Income codes in the 2-NDFL certificate in 2021

Changes and innovations

In each 2-NDFL certificate, income and deduction codes must be entered. This is required by paragraph 1 of Art. 230 Tax Code of the Russian Federation. In this matter, tax agents are required to rely on the order of the Russian Tax Service dated September 10, 2015 No. ММВ-7-11/387. Its Appendix No. 1 contains income codes, and Appendix No. 2 contains codes for types of deductions. Tax authorities periodically review the composition of codes and supplement them with new codes. So, for example, last year the Federal Tax Service already made changes to the codes (order dated November 22, 2016 No. ММВ-7-11/). Codes were added to the list: 2002 – for bonuses that are included in wages; 2003 – for non-labor bonuses from profits and earmarked funds. In addition, child deduction codes have been changed. See “Table with breakdown of income codes in 2021.”

This time the amendments were made by order of the Federal Tax Service dated October 24, 2017 No. ММВ-7-11/820. It was officially published on December 21, 2021. Taking into account this date, the amendments are effective from January 1, 2021. Therefore, income codes in 2-NDFL for 2021 must be entered taking into account all changes and new income codes.

The commented Order of the Federal Tax Service adds new income codes for the generation of 2-NDFL certificates in 2021. Here is a table with the new codes.

Table of new income codes with decoding from 2018

Code	Decoding
2013	Compensation for unused vacation
2014	Severance pay in the form of average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the amount exceeding in general three times the average salary (or six times for organizations in the Far North)
2301	Fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily meet consumer demands in accordance with the law on the protection of consumer rights;
2611	The amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet
3021	The amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles.

Such additions were required so that the accountant would know what amounts the employees’ incomes consist of. Previously, such payments were coded in 2-NDFL certificates under a single code 4800 “Other income”. Since 2021, there are more codes - they have become more accurate.

Are daily allowances subject to income tax?

Art. 168 of the Labor Code of the Russian Federation states that an employer who sends a specialist on a business trip is obliged to compensate him for additional expenses associated with living away from home - to pay daily allowance. Their size is set by the company independently based on financial capabilities and ideas about fairness. It is fixed in the internal acts of the organization, for example, in a collective agreement.

Art. 217 of the Tax Code of the Russian Federation, indicates that daily allowances are not subject to personal income tax, provided that they do not exceed the following limits:

700 rub. – for traveling around the country;
2.5 thousand rubles. – for business trips abroad.

Art. 217 of the Tax Code of the Russian Federation obliges the company to withhold personal income tax from business trips in excess of the norm. To do this, the accountant acts according to the following algorithm:

Calculates the amount of excess of paid daily allowances over the limits specified in the Tax Code of the Russian Federation.
Determines the amount of personal income tax using the appropriate rate: 13% for residents of the Russian Federation, 30% for non-residents.

According to the provisions of the Tax Code of the Russian Federation, the accountant is obliged to calculate income tax during the month when the advance report prepared by the traveler was approved. Personal income tax is withheld from the specialist at the time of the next salary payment and is transferred to the state treasury no later than the day following this date.

All income codes for 2021

Summarizing the above, below is a table with a breakdown of income codes that may appear on income certificates in 2018. It combines new and old codes. Use this table when generating 2-NDFL certificates.

Revenue code	Name of income
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 redemption of a bill of exchange), 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 part 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 refinancing rate in force in the corresponding year Central Bank of the Russian Federation
1203	Income received in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance for damage to the property of third parties and (or) civil liability insurance 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 expenses 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 who 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 voluntary life insurance contracts, subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary life insurance contracts
1213	Income in the form of cash (redemption) amounts paid under voluntary pension insurance contracts and subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary pension insurance contracts
1215	Income in the form of cash (redemption) amounts paid under non-state pension agreements and subject to payment in accordance with the insurance rules and terms of the agreements upon early termination of non-state pension agreements
1219	Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of the voluntary pension insurance agreement
1220	Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of non-state pension provision
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 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 the rental or other use of property (except for similar income from the rental of 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
1537	Income in the form of interest on a loan received from a set of repo transactions
1538	Income in the form of interest received in the tax period under a set of loan agreements
1539	Income from operations related to the opening of a short position that is the object of repo operations
1540	Income received from the sale of participation shares in the authorized capital of organizations
1541	Income received as a result of the exchange of securities transferred under the first part of the repo
1542	Income in the form of the actual value of a share in the authorized capital of an organization, paid when a participant leaves the organization
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
2201	Author's fees (rewards) for the creation of literary works, including for theatre, cinema, stage and circus
2000	Remuneration received by a taxpayer for performing 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 missed vacation
2014	Severance pay amount
2201	Author's fees (rewards) for the creation of literary works, including for theatre, cinema, stage and circus
2202	Author's fees (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	Copyright royalties (rewards) for the creation of audiovisual works (video, television and cinema films)
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	Copyright royalties (rewards) for the creation of other musical works, including those prepared for publication
2207	Author's fees (rewards) for the performance of works of literature and art
2208	Copyrights (rewards) for the creation of scientific works and developments
2209	Royalties for discoveries, inventions, utility models, 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 benefit
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 (unloading) points ); 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	A forgiven debt that was written off the 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 cost 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 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 cost 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 quit due to retirement due to disability or age
2761	Financial 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 the attending physician, in other cases not falling under paragraph 28 of Article 217 of the Tax Code of the Russian Federation
2790	The amount of assistance (in cash and in kind), as well as the value 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 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 the bookmaker's office and betting
3020	Income in the form of interest received on bank deposits
3021	Interest on outstanding bonds of Russian companies
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
4800	Other income

