The most popular tax relating to every person who has achieved working age is NDFL, or income. Due to it, the federal, regional and local budgets. To apply correctly existing system charging NDFL, it is necessary to have an idea of \u200b\u200bwhat individuals In general, there are income and which of them are included in the taxable base.
Income to which NDFL is credited
NDFL is charged on all types of income of individuals. Their composition includes:
- at the main place and part-time.
- Premium payments.
- Payment of the main and additional vacations.
- Payment of the hospital leaf.
- Gifts and winnings.
- Fees received for intellectual activity.
- Insurance payments.
- Payment of work on civil law agreements.
- Revenue from the sale of property.
- Revenues of the landlord under the lease agreement.
For the right one calculus NDFL It does not matter citizenship, it is important only, is it a resident or not. This is determined by how many days by this person spent a year (it was the calendar year that is the tax period for NFFL) within the limits of the borders of Russia. When in the country, over 183 days, a person is considered a resident, otherwise - a non-resident. At the Fizlian resident taxation, all revenues are subject to taxation in accordance with the law. Non-resident pays only from those income that he received from the source based in Russia.
The taxable base for the income tax of the individual is consisting of all revenues issued to him in financial or natural form, with the exception of the amounts that are free from taxation, and various types of deductions in accordance with the NC.
What income is not subject to NDFL
It is necessary to understand: there are no so-called beneficiaries regarding the income tax, that is, individuals liberated from its payment. Only certain types of income are subject to liberation:
- Benefits for women on pregnancy and childbirth.
- Insurance and accumulative pensions.
- Social surcharges to pension.
- All legislatively approved compensation related: with compensation for damage to health; with gratuitous separation of premises for accommodation and utilities; With the dismissal of the employee, except for the payment of unused vacation.
- Payment for the docked blood and maternal milk faces that are donors.
- The alimony obtained by the taxpayer.
- Payable to workers material aid within the limits not exceeding four thousand rubles.
- Payable to workers financial assistance in the birth or adoption of the child within not exceeding 50 thousand rubles.
- Other revenues listed in the Tax Code of the Russian Federation Article 217.
From the taxable base in the calculation of NDFL are torn different kinds deductions. This is the amount defined by the legislation not subject to taxation. The deductions are provided to citizens who have children, representatives of certain professions, veterans, persons affected by man-made catastrophes, and the other listed in the Tax Code of the Russian Federation.
Provision by the tax agent of information in the IFTS
All organizations have hired employees, become tax agents for NFFL. What are their responsibilities? First, from all revenues paid to the employer to an individual, it is necessary to keep income tax. Secondly, retained amounts must be transferred to the account of the Federal Tax Service to the deadlines defined by the legislation. Thirdly, after the end of the calendar year (is the tax period for NDFL), the Agent is obliged to provide data in the inspection of all reducing and listed amounts of income tax for each employee. The employer provides for each employee a certificate in the form of 2-NDFL in the deadlines specified in the Tax Code of the Russian Federation.
Providing late or lack of reference entails penalties. Codes in the 2-NDFL in 2016 were slightly different from now existing.
How filled in Help 2-NDFL
In 2017, there is a form of 2-NDFL, the form of which is approved in the organization of MMB 7-11 / 485 of 30.10.15.
How to fill 2-ndfl so that the form will check and have been accepted by a tax inspector? First of all, pay attention to the sections from which it consists of:
- Section 1. Specify the name, address, telephone, INN, CAT, OCTMO code of the tax agent.
- Section 2. Filled an identification number Taxpayer, F. I. O., Status, date of birth, citizenship, passport details and the address of the taxpayer.
- Section 3. We monthly include all the accrued taxable amounts broken down in accordance with the income code, professional deductions are affixed.
- Section 4. Filled codes and amounts social deductionsas well as property and investment.
- Section 5. The income for the entire year, the taxable base is calculated, the tax on payment is calculated, the deserved and listed personal income tax is specified.
