What do personal income tax codes mean?
The Tax Code obliges tax agents to keep records of income paid to individuals, not in any form, but using special codes.
Thus, paragraph 1 of Article 230 of the Tax Code of the Russian Federation states that each tax agent must compile tax accounting registers. They need to record income paid to individuals in accordance with the codes approved by the Federal Tax Service. The current codes are given in the Federal Tax Service order No. ММВ-7-11/ [email protected] (hereinafter referred to as order No. ММВ-7-11/ [email protected] ). They are used, including for filling out certificates in form 2-NDFL. This means that incorrectly assigning a digital code to income will result in an error in the 2-NDFL certificate. This, in turn, threatens the tax agent with a fine of 500 rubles. for each incorrectly completed income certificate (Article 126.1 of the Tax Code of the Russian Federation, clause 3 of the Federal Tax Service letter No. GD-4-11/14515 dated 08/09/16).
Fill out and submit 2-NDFL via the Internet with current codes
In addition, in many accounting programs, payment codes are tied to determining the date of actual receipt of income. And it is used when filling out line 100 of section 2 of the 6-NDFL calculation. Consequently, due to an error in income coding, the tax agent may incorrectly fill out the 6-NDFL calculation. For this violation, the fine is also 500 rubles. (Article 126.1 of the Tax Code of the Russian Federation).
Finally, this same pay encoding is used in most accounting programs to calculate average earnings. Therefore, incorrect assignment of a code may cause incorrect calculations with employees for vacation pay, business trips, sick leave, etc. If the payment turns out to be underestimated, the organization may be fined in the amount of 30,000 to 50,000 rubles, an official - from 10,000 to 20,000 rubles, and an individual entrepreneur - from 1,000 to 5,000 rubles. (Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). If the employee is transferred more than is due, there may be problems with the payment of various benefits compensated from the budget.
IMPORTANT. Errors in the application of codes can lead to underestimation or overestimation of vacation pay, travel allowance, sick leave and other payments “tied” to average earnings. Therefore, it is better to calculate these payments in web services, where current codes are installed and entered into reporting automatically.
Calculate your salary, vacation pay and benefits for free in the web service
What is code 4800 and what is it for?
The types of possible income to be indicated in the 2-NDFL certificate are coded. Exactly what amount was paid - wages or other income - can be seen from the corresponding code. This is relevant for all certificates - and those submitted to the tax office, including in the form of messages about the impossibility of withholding income tax. And those that are issued to employees upon their request upon request (to a bank, another employer, etc.).
Let us remind you that from January 1, 2021, two forms of certificates of income and tax amounts are in effect. One is for the tax office (actually form 2-NDFL). The other is for individuals. Take the first form from Appendix 1 to the order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/566. The second is in Appendix 5 to the same order. These forms are used from 2021 for income for 2021 and subsequent periods.
All income codes are collected in Appendix 1 to the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/387. The latest revision of the document is dated October 24, 2017. Take the current version for work.
4800 is the last item on the list. Denotes “other income”.
Income code 4800 with decoding
Let's start with the most universal code - 4800 “Other income”. It corresponds to any income for which there is no more suitable code in Order No. ММВ-7-11/ [email protected] (letter of the Federal Tax Service dated 07/06/16 No. BS-4-11/12127). For example, this code indicates income in the form of a one-time additional payment for vacation (letter of the Federal Tax Service dated August 16, 2017 No. ZN-4-11 / [email protected] ).
In addition, code 4800 can be used, in particular, in relation to the following income: average earnings saved for the days of medical examination; payment for downtime caused by reasons beyond the control of the parties; compensation for the delay in issuing a work book to a dismissed employee; the average salary retained for donors on the days of blood donation and on the days of rest provided to them; the amount of forgiven debt on the advance report; excess daily allowance, etc.
This code is also used for settlements with individuals who are not employees of an organization or individual entrepreneur. For example, using this cipher it is necessary to reflect the amount of winnings that a buyer or client received when participating in a lottery that was not held for the purpose of advertising goods, works or services. Also, code 4800 is used when “requalifying” interim dividends if, at the end of the year, the amount of profit turned out to be lower than the calculated one.
