid to the employee (clause 1, 4, article 226 of the Tax Code of the Russian Federation). And the tax must be transferred to the budget no later than the last day of the month in which the employee was paid temporary disability benefits (clause

6 tbsp. 226 of the Tax Code of the Russian Federation). If we talk about sick leave for pregnancy and childbirth, then such payment is not taxed. Accordingly, it cannot be encoded with the code “2300”. So, if an employee was sick and was officially paid a benefit, it must be reflected in the corresponding month with code 2300 (see sample). It is necessary to show sick leave in the 2-NDFL certificate for the month in which the benefit was paid to the employee, the Federal Tax Service reported in a letter dated October 21, 2016 No. The company is obliged to assign benefits within 10 calendar days when the employee brings sick leave (Part.

1 tbsp. 15 Federal Law dated December 29, 2006 No. 255-FZ).