How to set up the calculation of bonuses in “1C: ZUP 8” ed. 3

Coding of payments to individuals for personal income tax

Each remuneration paid to an individual has a corresponding coding. The full list is contained in Appendix 1 of the Federal Tax Service order No. ММВ-7-11 dated September 10, 2015. What code the bonus has in 2-NDFL depends on what it was accrued for: for production results or on other grounds.

The certificate indicates the income code bonus for production results 2002, if the remuneration is related to the employee’s performance of his job duties: for performing certain work, for exceeding the plan, etc. Thus, if a monthly, quarterly or annual bonus is paid, the personal income tax code is always will be 2002 (letter of the Federal Tax Service dated 08/07/2017 No. SA-4-1/).

If a one-time bonus is paid that is not related to the performance of work duties: for a holiday, a bonus for an anniversary date, indicate a different income code - 2003.
Table: income code bonus in the 2-NDFL certificate

Table of other income in certificate 2-NDFL

Standard deduction codes 104, 105, 126–149 in the 2-NDFL certificate

These deduction codes, which give the employee the right to a personal deduction either due to special merits or because he has children, are most often included in the 2-NDFL certificate. In the new table, those that have been used since 2012 are kept unchanged. They are divided into the following groups:

• codes 104 and 105 - personal deductions in the amount of 500 rubles. and 3,000 rubles, provided to a person who has special services to the country (combatants, liquidators of accidents at nuclear facilities, holders of state awards);
• deduction codes 126, 127, 128 - presented to parents, spouse of a parent, adoptive parent for the 1st, 2nd, 3rd (and subsequent) children under the age of 18 years or up to 24 years old if the child is studying;
• code 129 - for a deduction provided to the parent, spouse of the parent, adoptive parent, who is supporting a child under the age of 18 years or up to 24 years old, if the child is a disabled person of group I or II;
• codes 130, 131, 132 - deductions for a child under 18 years of age or up to 24 years of age if the child is studying; deductions are submitted to the guardian, trustee, adoptive parent, spouse of the adoptive parent;
• code 133 - for a deduction for a guardian, trustee, foster parent, spouse of a foster parent who is supporting a child under the age of 18 or under 24 years if the child is a disabled person of group I or II;
• codes 134, 136, 138 - double deduction presented to the only parent, adoptive parent for the 1st, 2nd, 3rd (and each subsequent) child under the age of 18 years or up to 24 years old if the child is studying;
• codes 135, 137, 139 - double deduction presented to the sole guardian, trustee, foster parent, adoptive parent for the 1st, 2nd, 3rd child under the age of 18 years or up to 24 years old if the child is studying;
• code 140 - for a double deduction provided to the only parent, the adoptive parent, who is supporting a child under the age of 18 or up to 24 years, if the child is a disabled person of group I or II;
• code 141 - double deduction provided to the sole guardian, trustee, foster parent who is supporting a child under the age of 18 or up to 24 years if the child is a disabled person of group I or II;
• codes 142, 144, 146 - double deductions for the 1st, 2nd, 3rd (and subsequent) children under the age of 18 years or 24 years old if the child is studying; such deductions are presented to one of the parents of their choice on the basis of an application for the refusal of the second parent to receive a tax deduction;
• codes 143, 145, 147 - double deductions for the 1st, 2nd, 3rd (and subsequent) children under the age of 18 years or 24 years old if the child is studying; deductions are presented to one of the adoptive parents of their choice on the basis of a statement of refusal of the second adoptive parent to receive a tax deduction;
• code 148 - double deduction for a disabled child under the age of 18 or a student under the age of 24 who is a group I or II disabled person, which is presented to one of the parents of their choice on the basis of an application for the second parent’s refusal to receive a tax deduction;
• code 149 - double deduction for a disabled child under the age of 18 or a student under the age of 24 who is a group I or II disabled person, who is presented to one of the adoptive parents of their choice on the basis of an application for the refusal of the second adoptive parent to receive a tax deduction .

Read about all the deductions to which a taxpayer with children is entitled in the article “Tax deductions for children in 2021 (personal income tax, etc.)” .

If you find it difficult to provide a deduction to an employee in a particular situation, use free access to ConsultantPlus and go to the Ready Solution.

Coding of personal income tax deductions

The 2-NDFL certificate encodes not only payments to individuals, but also deductions provided.
Currently, an employee has the right to receive standard, property and social deductions from the employer. Tax deduction coding table

A complete list of deduction codings is contained in Appendix 2 of the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/

What are tax deduction codes for?