Income code 2000 with decoding
The next most common code is 2000. According to Order No. ММВ-7-11 / [email protected] , this code corresponds to “remuneration received by the taxpayer for the performance of labor or other duties.”
Typically, the use of this code does not cause difficulties - everything that is reflected in the employer’s accounting as a salary accrued under an employment contract for the daily performance of job duties “passes” under code 2000. The same value is assigned to the average earnings saved for the period of a business trip, since it also is a salary (letter of the Ministry of Finance dated November 12, 2007 No. 03-04-06-01/383).
Automatically calculate the salary of a posted worker according to current rules Calculate for free
Income codes 2002 and 2003 with decoding
But bonuses for the purpose of coding income as wages are not recognized, although they are named in Article 129 of the Labor Code of the Russian Federation as part of remuneration. Moreover, bonuses are reflected in tax registers and in 2-NDFL certificates in three different codes.
The main code is 2002. It is used for awards that simultaneously satisfy three conditions:
- the payment is not made at the expense of profits, earmarked proceeds or special-purpose funds;
- the payment is provided for by law, labor or collective agreement;
- the basis for payment is certain production results or other similar indicators (i.e. indicators related to the employee’s performance of his or her job duties). This circumstance must be confirmed by an order for payment of the bonus.
Code 2003 reflects bonuses (regardless of the criteria for their assignment) and other remunerations (including additional payments for complexity, intensity, secrecy, etc., which are not bonuses), which are paid from special-purpose funds, targeted revenues or profits organizations.
For other bonuses, code 4800 must be used.
Also see: “Taxes on premiums: we calculate personal income tax and contributions, take them into account in expenses, and reflect them in reporting.”
Common mistakes on a given topic.
Mistake #1. All types of material assistance that are paid by the employer in favor of employees are subject to taxation and are displayed in the 2-NDFL certificate under code 2760. In accordance with paragraph 28 of Article 217 of the Tax Code, the amount of material assistance paid, if it does not exceed 4,000 rubles per year, does not are subject to income tax. Such payments must be displayed in the 2-NDFL certificate together with deduction code 503.
Mistake #2. Financial assistance provided by the employer in favor of former employees who stopped working due to retirement due to age is not subject to display in the 2-NDFL certificate. In addition to the payment of financial assistance in favor of current employees, this code displays payments by the head of the enterprise in favor of former employees whose activities were terminated due to retirement due to age or disability.
Income codes 2012 and 2013 with explanation
The 2012 code corresponds to the amount of vacation pay, that is, the average earnings retained by the employee during the vacation period. This code is used to make payments both for regular vacations and for additional ones, including educational ones.
Code 2012 can only be applied to vacation pay that is paid to existing employees. If the employer transfers compensation to the dismissed employee for unused vacation, this income must be assigned code 2013.
ATTENTION. The Labor Code allows for the provision of leave followed by dismissal (Part 2 of Article 127 of the Labor Code of the Russian Federation). In this case, the employee receives the final payment and work book before the vacation, and does not return to the previous employer after the vacation. However, from the point of view of labor legislation, the transferred amounts are vacation pay, and not compensation for unused vacation. Therefore, the code 2012 must be applied to such a payment.
Also see: “An employee is ill or recalled from vacation: what to do with personal income tax, contributions and reporting?”
Regulatory framework governing the indication of code 2760
The main legislative act that regulates the relationship between two main parties - working citizens and tax services - is the Tax Code of the Russian Federation. In accordance with the above document, income code 2760 must be indicated in two cases:
- when paying financial assistance in favor of existing employees of the enterprise;
- when providing assistance to former employees whose activities were terminated due to retirement due to age or disability.
However, it is worth considering that in accordance with paragraph 28 of Article 217 of the Tax Code, the amounts of financial assistance paid, if they do not exceed 4,000 rubles per year, are not subject to income tax. Such payments must be displayed in the 2-NDFL certificate together with deduction code 503.
