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-7-11/387@. At the end of 2016, the tax service changed the list of codes (Order No. ММВ-7-11/633@ dated November 22, 2016). Since 2018, the tax office has made several more changes to personal income tax codes: four income codes and one deduction code. We will tell you in the article which codes need to be used in the 2-NDFL certificate in 2019.
Income codes that are always subject to personal income tax
Revenue code 2000- this is wages, including bonuses (for harmful and dangerous work, for night work or combined work).
Revenue code 2002- bonus for production and similar results, which are provided for by employment contracts and legal norms.
Revenue code 2003- a bonus from the company’s net profit, targeted income or special-purpose funds.
Revenue code 2010- income from civil contracts, excluding copyright contracts.
Revenue code 2012- vacation pay.
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.
Revenue code 2610- denotes the employee’s material benefit from loans.
Revenue code 2001- This is remuneration for members of the board of directors.
Income code 1400- an individual’s income from renting out property (if it is not transport, communications or computer networks).
Income code 2400- income of an individual from the rental of transport, communications equipment or computer networks.
Revenue code 2013- compensation for vacation that the employee did not have time to take.
Revenue code 2014- severance pay.
Income code 2611 - forgiven debt written off from the balance sheet.
Income code 3021- interest on bonds of Russian companies.
Revenue code 1010- transfer of dividends.
Revenue code 4800- a “universal” code for other employee income that is not assigned special codes. For example, daily allowance in excess of the tax-free limit or sick leave supplement.
Codes of income that are subject to personal income tax when the limit is exceeded
Revenue 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 503.
Revenue code 2760- financial assistance to an employee or former employee who has retired. 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 deduction code 503.
Revenue code 2762- one-time payment in connection with the birth 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.
We talked about coding children's deductions since 2017.
Generate a 2-NDFL certificate automatically in the online service Kontur.Accounting. Here you can keep records, pay salaries and submit reports.
Compensation for unused vacation: code 2-NDFL
On the date of termination of the employment relationship with the employee, the employer must make a final settlement with him (Clause 1 of Article 140 of the Labor Code of the Russian Federation, hereinafter referred to as the Labor Code of the Russian Federation). In addition to the salary, the employee must also be given compensation for vacation days that were not used by him (Clause 1 of Article 127 of the Labor Code of the Russian Federation).
IMPORTANT! In addition to these payments, the law and/or agreement of the parties may provide for other payments. You can read about them in other materials on our website (for example, in the article Compensation for dismissal by agreement of the parties - 2018 - 2019, etc.).
Information about all income of individuals must be reflected in a certificate in form 2-NDFL. Wherein:
- the form of such a document and the requirements for its content are regulated by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@;
- lists of income and deduction codes are regulated by Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@.
If we turn to adj. 1 to the last of the named acts (taking into account the update of its content through the issuance of orders of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11/633@, dated October 24, 2017 No. ММВ-7-11/820@), then it contains for amounts of compensation for unused vacation code 2013.
You can find out more information about monetary compensation for unused vacation in the article Is compensation for unused vacation subject to insurance contributions? .
Compensation for unused vacation - 2018 - 2019: if the code is incorrect
Previously, before the introduction of a separate code, subjects responsible for generating the 2-NDFL certificate often chose code 2000 “Remuneration received by the taxpayer for the performance of labor or other duties” or 2012 “Amounts of vacation payments” in the case we are considering. However, payment for vacations not taken is compensatory in nature, and therefore indicating code 4800 seems to have been considered more correct.
To eliminate these contradictions, the Federal Tax Service of Russia introduced a special code - 2013.
Risk! Any incorrectly filled in details of a certificate of income of individuals (including income code - 2018 - 2019 for compensation for unused vacation) can formally be recognized as unreliable information.
At the same time, the regulatory authority itself explains that the assessment of a tax offense must be made taking into account the consequences of such an offense, including whether the rights of individuals were affected and whether the budget was affected (see letter of the Federal Tax Service of Russia dated 08/09/2016 No. GD- 4-11/14515).