Before filling 2-NDFL, it is necessary to check the relevance of data on the address, the details of the taxpayer passport. If during the past year the data has changed, you need to make corrections. When contacting an employee about the return of income tax when buying housing or paid learning And the treatment of IFTS will detect the divergence of data in the certificate and submitted documents. Sample new form 2-NDFL is presented in this material.
What is the income code and how it is determined
Revenue codes The 2-NDFL certificate must be chosen from Appendix No. 1 to order No. MMB-7-11 / 387 dated 10.09.15. In it, each type of income that may receive an individual in cash or natural form is assigned a unique four-digit code. .
It is very important for the employer to determine how the code includes income and correctly indicate it in the help. The list approved by the Ministry of Finance is constantly being made. As an example can be calculated wages and benefits. This operation performs each employer. In 2015, after approval of the new list, income was distributed like this:
- Accrued including awards) - code 2000.
- The holidays are accrued (including payment of unused vacation during dismissal) - code 2012.
In 2016, changes were made to the list of codes in 2-NDFLs: premiums were allocated from the salaries amount, and they were divided depending on the source of payments. In 2017, out of the amount of payment of the vacation worker, a separate compensation code for the remaining days of vacation during dismissal was allocated and assigned a separate compensation code. In the report for 2017, the income of employees, as a result of the calculation of wages and benefits, are divided into 2-NDF income codes in this way:
- Accrued salary - code 2000.
- Accrued a bonus for production results and other indicators paid from the wage fund not at the expense net profit or target facilities - code 2002.
- Award is credited for the same indicators due to profits and target financing - code 2003.
- Cared vacations - Code 2012.
- Accrued payment for the remaining leave days when dismissal - code 2013.
- Paid temporary disability sheets - code 2300.
When wage accounting, benefits and compensation is conducted in special programs, such as "1C: Enterprise", just once at the moment of entering the next change in the list of relevant additions to the program. When calculating the salary manually, the accountant will need to carefully distribute incomes of individuals. According to Article 126.1 of the Tax Code of the Russian Federation for providing tax Agent certificates containing unreliable information threatens fine five hundred rubles per document. If there are many employees, the amount of the fine in the case of an incorrectly selected income code will be sensitive.
What is the income code 4800
Deciphering the income code 4800 in the appendix to the order of the Ministry of Finance sounds so - "Other revenues". Additionally, no explanation is provided. This means that when paying or issuing in natural form (prizes, gifts, uniforms)), the physical person of income that are not part of the Tax Code of the Russian Federation Article.217 into the list of exempted taxation should be kept and transferring income tax to the state.
What to do if the income is not specified in the current list? It is referred to an income code 4800, the decoding of which means "other revenues". It must be remembered that in the case when the issuance was produced in natural form, its value is determined, but the tax is impossible to keep, because in monetary terms in tax period After this issuing the physical person, nothing is supposed. The duties of the Tax Agent include a report on this in the IFTS.
Daily taxation in a business trip
Most often, the 4800 code is used to reflect the income of the employee in the form of daily daily paid during the stay in the service business trip. The size travel expenses Determined in the "Community Regulations", which is an annex to a collective agreement. This is an optional document, you can register all the necessary moments in the "Internal Rules" rules, or the order of the head. But many organizations take the situation, it can be created in personnel management programs with automated accounting. The daily size is established by the decision of the manual and is not limited to the upper limit. It must be remembered that in Article 217 are named limit dimensions Daily income taxation taxes:
Daily exceeding this limit are subject to 2-ndfl. For example, if the size of the daily 1000 rubles is determined for the internal business trip to the organization, the employee traveled for five days, it is accrued 5000 rubles. Of these, 700 x 5 \u003d 3500 rubles. NDFLs are not subject. Amount 1500 rub. MUST be included in the 2-NDFL certificate in that month, when the daily daily, with a 4800 income code was calculated.
A similar situation with the size of travel expenses for accommodation. The organization has the right to foresee in its position a full reimbursement of accommodation costs on the basis of documents provided. In the absence of documents, the employee can be determined by refunds in a solid amount. In Article 217, the limit sizes of a non-taxable compensation for accommodation without supporting documents:
- On business trips within the borders of Russia - 700 rubles.