The specified deduction code is shown in paragraph 3 “Income taxed at the rate of 13%” in the fourth column.
According to the Order of the Federal Tax Service of September 10, 2015 N ММВ-7-11/ [email protected] “On approval of codes for types of income and deductions”, code 503 is deciphered as follows:
“A deduction from the amount of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age.” This code strictly corresponds to income code 2760, that is, in paragraph 3 of the 2-NDFL certificate, income code 2760 and deduction code 503 can be simultaneously indicated on one line.
Legislation changes every year, and the tax regulatory framework is no exception. Even earlier, government circles noted that in 2021 new code values will appear for high-quality and detailed filling out of the 2-NDFL certificate. In 2021, 5 new years of payment measures were introduced. For example, if we are talking about compensation for an unused vacation period, you will have to write a new code 2013. Currently, the universal value 4800 “Other income” is used to display this payment. Currently, the order issued by the government services has been sent to the Ministry of Justice. As soon as it passes the necessary registration procedures, new code values will begin to take effect, which will have to be used in the 2-NDFL reference materials.
Income code 2300 with decoding
Using code 2300 in personal income tax reporting, temporary disability benefits are indicated. This code must be assigned not only to the benefit that is paid in case of illness of the employee himself, but also to those amounts that are transferred in the case of caring for sick children or other family members.
REFERENCE. Formally, maternity benefits also fall under this code, since the basis for its accrual is sick leave. But since maternity benefits are not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation), this payment may not be recorded at all in the registers and certificate 2-NDFL (clause 1 of article 230 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated April 2, 2019 No. 03- 04-05/22860).
Create electronic registers and submit them to the Social Insurance Fund via the Internet
Revenue codes 2762 and 2760 with decoding
Using code 2762 in tax registers and 2-NDFL certificates, you must indicate the entire amount of financial assistance issued to the employee at the birth of a child. Let us remind you that such financial assistance is not subject to personal income tax up to 50 thousand rubles. for each child, provided that the payment is transferred no later than one year after his birth (clause 8 of article 217 of the Tax Code of the Russian Federation).
When paying employees of other types of financial assistance, the code 2760 is used. In this case, the basis for the transfer of money does not matter. So, if the company decides to issue financial aid for vacation, then this amount must be separated from the main “vacation pay” and reflected with code 2760. This code must also be assigned to financial aid paid to former retired employees. Let us remind you that such income is not subject to personal income tax up to 4,000 rubles. per year (clause 28 of article 217 of the Tax Code of the Russian Federation).
The remaining codes in the 2-NDFL certificate and their detailed consideration
For payment actions for financial assistance and support within the framework of the document in question, several codes are used. Let's consider several main areas that most often appear within the documentation under consideration:
- 2710. Here we are talking about material assistance. An exception is financial assistance provided on the basis of income codes 2760, 2761, 2762. This type of state support is not subject to fees and contributions from the state and is special.
- 2760. This is financial assistance. It is provided by the employer to employees and former employees who have already resigned.
- 2761. This type of support is provided to disabled people by public funds and structures of the same name. Thus, organizations that support disabled people financially pay them certain amounts, which are subject to similar coding.
- 2762. In this situation, we are talking about the amounts of one-time assistance and support of a material nature. Such assistance is provided to employees when children are born. It is also provided not only to biological parents, but also to other legal guardians.
In fact, there are a huge number of such code values found in the help. The value 4800 deserves special attention. If an individual code is not provided for some operation, you must enter 4800 when filling out the document.
In particular, such values include compensation payments for unused vacation pay during the dismissal process, as well as severance pay reaching three times earnings or more, daily and travel allowances, additional payments and compensation accruals.
Income code 2720 with explanation
Code 2720 is used in personal income tax reporting to include the cost of gifts for employees. In particular, it should be used for gifts for the New Year, birthday, etc.