Conclusion! Since both the employee’s salary, vacation payments, and compensation for vacation not taken are taxed at a rate of 13% (part 3 of article 217, paragraph 1 of article 224 of the Tax Code of the Russian Federation), the incorrect choice of code in this case does not entail non-transfer / incomplete transfer tax to the budget, nor does it affect the interests of the relevant employee.
So, when transferring compensation to a worker for unused vacation, you should select 2013 “Amount of compensation for unused vacation” as the income code.
Vacation income code in personal income tax certificate 2– 2012. The certificate is an integral element of reporting on income received. A certain social (medical) and pension insurance tax is required to be levied on all income of an individual. Thus, it becomes clear that the tax agent - the employer, must fill out a Form 2 Personal Income Tax certificate for each employee, which must reflect all types of employee income. Moreover, all income is indicated exclusively in the form of codes, therefore, to fill out the certificate you need to use a specialized reference book of codes.
Vacation income code in personal income tax certificate 2
- All income codes that are used in the process of creating personal income tax certificate 2 are listed in Appendix No. 3, order of the National Assembly of Russia dated November 17, 2010 No. MMV-7-3/611;
- There is a specialized code that reflects data on a person’s vacation - 2012;
- Vacation funds are subject to mandatory tax deduction in the amount of 13%.
A very serious point is compensation for vacation that was not used. It should be immediately noted that data on the type of income should definitely be reflected in the personal income tax certificate format 2. We need to talk about the design of this element in more detail.
Vacation - compensation
In principle, there is no specialized code that displays this amount of funds. It is for this reason that certain difficulties arise in filling out the document.There are the following options for registering income data in personal income tax certificate 2:
- In the first case, you need to indicate code 2000, which implies an indication of the amount of remuneration for fulfilling labor or other obligations;
- There is an option to specify code 2012, which will display the amount of vacation payments;
- You can specify code 4800, which reflects other income.
When applying for personal income tax certificate 2, it is very important that all data is entered correctly. All types of income are subject to taxes, but there are also types of income from which taxes are not deducted. So, you need to use the code directory and correctly indicate all payment codes in order to avoid complications and problems later. All explanations regarding the indication of the code for compensation of unused vacation are indicated in the explanations.
.Income code for a lawyer in 2 personal income tax - 2010. It should be noted that the tax policy department decided to establish an individual, professional income code for lawyers...
The income code under a work contract in Certificate 2 of the personal income tax is reflected differently. That is, there are clearly defined rules that determine that from all income of individuals...
If an employee quits before he has used all the vacation due to him, then the company is obliged to pay him compensation for the vacation that the employee did not take, and withhold personal income tax from this amount. Look at what income code to reflect in the 2-NDFL certificate when paying compensation for unused vacation, when to withhold tax and submit a certificate for a dismissed employee.
Compensation for unused vacation - how to keep it
Compensation for unused vacation is subject to personal income tax in full, at one of the following rates:
- 13% - for an employee who is a resident of the Russian Federation;
- 30% - for an employee who is a non-resident of the Russian Federation.
At the time of dismissal, the company is still a tax agent for personal income tax, and therefore is obliged to withhold the appropriate amount of tax from its income.
Compensation must be paid on the employee's last working day. Accordingly, personal income tax from such a payment must be transferred to the budget no later than the day following the day the employee is dismissed.
What income code should I indicate in the 2-NDFL certificate for compensation for unused vacation?
The company will reflect information on the amount of compensation for unused vacation in favor of the employee in two documents.
In which reports should compensation be reflected?
submitted to the tax office:
- in the 6-NDFL report for the reporting period in which the employee was dismissed;
- in the 2-NDFL certificate at the end of the year, indicating the income code for compensation for unused vacation.
Example. How to include compensation information in reporting
The employee was dismissed on July 25, 2017. On this day, all due funds were paid to him, incl. compensation for unused vacation.
The accountant must include compensation information:
- in the 6-NFDL report for the 3rd quarter of 2017, submitting it no later than October 31, 2017;
- to certificate 2-NDFL for 2017, submitting it no later than April 2, 2018 (deadline postponed - April 1 (Sun), to April 2 (Mon)).