- In foreign business trips - 2500 rubles.
The amounts over the indicated in Article 217 are subject to income tax and displayed with the income code 4800. Deciphering all amounts that belong to this code should be carried out in accounting in order to avoid misunderstandings for tax checks.
Hold ndfl from surcharge to the average monthly salary when paying some types of benefits
Organizations have the right to pay extra on their employees in those periods when they do not work and receive benefits at the expense of the Fund social insurance. It may be paid by a sheet of disability or maternity leave.
If a social paymentsCalculated in accordance with the rules established by the legislation are less than the average monthly earnings of the employee, an additional charge compensating for this difference can be implemented. This is optional payment. The order for the organization establishes a list of employees (it may not include all personnel), which pays for benefits, and the procedure for calculating.
If the payment of hospital leaves is fully taxed by income tax, then the surcharge is also included in the database and is taken into account in 2-NDFL in code 2300. Payment for maternity leave and childbirth is exempt from tax, but the surrendered surcharge is not a state benefit. On this basis, it is included in the taxable income and in the help of 2-NDFLs in the period of payment is taken into account by 4800 code.
In which cases, ndfl is held from compensation when dismissal
In cases of reorganization, the change of the owner of the enterprise sometimes replaces the governing lot - the head, deputy chief, chief accountant. When dismissing these workers, a number of payments are provided:
- Manual when dismissal.
- Saved salary for employment time.
- Compensation.
Article 217 these payments are exempt from taxation in an amount not exceeding three-time average monthly earnings, or six-time size in the case when employees are dismissed from the enterprise located in the area Far North or localities equated to them. Payments to these employees exceeding a non-taxable maximum are taxable income and in Help 2-NDFL will be listed on the 4800 income code and in decoding.
What other income can be?
The organization in need of qualified personnel is ready to host specialists living in other localities. At the same time, managers often even pay candidates for the position of travel to the interview and other expenses with it related. Moving an employee to a new place of work is not subject to tax. But the candidate is not an employee, so compensation for submitted documents, an account of the hotel is a taxable income. The code for it is not provided in the list, so in the certificate the amount should be displayed as other income in code 4800. The organization is obliged to keep and transfer income tax on other income. Here are two options:
- The candidate himself bought travel tickets, paid for accommodation, passed documents to the organization for compensation.
- Tickets for travel were acquired and the hotel was paid for the organization itself.
In the first case, there should be no problems: accrued reimbursement, the accountant will keep NDFL from it and lists to the budget. In the second case, retain tax is nothing. Although income is undoubtedly obtained, but in such a form that deduction is impossible. In this case, no later than February of the next year, the organization based on demand Tax CodeIt must necessarily put the inspection of the obstacle to the deduction of the tax.
There are situations when during tax audit Inspectors are subject to 4800 code code. These are incomes that should not be included in the taxable base under Article 217, but due to lack or wrong decoration Appropriate documents (no contract, there are no certificates confirming otherwise not accepted by verifying in such capacity. They can be attributed to other revenues (income code for 2-NDFL - 4800) and retain tax, as well as accrual penal or fine.
The base on which income tax is charged is very diverse. It includes many different accruals, remunerations, benefits, compensation, payments, etc. In order to correctly classify all this variety by income codes, we need thoughtfulness and attention. From these qualities, the correctness of the tax calculation will end up.
Income code 1010 in Help 2 NDFL - This is a reflection of dividends. The process of filling in reference 2 NDFL has a lot of features. There are clearly defined requirements that relate to the form and content. The certificate initially performs a very important document forming reports on deductions from incomes of individuals. Such documents gives each tax agent in all its employees. The document is formed solely for a clearly defined period of time - reporting period. I would like to note that the certificate of this format is issued to the hands of employees on their individual requirement. IN this caseThe requirement is reflected in the specialized statement of free form. In the application you need to specify which period of time you want to receive a certificate. If such data is not specified, the employer issues a certificate for the last reporting period.