ATTENTION. According to the rules of paragraph 28 of Article 217 of the Tax Code of the Russian Federation, gifts worth no more than 4,000 rubles are exempt from personal income tax. in a year. This income must be reflected in the tax registers, regardless of the amount of the gift. But in the 2-NDFL certificates the cost of gifts does not exceed 4,000 rubles. for a year, you don’t have to show it (letters from the Federal Tax Service dated 07/02/15 No. BS-4-11/ [email protected] and dated 01/19/17 No. BS-4-11/ [email protected] ).
Also see: “Tax accounting for gifts and bonuses, or what an accountant should do after February 23 and March 8.”
Definition of income code 2760 in the certificate.
From a legislative point of view, income code 2760, which is entered in the 2-NDFL certificate, implies that the employee of the enterprise has income in the form of financial assistance. In addition, this code displays payments by the head of the enterprise in favor of former employees whose activities were terminated due to retirement due to age or disability.
Certificate 2-NDFL is required for all employers. The purpose of compiling this document is to determine all types of income paid to employees. Moreover, the employer in this case acts as a kind of connecting link between employees and government agencies.
Important! Filling out a 2-NDFL certificate for each employee is the responsibility of the employer. The deadline for submitting this document is clearly regulated. The reporting period is equal to one calendar year.
All types of income paid to employees must be written down only in the form of a code.
Income codes 2400 and 1400 with decoding
To indicate rental income, you need to choose one of two codes (depending on the object that is transferred under the contract). Thus, income from the rental of any cars, as well as sea, river and aircraft, is reflected in personal income tax reporting using a special code 2400. It is necessary to show the fee for the rental of these types of transport, even if it is paid to the employee (including h. to the manager). The same code also covers income from other uses of vehicles. Therefore, it includes income from contracts for the provision of services for driving your own car, rental agreements with a crew, etc.
REFERENCE. Compensation for the use of a personal car, paid under an employment contract in the amount established by its parties, is not subject to personal income tax. There is no income code for this payment, and it does not need to be indicated in personal income tax reporting.
Also see: “How to more profitably register an employee’s use of his car (new edition).”
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In addition, code 2400 applies to rental payments for fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks.
Income from the rental of any other property (including real estate, including residential) must be reflected using code 1400. It does not matter who exactly receives this income from an organization or individual entrepreneur: a manager, an ordinary employee or an outsider.
Income codes in certificate 2-NDFL in 2020
1010 - Dividends.
1011 - Interest (except for interest on mortgage-backed bonds issued before 01/01/2007, income in the form of interest received on bank deposits and income received upon repayment of a bill), including discount received on a debt obligation of any type.
1110 — Interest on mortgage-backed bonds issued before 01/01/2007.
1120 — Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before 01/01/2007.
1200 — Income received in the form of other insurance payments under insurance contracts.
1201 - Income received in the form of insurance payments under insurance contracts in the form of payment for the cost of sanatorium and resort vouchers.
1202 - Income received in the form of insurance payments under voluntary life insurance contracts (except for voluntary pension insurance contracts) in the case of payments related to the survival of the insured person to a certain age or period, or in the event of the occurrence of another event (except for early termination of contracts) , in terms of the excess of the amounts of insurance premiums paid by the taxpayer, increased by the amount calculated by sequentially summing the products of the amounts of insurance premiums paid from the date of conclusion of the insurance contract to the day of the end of each year of validity of such a voluntary life insurance contract (inclusive), and the average annual average in force in the corresponding year refinancing rates of the Central Bank of the Russian Federation.
1203 - Income received in the form of insurance payments under voluntary property insurance contracts (including insurance of civil liability for damage to the property of third parties and (or) insurance of civil liability of vehicle owners) in terms of excess of the market value of the insured property in the event of loss or destruction of the insured property , or the costs necessary to carry out repairs (restoration) of this property (if repairs were not carried out), or the cost of repairs (restoration) of this property (if repairs were carried out), increased by the amount of insurance premiums paid to insure this property.
1211 - Income received in the form of amounts of insurance premiums under insurance contracts, if these amounts are paid for individuals from the funds of employers or from the funds of organizations or individual entrepreneurs that are not employers in relation to those individuals for whom they make insurance premiums.
