Help 2-NDFL tells about the sources of income of the employee, salary and withheld taxes. Each source of income or tax deduction has its own code. These codes are approved by the Order of the Federal Tax Service of the Russian Federation of September 10, 2015 No. ММВ-7-11 / 387@. At the end of 2016 tax service changed the list of codes (Order dated November 22, 2016 No. ММВ-7-11/633@). Since 2018, the tax office is making several more changes to personal income tax codes: four income codes and one deduction code. We will tell you in the article which codes should be used in the 2-NDFL certificate in 2019.

Income codes that are always subject to personal income tax

Income code 2000- This wage, including allowances (for harmful and dangerous work, for work at night or combination).

Income code 2002- bonus for production and similar results, which are provided employment contracts and the rules of the law.

Income code 2003- cash prize net profit company, earmarked revenues or special purpose funds.

Income code 2010- income from civil law contracts, excluding copyright contracts.

Income code 2012- holiday.

Income code 2300- hospital allowance. It is subject to personal income tax, so the amount is included in the certificate. At the same time, maternity and child benefits income tax are not taxed, and they do not need to be indicated in the certificate.

Income code 2610- denotes the material benefit of the employee on loans.

Income code 2001 is the remuneration of the members of the board of directors.

Income code 1400- the income of an individual from the rental of property (if it is not transport, communications or computer networks).

Income code 2400- income of an individual from leasing transport, means of communication or computer networks.

Income code 2013- compensation for vacation, which the employee did not have time to use.

Income code 2014- severance pay.

Income code 2611 - forgiven debt written off the balance sheet.

Income code 3021- interest on bonds of Russian companies.

Income code 1010- transfer of dividends.

Income code 4800- a “universal” code for other employee incomes that are not assigned special codes. For example, daily allowances in excess of the tax-free limit or sick leave supplements.

Income codes that are subject to personal income tax when the limit is exceeded

Income code 2720- monetary gifts to the employee. If the amount exceeds 4000 rubles, then a tax is charged on the excess. In the certificate, the amount of the gift is shown with income code 2720 and simultaneously with deduction code 503.

Income code 2760- material 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.

Income code 2762 - lump sum in connection with the birth of a child. If the amount exceeds 50,000 for each child, but for both parents, then tax will be charged on the excess amount. In the certificate, this amount is shown with the income code 2762 and deduction code 504.

Since 2017, we have talked about coding children's deductions.

Generate a 2-NDFL certificate automatically in the online service Kontur.Accounting. Here you can keep records, pay salaries and submit reports.

If your employee falls ill, then for the period of temporary disability you must pay him an allowance based on the sick leave he submitted (Article 183 of the Labor Code of the Russian Federation, clause 1, part 1, article 2,). In the general case, the first 3 days of illness from the period of incapacity for work of an employee are paid at the expense of the employer, the remaining days - at the expense of the FSS (part 1, article 3, paragraph 1, part 2, article 3, part 1, article 6 of the Law dated December 29, 2006 No. 255-FZ).

The allowance must be assigned to the employee within 10 calendar days from the date of presentation of the sick leave to the employer, and transferred on the next day after the assignment of the allowance for the payment of wages established by the employer (part 1 of article 15, part 8 of article 13 of the Law of December 29, 2006 No. 255-FZ).

Sick leave is subject to income tax

Temporary disability benefits are excluded from the list of tax-free state benefits established by the current legislation (clause 1, article 217 of the Tax Code of the Russian Federation). That is, personal income tax is withheld from all sick leave payments directly upon its payment to the employee (clauses 1, 4 of article 226 of the Tax Code of the Russian Federation). And the tax must be transferred to the budget no later than the last day of the month in which the employee was paid temporary disability benefits (clause 6, article 226 of the Tax Code of the Russian Federation).

Is personal income tax charged on a hospital contractor under the GPA

For sick persons with whom you have concluded civil law contracts (provision of services, performance of work), you do not have to pay sick leave (clause 1, part 1, article 2, part 1, article 13 of the Law of December 29, 2006 No. 255- FZ). After all, contributions to VNiM from payments to such performers do not need to be paid (clause 2, clause 3, article 422 of the Tax Code of the Russian Federation). Accordingly, the question of whether personal income tax is withheld from sick leave in this case is automatically removed.

personal income tax from sick leave in 2019

Sick leave amounts are subject to personal income tax in 2019 in the same manner as in 2018.

Personal income tax from sick leave: a pilot project

Today in some subjects of the Russian Federation there is pilot project FSS, according to which the employer pays benefits only for the first three days of illness, and employees receive benefits for the period starting from the 4th day directly from the FSS, and (clauses 1, 6 of the Regulation, approved by Government Decree of 04/21/2011 No. 294) . It is from the “three-day” allowance that the employer needs to withhold personal income tax.

Sick leave in 6-personal income tax

Hospital benefits are reflected in 6-NDFL in sections 1 and 2 in the period of their payment to employees. However, if sick leave is paid in last month quarter and the last day of this month falls on a weekend, then in 6-personal income tax of this quarter, sick leave will only fall into section 1, and into section 2 - already in the next quarter (Letter of the Federal Tax Service dated 13.03. . For example, information on hospital benefits paid in March 2019 will fall into section 1 of the 6-personal income tax for the first quarter, and section 2 for the first half of the year.