Income code 1010 in Help 2 NDFL
It should be noted that all incomes of individuals are taxed by the NDFL. Standard tax It is 13%, if we are talking about dividends, then in this case the interest rate will be 9%.The certificate is drawn up on clearly defined rules, and, accordingly, the employees of the organization must fill it out, which ensures income accrual. To produce a reference process, you must use specialized reference books with documents codes, regions, deductions and income codes.
Thanks to the application of such directories, a clear document is formed, which can be made in the process of applying a specialized program.
All official income of an individual in obligatory Taxes are subject to taxes, it is for this reason that all data are displayed in the certificate that concerns the accruals to employees.
Features of certificate of reference 2 NDFL
- Most important has a graph with income and deductions. To exclude paper rolls, you can use specialized programs that allow you to calculate in automatic mode. Thus, you enter income amounts, after which, indicate interest rate tax and automatic calculation of the calculated tax;
- In Help, you need to specify information about taxes in detail. The amount of the calculated tax is specified, the amount of tax that has been retained from the employee's salary, as well as the amount of tax, which was listed in specialized instances;
- Help must have a sign of 1 or 2;
- Features of refilling certificates are formed on the basis of signs;
- All incomes are specified in the form of codes. Remember that if the salary is not taxed, you need to specify specialized codes to automatically not count the amount of deductions;
- Tax deductions are also specified in this information, as in the form of codes.
The income code under a contract in Help 2 NDFL is reflected in different ways. That is, there are clearly defined rules that determine that from all incomes of individuals ...
Income code 1011 In Help 2, NDFL is information on interest, which can also be considered an individual's income. Immediately it should be noted that all income of the county
What is the last direct directory of income codes for Help 2-NDFL?
Dear readers! The article talks about typical ways to solve legal issuesBut every case is individual. If you want to know how solve your problem - Contact a consultant:
Applications and calls are accepted around the clock and seven days a week..
It is fast i. IS FREE!
What kind regulations regulate their use? What is the secret of successful holding all the calculations and rapid reporting?
What you need to know
Every manager and accountant will have a difficult task - to make a report in tax inspection In the income of individuals.
To properly display data in the certificate it is worth a clearly to know and understand the codes, including income. What is it and where to take them?
What is this codes?
The income code is called a number consisting of four digits, which denotes a certain kind of profit of employees.
For example, filling the form, the accountant will indicate a single code for displaying the salary, and the other - when issuing premiums or gifts.
You can choose an income code by a special directory where there is full list Payment types of physical face.
Purpose
All revenues of personnel who are taxed are described in the 3-NDFL document section.
Photo: Section 3 Help 2-NDFL (example)
The use of codes from the reference book is necessary so that all calculations were performed correctly, and the tax on personal income is keen at that rate, the use of which is justified by law.
Normative base
According to these documents, a certificate of taxable income of an individual at a certain rate, you need to specify the income tax code from individuals, choose which can be from the directory of Appendix No. 2 to form 2-NDFL.