1212 — Income in the form of cash (redemption) amounts paid under insurance contracts (except for voluntary pension insurance contracts), subject, in accordance with the insurance rules and terms of the contracts, to payment upon early termination of insurance contracts in terms of excess of the amounts of insurance premiums paid by the taxpayer.
1213 - Income in the form of cash (redemption) amounts paid to the taxpayer upon termination of the voluntary pension insurance contract, reduced by the amount of insurance contributions paid by the taxpayer, in respect of which the social tax deduction provided for in paragraphs. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation.
1220 - Income in the form of cash (redemption) amounts paid to the taxpayer upon termination of a non-state pension agreement, reduced by the amount of pension contributions paid by the taxpayer, in respect of which the social tax deduction provided for in paragraphs. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation.
1240 - Amounts of pensions paid under non-state pension agreements concluded by organizations and other employers with Russian non-state pension funds, as well as amounts of pensions paid under non-state pension agreements concluded by individuals with Russian non-state pension funds in favor of other persons.
1300 - Income received from the use of copyright or other related rights.
1301 - Income received from the alienation of copyright or other related rights.
1400 - Income received from leasing or other use of property (except for similar income from leasing any vehicles and communications equipment, computer networks).
1530 — Income received from transactions with securities traded on the organized securities market.
1531 — Income from transactions with securities not traded on the organized securities market.
1532 — Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices.
1533 — Income from transactions with derivative financial instruments not traded on an organized market.
1535 — Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices.
1536 - Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities.
clauses 1537 - 1539, 1541 were put into effect by Order of the Federal Tax Service dated December 6, 2011 No. ММВ-7-3/ [email protected]
1537 — Income in the form of interest on a loan received from a set of repo transactions.
1538 — Income in the form of interest on a loan received from a set of repo transactions.
1539 — Income from operations related to the opening of a short position that is the object of repo operations.
1541 — Income received as a result of the exchange of securities transferred under the first part of the repo.
1540 - Income received from the sale of shares in the authorized capital of organizations.
1544 - Income received from transactions with securities traded on the organized securities market, accounted for in an individual investment account.
1545 — Income from transactions with securities not traded on the organized securities market, accounted for in an individual investment account.
1546 - Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account.
1547 — Income from transactions with derivative financial instruments not traded on the organized securities market, accounted for in an individual investment account.
1548 - Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices accounted for in an individual investment account.
1549 - Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities accounted for in an individual investment account.
1550 - Income received by a taxpayer upon assignment of rights of claim under an agreement for participation in shared construction (an investment agreement for shared construction or under another agreement related to shared construction).
1551 — Income in the form of interest on a loan received from a set of repo transactions accounted for in an individual investment account.
1552 - Income in the form of interest received in the tax period on a set of loan agreements accounted for in an individual investment account.
1553 — Income from operations related to the opening of a short position, which is the object of repo transactions accounted for in an individual investment account.
1554 - Income received as a result of the exchange of securities transferred under the first part of the repo, accounted for in an individual investment account.
2000 - Remuneration received by the taxpayer for the performance of labor or other duties; salary and other taxable payments to military personnel and equivalent categories of individuals (except for payments under civil contracts).
2001 - Directors' remuneration and other similar payments received by members of the organization's governing body (board of directors or other similar body).
2002 — Amounts of bonuses paid for production results and other similar indicators provided for by the laws of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or targeted revenues) .
2003 - Amounts of remuneration paid from the organization’s profits, special-purpose funds or targeted revenues.
2010 — Payments under civil contracts (except for royalties).
2012 — Amounts of vacation payments.
2013 — Compensation for unused vacation.
2014 - Severance pay.
2201 - Copyright royalties (rewards) for the creation of literary works, including for theatre, cinema, stage and circus.
2202 — Royalties (rewards) for the creation of artistic and graphic works, photographic works for printing, works of architecture and design.
2203 - Author's fees (rewards) for the creation of works of sculpture, monumental decorative painting, decorative and applied and design art, easel painting, theatrical and film set art and graphics, made in various techniques.