Personal income tax codes for compensation for unused vacation
When filling out the 2-NDFL certificate, the accountant in section 3 breaks down income by code. Income codes approved. By Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@. Among the income codes, there is no separate code for compensation for unused vacation.
Therefore, to indicate payment in the form of compensation for unused vacation, income code 4,800 “Other income” is used.
Look at a sample 2-NDFL certificate when paying compensation for unused vacation with income code 4,800.
What is the latest reference book of income codes for 2-NDFL certificates?
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What regulations govern their use? What is the secret to successfully carrying out all calculations and quickly completing reports?
What you need to know
Every manager and accountant faces the difficult task of drawing up a report to the tax office on personal income.
To correctly display the data in the certificate, you should clearly know and understand the codes, including income. What are they and where can I get them?
What are these codes?
The income code is a four-digit number that denotes a certain type of employee profit.
For example, when filling out a form, an accountant will indicate one code to display salaries, and another when issuing bonuses or gifts.
You can select an income code using a special directory, which contains a complete list of types of payment to an individual.
Purpose
All personnel income that is taxed is described in section 3 of document 2-NDFL.
Photo: section 3 of the 2-NDFL certificate (example)
The use of codes from the directory is necessary so that all calculations are carried out correctly, and personal income tax is withheld at the rate the use of which is justified by law.
Normative base
According to these documents, in a certificate of taxable income of an individual at a certain rate, you must indicate the tax code for personal income, which can be selected from the reference book Appendix No. 2 to form 2-NDFL.
Income codes in certificate 2-NDFL
Payment to creditors and shareholders
Insurance payments
| Codes | Explanation |
| 1200 | For amounts that were received as payment according to |
| 1202 | For income received as insurance accruals (not counting). Used when paying, which is carried out upon reaching the age specified in the documents or upon the occurrence of other events. |
| 1203 | For income received as insurance payments (including liability of citizens for damage to property by third parties) |
| 1211 | Income received as an insurance premium under an insurance contract |
| 1212 | For the employee’s profit - the cash redemption amount that was paid under the insurance contract, and is subject to accrual in the event of termination of the terms of the contract, which are specified in the documentation |
| 1213 | For income - the monetary (redemption) amount that was paid to the taxpayer upon termination of the voluntary pension insurance agreement, which is reduced by the amount of the insurance contribution that was paid by the payer. In situations where tax deductions were not used according to |
Payment of pensions
Income from property transactions
Amounts from transactions with securities
| Codes | Explanation |
| 1520 | For income received from the sale of a property (not counting residential real estate, privatized buildings and land, securities) |
| 1530 | For amounts that are issued when securities are sold |
| 1531 | For amounts received during the implementation of a transaction for the sale of securities that are traded on organized markets |
| 1532 | For amounts received by an individual when performing a transaction with a material transaction instrument for a certain period. The underlying asset is the use of securities, stock indices, which are calculated by the organizer on the market |
| 1533 | For amounts that were issued to an employee upon the sale and redemption of an investment fund |
| 1535 | For the amount that was issued during the implementation of actions in a financial transaction |
| 1536 | For amounts that were received by the employee from transactions with securities that are not traded, but upon purchase met the requirements that apply to securities |
| 1540 | For amounts that were received by taxpayers upon the sale of a participation interest in the statutory basis of the enterprise |
| Codes | Explanation |
| 2201 | For payment of author's premiums for writing literary work, also for theatrical use, film industry, circus and variety arts |
| 2202 | For payment of an author's premium for writing artistic graphic text, photographic work and printed publication, architectural and design text |
| 2203 | For payment of royalties for a created sculptural work, decorative painting, applied or design art, theatrical work, cinema decoration using various techniques of execution |
| 2204 | For awards for created audiovisual work (relating to video production, film industry and television programs) |
| 2205 | For rewards for a created musical work (for opera, ballet, religious orchestras, for films and theatrical productions) |
| 2206 | For remuneration for authorship when creating a musical work, also for publications |
