When sick medical institutions issued to the employee sick leave. It not only exempts from work, but also is the basis for receiving monetary compensation for the period of disability. Are such payments considered income for an employee and should they be shown in 2 personal income tax.

Temporary disability benefits are taxed (except BiR), respectively, and these amounts should be in 2 personal income tax. The income code in the certificate 2 of personal income tax on hospital payments is 2300. Also, contributions are paid from the amount of compensation (except for the FSS).

By general rules the company transfers money for the period of illness within 10 days or in the next payment wages(advance) after the submission of the ballot. The tax is withheld on the day the funds are transferred, and on the date payment of personal income tax the last day of the month in which the payment was made.

For example, an employee was ill from March 25 to April 4, on the 5th he went to work and handed in a disability certificate. The amount of the allowance was 11,680 rubles, the funds were transferred to an employee with a salary on March 10th. In 2 personal income tax, this amount will be reflected in April with an income code of 2300.

What to do if the employee was sick in one month, and compensation was paid in another. This situation is possible with a long-term illness, for example, if the employee was on sick leave for three months. The Federal Tax Service determined that the allowance is the income of the month in which it was transferred.

Attention! The employer pays the ballot in full from own funds, but only the first 3 days of illness, and the following days - from the FSS.

An exception is benefits paid for work-related injuries. They are fully covered by the FSS, taxed, but insurance premiums are not listed.

To date, many regions of the country have implemented “ pilot project”, according to it, the employer transfers the allowance for only 3 days, the rest of the compensation amount is transferred by the FSS to the employee’s account. How is sick leave reflected in 2 personal income tax in this case?

The accountant reflects only what the organization lists, for the rest the tax agent is the FSS. If an employee, for example, to receive tax deduction, he needs information on the amount of the benefit paid by the FSS, he should contact the fund department.

Maternity leaves are not taxed, therefore, they do not need to be reflected in 2 personal income tax. Also, payments for child care are not shown, they are not subject to taxation.

For employees on maternity leave, the employer does not provide reports; for all other employees, certificates are submitted until April 1 of the next year. Otherwise, disciplinary liability is provided - a fine of 200 rubles for each person.

It is important to reflect the correct income code when calculating the sick leave in the personal income tax certificate 2. Although this document is not checked for tax audit, the inspection, if in doubt, will request clarification from the tax agent.

Document for calculating sick leave

The temporary disability benefit is calculated on the average earnings for the last two years. But what if the employee recently got a job and has not yet worked in the organization for a set period. In order for the accruals for calculating the sick leave to be displayed correctly, the law obliges employers to issue a certificate to the employee upon dismissal in the form 182n.

The certificate for sick leave contains information about the employee's earnings for the period that is taken in the calculation. The document must be certified with a seal (if any). In the absence of a document, the allowance is calculated at the "minimum wage". At the new location, you can provide a copy of the document, but the accounting department will take it into account only if it is certified by a notary or a previous employer.

Important! The organization can also apply for information on earnings from previous jobs in the FIU.

What to do if the previous employer did not issue a certificate.

The issuance of such a document is mandatory by law, it is provided in two cases:

• Upon dismissal;
• on demand former employee(for example, if the previous form is lost).

Whether the payment is taxable or not depends on the type of disability. If the fee is withheld, then the compensation amounts are reflected in 2 personal income tax in the month in which they were transferred to the employee. For the sick leave, the income code is 2300.

According to this document, the employer reports to tax office in addition, this certificate is issued to the employee upon dismissal. Since the last two years are taken into account when calculating benefits, the employer is obliged to issue an appropriate certificate of the established form to the employee upon dismissal.

The third section of the certificate contains data on income accrued and paid to the employee. In order to streamline the accounting of income, special codes were introduced, according to which information must be entered into the certificate. They have a four-digit number that indicates a specific type of expected income. There are a lot of codes, but not all of them are often used by accountants.

In 2017, when filling out income data, all employers must take into account the new rules for issuing a certificate. They are spelled out in the order of the Federal Tax Service of Russia, which was published on November 22, 2016. This document records all changes in possible and income. All these innovations came into force on December 26, 2107.

Form 2-NDFL with income codes

Frequently used income codes in 2-NDFL

There is a special reference book that an accountant can use when filling out a 2-NDFL certificate. If you look into it, you can see that the list of codes is quite voluminous and many codes are not always used in practice, but only under certain special circumstances.

• And basically, there are not so many codes used. For example, let's take code 2000. In the column of this code, you must enter information about the accrued and issued wages to employees for the past reporting period. Regardless of the position held, the data must be entered under this code.
• The following code, 2012, is filled in with data on vacation pay received.

As a rule, these two codes are most common among accounting. And for many, they are the main types of income used in practice, since there are simply no other types of income in an organization.

• But in 2017, some of their types were added to the list of applicable codes used in the calculation of monetary remuneration, which must be paid out of the organization's profits (code 2003).
• And it is also necessary to take into account a separate type of code for the bonus, which is issued to the employee for the production success received (code 2002). This does not include amounts received from net profit company, as well as due to the intended purpose financial resources. This information should be attributed to the 2003 code.
• In addition, in the list of new codes, you can find the numbers of codes used when recording transactions related to valuable papers and derivative financial instruments. These include codes from 1544 to 1549, as well as from 1551 to 1554.