2204 — Royalties (remunerations) for the creation of audiovisual works (video, television and cinema).
2205 — Author's fees (rewards) for the creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for cinema, television and video films and theatrical productions .
2206 — Royalties (remunerations) for the creation of other musical works, including those prepared for publication.
2207 — Royalties (rewards) for the performance of works of literature and art.
2208 — Royalties (rewards) for the creation of scientific works and developments.
2209 — Royalties for discoveries, inventions, industrial designs.
2210 - Remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs.
2300 - Temporary disability benefits.
2301 - Amounts of fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily meet consumer requirements, in accordance with the Law of the Russian Federation of 02/07/1992 No. 2300-1 “On the protection of consumer rights.
2400 - Income received from the rental or other use of any vehicles, including sea, river, aircraft and motor vehicles, in connection with transportation, as well as fines and other sanctions for idle time (delay) of such vehicles at loading points (unloading); income received from the rental or other use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks.
2510 - Payment for the taxpayer by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer.
2520 - Income received by a taxpayer in kind, in the form of full or partial payment for goods, work performed in the interests of the taxpayer, services rendered in the interests of the taxpayer.
2530 - Payment in kind.
2610 - Material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs.
2611—writing off debt from the company’s balance sheet.
2630 - Material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer.
2640 — Material benefit received from the acquisition of securities.
2641 — Material benefit received from the acquisition of derivative financial instruments
2710 - Financial assistance (with the exception of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age, financial assistance provided to disabled people by public organizations of disabled people and one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child.
2720 — Cost of gifts.
2730 — The value of prizes in cash and in kind received at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local self-government.
2740 — The cost of winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services.
2750 — The value of prizes in cash and in kind received at competitions and competitions held not in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government and not for the purpose of advertising goods (works and services).
2760 - Financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age.
2761 - Material assistance provided to disabled people by public organizations of disabled people.
2762 - Amounts of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child.
2770 - Reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people for the cost of medications purchased by them (for them), prescribed to them by their attending physician.
2780 - Reimbursement (payment) of the cost of medications purchased by the taxpayer (for the taxpayer), prescribed by his attending physician, in other cases not falling under clause 28 of Art. 217 of the Tax Code of the Russian Federation.
2790 - Amount of assistance (in cash and in kind), as well as the cost of gifts received by veterans of the Great Patriotic War, disabled people of the Great Patriotic War, widows of military personnel who died during the war with Finland, the Great Patriotic War, the war with Japan, widows of deceased disabled people of the Great Patriotic War Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, as well as former minor prisoners of concentration camps, ghettos and other places of forced detention created by the Nazis and their allies during the Second World War.
2800 — Interest (discount) received upon payment of a bill presented for payment.
2900 - Income received from transactions with foreign currency.
3010 - Income in the form of winnings received in a bookmaker's office and betting.
3020 - Income in the form of interest received on deposits in banks.
3022 - Income in the form of fees for the use of funds of members of a consumer credit cooperative (shareholders), interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative (from 01.01.2011) .
3023 — The amount of income in the form of interest received by a taxpayer on traded bonds of Russian organizations denominated in rubles and issued after January 1, 2017.
4800 - Other income.
Revenue code 2001 with decoding
Code 2001 is used for remuneration paid to directors on the board of directors and other members of the organization's collegial governing body.
ATTENTION. The salary of an executive under code 2001 is not “posted”, even if the corresponding position is called “director”. However, if the manager is a member of the board of directors (board, other collegial body) and receives additional remuneration for this, then this amount must be separated from the salary and reflected for personal income tax purposes using code 2001.
Income code 2014 with explanation
The amounts of severance pay, as well as the average monthly earnings saved for the period of employment, are reflected in personal income tax reporting with the code 2014. This code applies only to that part of the payments that is subject to personal income tax (in total, it exceeds three times the average salary, and for “northerners” - sixfold). The income tax-free amount of severance pay and average earnings for the period of employment for personal income tax purposes is not fixed or coded.
Also see: “Payments when laying off an employee in 2019‑2020.”
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