Revenue codes in Help 2-NDFL
Payment of creditors and shareholders
Insurance payments
| Codes | Explanation |
| 1200 | For amounts that were obtained as payment according to |
| 1202 | For income, which is obtained as insurance charges of software (not counting). Used when paying, which is carried out when the age-specified age or when other events occur. |
| 1203 | For income, what is obtained as insurance payments According to (including the responsibility of citizens for damage to the property object by third parties) |
| 1211 | Income that is obtained as an insurance premium insurance contract |
| 1212 | For the profit of the employee - the cash redemption amount, which was paid on the insurance contract, and is subject to accrual in the event of termination of the terms of the contract, which are registered in the documentation |
| 1213 | For income - cash (redempted) amount, which was paid by the tax payer when termination of the voluntary treaty pension insurance, reduced on the amount of insurance contribution, which was paid by the payer. In those situations where tax deductions for |
Payment of pensions
Revenues for Property Operations
Amounts with securities operations
| Codes | Explanation |
| 1520 | For income, which is obtained when selling a property object (not counting residential real estate, privatized buildings and land, valuable papers) |
| 1530 | For amounts that are issued when securities are sold |
| 1531 | For the amounts that are obtained when implementing a sales transaction of securities of software, which are treated in organized markets |
| 1532 | For the amounts that are obtained by saline when performing an operation with a material tool for a transaction for a certain time. Base asset - the use of securities, stock indexes, which are calculated by the organizer in the market |
| 1533 | For the amounts that an employee was issued when selling and repaying the investment fund |
| 1535 | For the amount that was issued when implementing actions with a financial transaction |
| 1536 | For the amounts that were received by a worker from securities operations, which do not appeal, but when buying has compiled the requirements that put forward to securities |
| 1540 | For the amounts that were obtained by tax payers when selling a share in the statutory basis of the enterprise |
| Codes | Explanation |
| 2201 | To pay the author's premiums for writing literary work, also for theatrical use, film industry, circus and pop art |
| 2202 | For paying the author's premium for writing art graphic text, photographs and print edition, architectural and design text |
| 2203 | For payments for author's rewards for the created sculptural work, decorative painting, applied or investigation art, theater work, scenery in cinema on various execution techniques |
| 2204 | For premiums for the created audiovisual work (relative to video products, film industry and television programs) |
| 2205 | For rewards for the created musical work (for opera, ballet, spiritual orchestras, for film and theatrical formulation) |
| 2206 | For remuneration for authorship when creating musical Work, also for publications |
| 2207 | For the payment of the author - the performer of the literary work, or in art |
| 2208 | Payout to the author for work on scientific works |
| 2209 | For payments to the author for opening in science, invention and industrial sample |
Benefits, gifts, financial assistance
| Codes | Explanation |
| 2300 | For disability benefits for some time |
| 2400 | For the amounts that were obtained during the operation of transport (regarding marine and aircraft as well), during transportation, fines when transport delay in the initial or final paragraph in the Russian Federation. For profit, which was obtained for the use of pipelines, electricity transmission lines, communication tools, computer communications in the Russian Federation |
| 2510 | For payments in full or partial volume for tax payers by enterprise or IP of products or rights to property, utilities, food, rest, training |
| 2520 | For amounts covering the price of production, work that was received free of charge |
| 2530 | To pay for work in natural forms |
| 2610 | For payout material Profitthat was obtained when saving interest for use credit funds (not counting income - material benefits, which was obtained when using a loan, which was consumed for construction work or the purchase of residential real estate in Russia) |
| 2620 | To display material benefits, which was obtained when saving interest with the use of the target loan, if he is consumed when construction work Or purchase in Russia real estate for housing. Must be confirming the use of finance documents |
| 2630 | To display material benefits, which was obtained when purchasing products according to the civil-law contract in the individuality, enterprises and IP, which is interdependent on the tax payer |
| 2640 | To display material benefits, which was obtained when buying securities |
| 2710 | In the Help 2-NDFL income code for material assistance (not counting funds, which is paid by the employer to working employees and quenched due to retirement as a disabled or to reach the age; assistance, which is such a category of people by the organization of public orientation) |
| 2720 | The price of the object of Darment |
| 2730 | The price of the prize for winning in the event, which was conducted in accordance with the decisions of the Government of the Russian Federation |
| 2740 | The price of winning and prize, which was obtained in the competition, game or event for advertising products or services |
| 2750 | The price of the prize, which was obtained at the competition and in the competition, which was not carried out by the decision of the Government of the Russian Federation, the legislative structure of the state authorities and local structures and not for advertising campaigns |
| 2760 | Payment of material assistance, which was conducted by the employer to his employee, which was resigned due to the onset of retirement age or when receiving the status of a disabled person |
| 2761 | Payment of material assistance that is disabled by the public organization of persons with disabilities |
| 2770 | To compensate for employers an employee, his family of the cost of purchased medical drugs, which appointed a health worker |
| 2780 | To pay for the cost of purchased medical preparations, which was prescribed a health worker in situations that are not described in |
| 2790 | To display assistance at the price of a gift that a veteran of the Second World War, a widow of a soldier who died during hostilities with Finland, Great Patriotic War, Japan, a widwiest disabled person of war |
Income Ply banking operations And winnings
| Codes | Explanation |
| 2800 | For the amounts that were obtained when repaying obligations on the bill |
| 2900 | For funds that were obtained in the implementation of operations with foreign currency |
| 3010 | For winning, which is paid by the organizer of the lottery, totalizer and other games (also applies to the slot machine) |
| 3020 | For the amounts of interest, which were obtained by deposit in the banking institution when the sizes are exceeded, which are calculated at the refinancing rates of the Central Bank of the Russian Federation in the period when there is a percentage accrual, according to the ruble contribution (except for the urgent pension contribution, which is made for a period of 6 months. And more) and 9% per annum on deposit in foreign currencies |
| 3021 | For percent amounts that were obtained by urgent pension contribution in the banking institution, which was not less introduced than 6 months |
| 4800 | Other income |
Features of this reference book
When filling out a 2-NDF help, you must easily display all the information provided for by law.