IFTS and OKTMO codes

IFTS and OKTMO codes are necessary details for the 2-NDFL certificate (as well as any form of reporting), so that the powerful electronic flow of 2-NDFL certificates is accurately sent to the desired tax service and identified to the specific area in which the tax agent is registered.

Any organization can find the Federal Tax Service code - these are the first four digits of its Taxpayer Identification Number.

The OKTMO code has been used in Russia since the beginning of 2014. This abbreviation stands for “All-Russian Classifier of Municipal Territories”. It is necessary when filling out some official documents and declarations in order to determine the territorial affiliation of the company. You can find the code in the information letter of the Federal State Statistics Service or on the all-Russian tax website nalog.ru.

It is with the help of codes in reporting that tax officials can easily submit their statistical reports, using software tools to collect data on the citizenship of taxpayers and their location (according to the codes of identification documents), on the income of citizens and deductions from this income.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Submission of 2-NDFL certificates for 2021: new form and new codes

2-NDFL certificates for 2021 must be submitted to the inspectorate no later than April 2, 2021. But employees can also ask for the document at any time. The document must be filled out separately for each employee, coding all income and deductions in them with the appropriate codes. Apply new codes from January 1, 2021. New codes cannot be used in 2021.

If it is impossible to withhold personal income tax from the taxpayer during 2021, the tax agent must submit to his tax office, and also transfer 2-NDFL certificates to the individual himself no later than 03/01/2018, indicating in the certificates the sign “2” (clause 5 of Article 226 of the Tax Code RF). At the same time, submitting a certificate with attribute “2” does not relieve the tax agent from the obligation to submit a 2-NDFL certificate for the same persons with code “1”. And this will need to be done within the general time frame - no later than 04/02/2018.

Let us remind you that the current form of the 2-NDFL certificate was approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485. However, a new form of certificate 2-NDFL has been prepared, which must be used when submitting certificates for 2017 to the Federal Tax Service. The old form will not pass format and logical control or will not be accepted by the inspector. Download the new form 2-NDFL in 2018.

The need to change the 2-NDFL certificate and the procedure for filling it out, as follows from the explanations to the project, is due to the fact that the “old” form of the certificate did not allow the submission of information about the income of individuals for a tax agent by his legal successors. Below are the main changes in the new 2-NDFL form for 2021:

in section 1 “Data about the tax agent” of the certificate, a new field “Form of reorganization (liquidation)” will appear, where the corresponding code (from 0 to 6) will be indicated, as well as the field “TIN/KPP of the reorganized organization”.
amendments to the procedure for filling out the form provide that the legal successor of the tax agent indicates the OKTMO code at the location of the reorganized organization or a separate division of the reorganized organization;
if the Certificate is submitted by the legal successor of the reorganized organization, the name of the reorganized organization or a separate division of the reorganized organization is indicated in the “Tax Agent” field;
from Section 2 “Data about an individual – recipient of income”, fields related to the address of residence are excluded;
in section 4 of the 2-NDFL certificate, investment deductions are excluded from tax deductions.

How to set up the 1C program

To avoid doubling the amount, you need to set the settings correctly in the 1C: Salary and HR Management program. It's easy to do.

It is necessary to create a separate accrual type with which you will reflect the employee’s similar income. When setting up this type of accrual, there should be a checkmark in the “Is income in kind” field. Then the amount for this calculation will not be taken into account by the program for payment to the employee and will not generate a posting.

This amount will be used only for calculating personal income tax (Fig. 1).

On the “Taxes” tab there should be a personal income tax code (Fig. 2 on p. 50).

Amounts in excess of the excess daily allowance are registered in “1C: Salary and Personnel Management 8” using the document “Registration of one-time accruals for employees of organizations.”

In this case, the mentioned excess amount in mutual settlements with the employee for payment of wages will not be registered.