| 2207 | For payment to the author - performer of a literary work, or in art |
| 2208 | Payment to the author for work on scientific papers |
| 2209 | To pay the author for a discovery in science, an invention and an industrial design |
Benefits, gifts, financial assistance
| Codes | Explanation |
| 2300 | For disability benefits over a period of time |
| 2400 | For amounts that were received during the operation of transport (concerning ships and aircraft as well), during transportation, fines when transport was delayed at the initial or final point in the Russian Federation. For the profit that was received for the use of pipelines, electricity transmission lines, communications equipment, computer communications in the Russian Federation |
| 2510 | For payments in full or in part for a tax payer by an enterprise or individual entrepreneur, products or rights to property, utilities, food, recreation, training |
| 2520 | For amounts covering the price of products, work that was received free of charge |
| 2530 | To pay for work in kind |
| 2610 | For payments of material benefits that were received by saving interest on the use of loan funds (not counting income - material benefits that were received when using a loan, that were spent on construction work or the purchase of residential real estate in Russia) |
| 2620 | To display the material benefit that was received by saving interest on the use of a targeted loan, if it was spent on construction work or the purchase of real estate in Russia for housing. There must be documents confirming the use of finances |
| 2630 | To display the material benefit that was received when purchasing products according to a civil contract from an individual, enterprise and individual entrepreneur that are interdependent regarding the taxpayer |
| 2640 | To display the material benefit that was received when purchasing securities |
| 2710 | In the 2-NDFL certificate, the income code for material assistance (not counting the funds paid by the employer to working employees and those who quit due to retirement as a disabled person or reaching age; assistance that is provided to this category of people by a public organization) |
| 2720 | Price of the gift object |
| 2730 | The price of the prize for winning the event, which was carried out in accordance with the decisions of the Government of the Russian Federation |
| 2740 | The price of winnings and prizes that were received in a competition, game or event for advertising a product or service |
| 2750 | The price of the prize that was received at a competition and in competitions that were not carried out by decision of the Government of the Russian Federation, the legislative structure of state authorities and local structures and not for advertising campaigns |
| 2760 | Payment of financial assistance provided by an employer to an employee who quit due to reaching retirement age or receiving disabled status |
| 2761 | Payment of financial assistance provided to a disabled person by a public organization of disabled people |
| 2770 | For employers to reimburse an employee and his family for the cost of purchased medications prescribed by a health worker |
| 2780 | To pay for the cost of purchased medications prescribed by a health care professional in situations that are not described in |
| 2790 | To display assistance with the price of a gift that was received by a WWII veteran, the widow of a serviceman who died during hostilities with Finland, WWII, Japan, the widow of a deceased war invalid |
Banking income and winnings
| Codes | Explanation |
| 2800 | For amounts received upon repayment of obligations under the bill |
| 2900 | For funds received during transactions with foreign currencies |
| 3010 | For winnings, which is paid by the organizer of the lottery, sweepstakes and other games (this also applies to the slot machine) |
| 3020 | For the amounts of interest that were received on a deposit in a banking institution when the amount was exceeded, which are calculated at the refinancing rates of the Central Bank of the Russian Federation in the period when interest is accrued, on a ruble deposit (except for a fixed-term pension deposit that was made for a period of 6 months or more) and 9% per annum on deposits in foreign currencies |
| 3021 | For amounts of interest that were received on a time pension deposit in a banking institution that were deposited for at least 6 months |
| 4800 | Other income |
Features of this guide
When filling out the 2-NDFL certificate, it is necessary to display as accurately as possible all the information required by law.
To correctly indicate such data in reports, it is necessary to make all the settings in the payroll program.
Problems usually arise when indicating accruals that are added in addition to salary and vacation pay. You also need to check the settings for personal income tax calculations.
Select the form of basic and additional accruals, a tab for calculating wages, an item for calculating wages by enterprise, then - setting up calculations of wage accruals.
The list will contain information about charges, from which you need to select the appropriate one. Even if the income is not subject to personal income tax, it is necessary to indicate it in the report.