Code groups for accountants

Accountants who fill out 2-NDFL certificates use in practice a directory that includes absolutely all types of codes. Such a reference book should always be at hand in order to save time when issuing such documents. It provides information about the main groups of codes, thanks to which you can find out which code the accountant needs to use.

Consider briefly information about the main groups:

• 10 - Amounts of dividends and interest payments on debt obligations;
• 11 - totals;
• 12 - including redemption. In this group, using code 1240, the amount of pension funds paid out must be entered;
• 13 - the amount of income received due to copyright;
• 14 – ;
• 15 - profit received from the sale of securities, shares that may be contained in the authorized capital of the organization;
• 20 - salaries of employees and executives, received both for current employment contracts and other agreements. This also includes, except for copyright payments;
• 22 - author's or hereditary remuneration for contribution to a cultural and creative work;
• 23 – ;
• 24 - profit received from the lease of pipelines, networks, as well as vehicles;
• 25 - funds paid by the employer for services or work, including in kind;
• 26 - funds. If, nevertheless, you did not find the code you need in the directory list, then in this case it must be taken into account in other income, according to code 4800.

  There are often situations when there are incomes that are not taxed. These include child allowances, severance pay. In this case, data on such income in the certificate should not be reflected.

  Partially taxable income includes income received as financial assistance, gifts, if their value exceeds 4 thousand rubles. Everything that is received at a cost of less than four thousand rubles is not taxed and is not included in the certificate.

  Help 2-NDFL: where to download, how to fill out, where to get income codes - all this is described in the video below:

Sick leave income code 2 personal income tax- 2300. But remember that in the process of issuing a certificate, you need to know exactly what funds went to pay the sick leave. Each tax agent must draw up specialized certificates for their employees, which act as a kind of tax returns. Help 2 personal income tax should fully reflect the amount of income of the employee, as well as deductions that are made to all necessary funds. Of course, the registration of a certificate is a complex and multifaceted process. For example, if you indicate material assistance in the certificate, then you first need to determine whether it is taxable, and secondly, make the calculations correctly. That is, the legislator determined that no deductions are made from the amount of material assistance in the amount of 4,000 rubles. So, if an employee received an amount of 7,000 rubles, then the tax is calculated only on the amount of 3,000 rubles. You need to take all this into account in order to correctly and rationally compose everything. Required documents based on accurate calculations.

Sick leave code in the certificate 2 personal income tax

As we have already said, there are certain features that make it difficult to fill in data on such payments:

1. If the sick leave is paid in the standard mode, then in this case it is subject to personal income tax and must be displayed in the certificate without fail. In this case, code 2300 is indicated - the allowance paid to a temporarily disabled employee;
2. If we are talking about the BIR sweat allowance, then in this case, according to Article 217 tax code, the amount of payments is not taxed.

Thus, it becomes clear that all disputes over the lack of payment of contributions from benefits are very doubtful. Since the legislator has clearly defined the cases when the necessary payments are made from income, and when such payments are not made at all.

Features of registration of certificate 2 personal income tax

If we are talking about those benefits that, in principle, are not taxed, then they do not need to be included in the certificate at all. However, if the amount of income is taxable, then the certificate indicates a clearly defined code and the amount of income received.

Today, accountants use special programs that calculate the amount of deductions on their own. You specify the income code, the income amount and the deduction code. Thus, a quick calculation of the required amount is made.

If, in the process of issuing a certificate, you made certain mistakes, then you should not worry too much. In fact, as such, responsibility for errors in filling out the document is not provided. But, if any contradictions in the document are found, then the tax agent will be asked for clarification. But, and if the certificate is not submitted on time, then the legislation defines certain penalties in the form of 200 rubles for each employee.

Source: myfin.by

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At the end of each tax period the employer - both the organization and the entrepreneur - is obliged to submit reporting documentation in the form 2-NDFL to the Federal Tax Service. It is submitted to the inspection annually and must be issued to the employee upon request.

Attention! From the reporting for 2018, different forms of the 2-NDFL certificate are valid for issuance to an individual and transfer to the tax office. See details.

Due to the large-scale introduction of computer technology in accounting, 2-NDFL has not been filled in manually for a long time. For these purposes, specialized computer programs for accounting and payroll are used.

Each type of income received by an employee is subject to taxation at the appropriate rate. However, to reduce the amount of information required to be disclosed, a system of codes was developed that represents each source of income in encrypted form.

Code for sick leave in 2-NDFL

Since 2017, new codes have been introduced. The indicator 2300 is used as the sick leave income code in the 2-NDFL certificate. The updated requirements were introduced by order of the Federal Tax Service of the Russian Federation of November 22, 2016 No. ММВ-7-11-/633.

But you should separate the amount of benefits and the amount of additional payments to actual earnings. The additional payment to the allowance should be recorded in the certificate with the code 4800.

Results

In the event of an illness, each employee officially employed in a Russian organization is provided with temporary disability benefits. The code corresponding to the sick leave in 2-NDFL is 2300.