To properly specify in these data reports, you must conduct all settings in the program for calculating wages.
Typically, problems occur when specifying accruals, which are added in addition to salary and vacation taxes. Check need and settings for NDFL calculations.
The form of basic and additional accruals is selected, the tab to calculate wages, the item for salary calculations on enterprises, then setting the calculations of wages.
The list will contain information about the accruals from which you need to select the appropriate. Even in the case when income will not be taxed by NDFL, they should be specified in the report.
Revenues in 2-NDFL are denoted by a four-digit code. Per lately FTS changed codes twice. What codes to write 2-ndfl in the certificate when paying for those or other revenues to employees, read in the article.
Payout codes in Help 2-NDFL
In the Help 2-NDFL all payments must be denoted by their own codes. Their list is contained in Appendix 1 to the Order of the Federal Tax Service of Russia of September 10, 2015 No. MMB-7-11 / [Email Protected] And regularly updated. 2-NDFL codes are installed only for taxable income. After all, the amounts released from the tax is not necessary to reflect in the help. , told the editorial office.
New revenue codes for 2-NDFLs, which operate in 2018 below in the article.
Income code 2510 in Help 2-NDFL
The code 2510 is intended for situations where the company compensates for the employee of its costs to pay for goods or services. For example, utility expenses, the payment of a kindergarten for a child. Therefore, if such payment is carried out in the interests of the employee, then you need to specify the income code 2510 in the Help 2-NDFL.
Wage codes in Help 2-NDFL
The salary is denoted by code 2000. This code is also used for allowances, for example, payments formed in connection with the use of the district coefficient, or additional payments for harmful working conditions.
Also, this income code in Help 2-NDFL applies to travel. If the employee received a salary and travel in the same month, then these payments in the help must be summarized.
Please note: Prizes for achievements in work are indicated by another code 2002.
Vacation code in Help 2-NDFL
Vacations are indicated by code 2012. This code is one for all paid leaves: the main, additional, training.
Please note: compensation for unused vacation Not vacation. So far, the individual code is not installed for it, so use the total 4800. But since 2018, the income code will change in the 2-NDFL. The Federal Tax Service of Russia is going to introduce for compensation for vacation code 2013.
Income code 1010 in Help 2-NDFL
1010 - the right code for dividends, that is, the income that the company distributes between its individual participants in proportion to their contributions.
Recall, the tax rate from dividends depends on whether the receiver is a tax resident or not. The bid for residents is 13%, for non-residents - 15% (clause 3 of Art. 224 of the Tax Code of the Russian Federation).
Income code 1011 in Help 2-NDFL
The code 1011 is required for interest that the company pays loans to individuality.
Recall that the organization that received a loan from the individual is recognized as a tax agent on personal income tax against interest under the loan agreement. The percent tax should be held on the day of their transfer to the company of the individual or on his instructions to third-party accounts.
1400 income code in Help 2-NDFL
The code 1400 must be recorded in the Help 2-NDFL, if the company paid the rental fee or other individuals to employees or other individuals.