The tax deduction code is a digital code. A deduction is an amount that, if there are documented grounds, can be reasonably deducted from the tax base, thereby reducing not only it, but also the amount of tax accrued from this base.

The deduction code is required when filling out the tabular part of the 2-NDFL certificate, which serves:

• a tax agent reporting form on the payment of income and the amount of tax withheld from it;
• tax agent reporting form on unwithheld tax on income paid;
• a document confirming the amount and types of income received by the taxpayer at the place of work, and the amount of personal income tax paid by him when applying to various authorities (for example, for a new job, to the Federal Tax Service, bank).

Find out whether the deduction code should be indicated in the application for its receipt from the sample compiled by ConsultantPlus experts, having received trial access to the system.

Deadline for submitting 2-NDFL in 2021

Employers report to the tax authorities on amounts paid to employees and personal income tax withheld from them in the form approved by Order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11/

Each type of employee remuneration corresponds to a four-digit digital coding. What income code the premium has depends on what the reward was paid for.

Starting with reporting for 2021, new deadlines for submitting certificates in form 2-NFDL have been established. Now there is one month less time allotted for reporting preparation. Previously, certificates were submitted no later than April 1. Now it is required to submit reports no later than March 1 (clause 2 of Article 230 of the Tax Code of the Russian Federation). If the due date falls on a weekend, the due date is postponed to the first next working day. So, in 2021, March 1 falls on a Sunday, so certificates of payments and taxes for employees are submitted no later than 03/02/2020.

Previously, before March 1, it was necessary to report only if income was paid to an individual from which it was impossible to withhold tax. This order has continued in 2021.

Thus, starting from 2021, one deadline has been set for all cases - no later than March 1.

Which deduction table is used in 2020-2021?

The last time changes were made to the deduction table was from 01/01/2018. A new deduction code 619 was added to it, which is intended to display a positive financial result for transactions that are recorded on an individual investment account (Order of the Federal Tax Service of Russia dated October 24, 2017 No. ММВ-7-11 / [email protected] ). But the main changes in the table of deduction codes occurred from December 26, 2016 (order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11 / [email protected] ). The most noticeable thing for most tax agents then was the change in deduction codes for children.

Tax officials plan to introduce new deduction codes for personal income tax. The draft corresponding order as of January 25, 2021 has already undergone public discussion and is being prepared for publication. Read more about the new codes here.

How to fill out a 2-NDFL certificate in 2021

The reporting form consists of a general part, three sections and an appendix. The bonus code in 2-NDFL, as well as other payments, is indicated in the application. Filling should be done in the following order:

1. A common part. It indicates the details of the organization and the Federal Tax Service, the certificate number, and the reporting period.
2. Section 1. It is intended to reflect the data of an individual: full name, taxpayer status, passport details.
3. Application. It contains information about income and the corresponding tax deductions, including the bonus income code in 2-NDFL.
4. Section 3 reflects the annual amounts of tax deductions provided.
5. Section 2 is intended to reflect the total amount of payments to an individual, the calculated tax base, calculated, withheld and transferred to the budget tax

Codes 2-NDFL 2002 and 2003, changes that have occurred

Before April of each year, tax agents are required to submit to the inspectorate the discussed reporting document containing information about the income received by employees, as well as funds calculated in favor of the country’s budget, money actually paid and transferred to it.

Changes in codes

Since it is quite difficult to describe these details each time, in addition, failure to comply with some nuances confuses tax officials, when creating the form, the government of the Russian Federation decided to organize a list of unified codes to help understand:

• taxes;
• income;
• deductions.

The third section of the certificate, approved in 2015, contains information on the above aspects. Since each of them is represented by many varieties, there is a solid list of codes that indicate any situation that arises. It turns out that accountants of organizations need to know this list by heart or have a guide for filling it out. It is also important to keep track of changes regarding the code list.

The last such changes occurred in November 2021. An order was issued by the country's Federal Tax Service, which stipulated the replacement of the values ​​of some code data.

First of all, we are talking about codes 2002 and 2003, used to designate bonus payments to employees. Let's look at the codes in more detail in the table below.

Table 1. Code meaning

The order of November 2021 also made changes to tax deductions based on:

• parents;
• adoptive parents;
• guardians;
• trustees.

Values ​​from 114 to 125 were excluded from the list of applicable codes, replacing them with names from 126 to 149.

We received clarifications and codes for the name of income:

• 2641;
• 1532;
• 1535;

They corrected the list of transactions related to financial derivative instruments.

Decoding of codes for types of taxpayer income can be found in the order of the Federal Tax Service of Russia: .

Video - Income codes in the 2-NDFL certificate