This type of accrual will only register income for calculating personal income tax, which will be taken into account when calculating wages using the document “Payroll for employees of organizations” (Fig. 3).

In the payslip, accruals with the established attribute “Is income in kind” will be displayed in a separate section (Fig. 4).

automation of personnel records

and payroll

The employee returned from a business trip and submitted an advance report. The director approved the report, and the employee quits the same month. The Tax Code does not allow personal income tax, which is calculated from excess daily allowance, to be withheld from dismissal payments - the employee must pay this tax himself. But the Ministry of Finance decided not to complicate the employee’s life.

Personal income tax is postponed until the end of the month

Personal income tax is subject to daily allowances in excess of the following amounts: - 700 rubles. — for each day of being on a business trip in the Russian Federation; — 2,500 rub. - for each day you are on a business trip abroad. Income in the form of excess daily allowances for personal income tax purposes is considered received only on the last day of the month in which the director approved the advance report of the employee returning from a business trip. Therefore, regardless of when the employee was (or will be) paid excess daily allowance, the employer must: - on the last day of the month of approval of the advance report, calculate personal income tax; — withhold the calculated tax from any next payment of cash income to the employee; - no later than the working day following the day the tax was withheld, transfer it to the budget. But if, before the end of the month in which the advance report is approved, the employee quits and receives a full payment, then he will no longer receive any further payments. What to do? ——————————— Clause 1 of Art. 210, paragraph 3 of Art.

What is income coding?

Hiring organizations, individual entrepreneurs and persons engaged in private practice are required to calculate and withhold income tax from citizens. As tax agents, legal entities and individual entrepreneurs issue reporting forms in person or send them to the tax authorities - including 2-NDFL certificates. In order to correctly fill out the declaration, it is necessary to comply with all the requirements of the Federal Tax Service of Russia: this also applies to the encodings adopted to indicate the income received by an employee for the past year.

Accounting employees enter income codes in the third section of form 2-NDFL. They consist of four digits: the first two indicate the income group, and the other two specify the type of financial receipt. There are many such codes, but they are all used equally often. We will try to briefly describe the main groups of codes, and will dwell on the most used values in detail.

Where is this code indicated?

In 2nd personal income tax, the income code “2000” is written in a special field:

in a machine-oriented form:
in the usual form for other users.

Interesting! The form for filing with the tax authorities is filled out using computer software - 1C, etc., as is the version for employees. However, the law does not prohibit filling out the report yourself.

If for some reason you need to fill out a certificate for the Federal Tax Service manually, take into account the strict typing rules:

write in block capitals;
use blue or black paste;
allocate a separate cell for each character;
make notes aligned to the left.

A traditional form can be filled out in any way, without special graphic design rules. The certificate must be certified by the signature of an authorized person or manager, as well as the seal of the company (IP - if the entrepreneur has a registered seal).

Example

Let's look at an example.

Dovlatova Evgenia registered an individual entrepreneur in October 2021. She hired a worker on November 1 - a sales consultant in her showroom for eco-products. The seller, according to the employment contract, is paid a salary of 30,000 rubles. At the end of December, Mrs. Dovlatova gave her a bonus in the amount of 5,000 rubles, and also, with the consent of the employee, paid 20% of her salary in kind - with goods from her own store.

What will be in the personal income tax certificate 2 at the end of the year:

Table 1.

Month	Amount of income	Codes	Personal income tax
November	30 000	2000	3900
December	24 000	2000	3120
December	6 000	2530	780
December	5 000	2002	650
Total	65 000	8 450

We recommend additional reading: 8 situations for filling out 6 personal income taxes when dismissing an employee

If the seller has, for example, 2 minor children and she uses standard deductions at her place of work, then according to this 2 personal income tax certificate there will also be the following columns:

Table 2.

Month	The amount of the deduction	Codes	Personal income tax including deduction
November	1 400	126	(30 000 — 1 400) × 13% = 3 718
November	1 400	127	(30 000 — 1 400) × 13% = 3 718
December	1 400	126	(35 000 – 1 400) × 13% = 4 368
December	1 400	127	(35 000 – 1 400) × 13% = 4 368
Total	5 600	8 086

Similarly, other income and deductions with codes are entered into the certificate.

What else is taken into account by code 4800

This code is used to take into account other income for which a personal code has not been established.

These include:

Daily expenses for a business traveler, executed under a work contract or employment contract, paid in excess of the approved limit;
additional payments at the expense of the enterprise’s own funds, which are made for sick leave and maternity benefits. It is important to remember that maternity benefits are not subject to personal income tax, as well as amounts paid to care for a child under the age of one and a half years; they are not shown in the declaration.

Therefore, before sending reports to the funds, you need to carefully review the amounts falling under code 4800; the tax office checks them first.