Personal income tax from sick leave in the 2-NDFL certificate

The amounts of temporary disability benefits paid to the employee are reflected in the certificate in the form 2-NDFL (

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 from the amount financial assistance in the amount of 4000 rubles, deductions are not made. 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 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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The current income codes indicated in the 2-NDFL certificate were approved by the Order of the Federal Tax Service at the end of 2015 and updated at the end of 2017. Since then, there have been no more changes in the codes (Orders of the Federal Tax Service of September 10, 2015 No. MMV-7-11 / 387@, of October 24, 2017 N MMV-7-11 / 820@).

Income code 2000 in the certificate 2-NDFL refers to the remuneration paid to the employee as wages. A income code 2010 in the certificate 2-NDFL is used when reflecting payments under civil law contracts (with the exception of royalties).

Income code 2012 in the certificate 2-NDFL is used to reflect vacation payments.

Income code 2300 in the 2-NDFL certificate

Income code 2300 is set when an employee receives temporary disability benefits. That is, this income code indicates the payment of sick leave. Since such an allowance (clause 1, article 217 of the Tax Code of the Russian Federation), then its amount should also be shown in the certificate.

2-NDFL: income code 2002 and income code 2003

When the tax authorities updated the lists of income codes and deduction codes in 2016, premiums got their own codes:

• code 2002- in the certificate, 2-NDFL is used for bonuses paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and / or a collective agreement (paid not at the expense of the profit of the organization, not at the expense of special-purpose funds or targeted income);
• code 2003- for remuneration not related to the performance of labor duties, paid out of the profits of the organization, special-purpose funds or earmarked revenues.

2760 income code in the certificate 2-NDFL

This code 2760 used when an employer pays financial assistance to an employee or former employee who has retired due to disability or old age. Note that since the amount of material assistance is not subject to personal income tax within 4000 rubles. per year (clause 28, article 217 of the Tax Code of the Russian Federation), then code 2760 in the 2-NDFL certificate is used together with deduction code 503.

2720 ​​income code in the 2-NDFL certificate

Income code 2720 means that a gift was given to an individual. And its cost is included in the income. If it is more than 4,000 rubles, then the excess amount is subject to personal income tax (clause 28, article 217 of the Tax Code of the Russian Federation). Therefore, the line with income code 2720 indicates deduction with code 501 in the amount of 4000 rubles.

Income code 1400 in the 2-NDFL certificate

Code 1400 the 2-NDFL certificate indicates if the individual received income from the rental of property, with the exception of Vehicle, means of communication and computer networks (for example, fiber-optic and (or) wireless communication lines, power lines, etc.). If such “special” property is rented out, then the code 2400.

Income code 1010 in the 2-NDFL certificate

Used to pay dividends.

Income code 2510 in the 2-NDFL certificate

This code must be indicated when income in the form of payment for individual and in its interests by organizations or individual entrepreneurs of goods (works, services) or property rights, including utilities, food, recreation, training

Income code 2610 in the 2-NDFL certificate

It is used when indicating the material benefit received from savings on interest for the taxpayer's use of borrowed (credit) funds received from organizations or individual entrepreneurs.

Income code 2762 in the 2-NDFL certificate

This code corresponds to the amount of one-time material assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption (adoption)) of a child.

Income code 4800 in the 2-NDFL certificate

This code 4800 means other income of the taxpayer. That is, those for which "personal" codes are not set. With this code, the help shows, for example:

• per diem paid to a returnee from an employee in an amount exceeding the personal income tax-free limit (clause 3, article 217 of the Tax Code of the Russian Federation);
• additional payments for temporary disability benefits and benefits for pregnancy and childbirth up to average earnings, paid at the expense of the organization.

By the way, the benefits for pregnancy and childbirth themselves, as well as benefits for caring for a child up to 1.5 years old, are not subject to personal income tax. For them, income codes in 2-personal income tax are not established, because these amounts do not need to be reflected in the certificate (clause 1 of article 217 of the Tax Code of the Russian Federation).

Thus, code 4800 in the 2-NDFL certificate can be considered universal for all those payments that have not been assigned an independent code.

Other 2-NDFL codes

As we said above, the codes were last updated at the end of 2017.

As a result, they received their personal codes the following types income:

• compensation for unused vacation (code 2013);
• payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the head, deputy heads and chief accountant of the organization in the part that exceeds in general three times the average monthly salary or six times the average monthly salary for "northern" workers ( code 2014);
• fines and forfeits paid by the organization on the basis of a court decision for non-compliance with the voluntary satisfaction of consumer requirements ( code 2301);
• amount written off in in due course bad debt from the organization's balance sheet ( code 2611);
• the amount of income in the form of interest (coupon) on outstanding bonds of Russian organizations denominated in rubles ( code 3023).

Also separate code ( 619 ) was assigned to the deduction in the amount of positive financial result received from transactions accounted for on an individual investment account.

When filled out, all of the above codes are valid.

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.