This code is used only in cases if the company is paying for rent real Estate or other stationary objects. Rental income of any vehicle And communications, computer networks are not denoted by this code. For such payments there is a separate code - 2400.
1530 income code in Help 2-NDFL
The code 1530 is needed for income from operations with securities addressed in the organized market. And the income from the "unorganized" securities is the right code 1531.
Code of income 2400 in Help 2-NDFL
The code 2400 is denoted by the rental fee for transport or communication lines. But the code 1400 in 2-NDFL is needed to indicate the rent for any other property.
Income code 2520 in Help 2-NDFL
The code 2520 is applied when the company itself provides an employee of goods or services for free or with minimal payment.
Income code 2530 in Help 2-NDFL
Code 2530 - income in kind. He is close to code 2520. After all, payment for the employee of goods or services also falls under this concept.
Code 2530 In Help 2-NDFL, it is necessary to apply, for example, in cases where the company issues the salary of finished products.
Income code 2610 in Help 2-NDFL
The code 2610 is needed to designate the material benefit from the savings percentage. This benefit is formed if the company issues an employee under a percentage, which exceeds two thirds of the refinancing rate of the Central Bank of the Russian Federation (paragraph 2 of Art. 212 of the Tax Code of the Russian Federation).
Income code 2710 in Help 2-NDFL
The code 2710 denotes the usual material assistance. It is not subject to NDFL within 4,000 rubles for one employee for the calendar year (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation). But in Help 2-NDFL still need to include the entire amount. And the unrelated part is to write down as a deduction with code 503.
Income code 2750 in Help 2-NDFL
Code 2750 - prizes in contests and competitions that are not conducted in order to advertise goods or services.
Please note: if the events are carried out according to the decisions of the authorities or are aimed at advertising, the prizes are not subject to NDFL as well as matwork, that is, 4000 rubles a year. But the prizes with the code 2750 are subject to NDFL in full.
Income code 2762 in Help 2-NDFL
The code 2762 applies to material assistance at the birth of a child. Ndfl is only subject to the amount of matwork, which exceeds 50,000 rubles per child (paragraph 8 of Art. 217 of the Tax Code of the Russian Federation).
The Help 2-NDFL must be made the full amount of material assistance at the birth of a child. And it is unrelated to show it as deduction with code 508.
Income code 3020 in Help 2-NDFL
If the physically received income in the form of interest on deposits in banks, then such income in Help 2-NDFL should be shown with code 3020.
Recall, for income in the form of interest received by deposits in banks, nDFL rate for tax residents Russia is 35%, for non-residents - 30%.
In 2016, certain changes occurred in the coding of the income part of the personal income tax. Enterprises and entrepreneurs, filling certificates to employees, must carefully examine the new rules not to make mistakes.
We will analyze how one or another income code is decrypted in Help 2, NDFL, which in the list added, how to use this information in 2017.
Legislative grounds
Order No. MMB-11-633, signed on November 22, 2016, Federal tax Service (FTS) made amendments to the list of ciphers used to designate taxable income of individuals. The specified innovations have been operating from December 26, the same year, therefore, are relevant in 2017.
Changes touched such types of citizens' revenues:
- the number of deductions for parents of minors increased, including:
- various encoding was introduced for native and receiving mothers and dads;
- a separate group allocated premium accruals paid from the enterprise's profits;
- some positions are excluded from the list.
The main order regulating the described ciphers was signed on September 10, 2015 and has the number MMB-7-11 / 387. In it, changes are made to which it is necessary to navigate when filling out references.
Sample income certificate
Download for viewing and printing:
Claimed clarifications
According to a new order, some positions have practically not changed. Their decoding is simply clarified. These include codes:
- 1532;
- 1533;
- 1535;
- 2641.
All of them describe receipts from operations with financial instruments. In the order, the description clarified them by the term "derivatives", which did not affect the semantic part.
Attention: 2000 Position concerns the income of military personnel. Its decoding is expanded and contains a reference to article 217 NK.
Small non-profitable changes occurred in the description of the cipher 3010. It concerns the amounts of winnings.
Download for viewing and printing:
Excluded codes
The FNS considered unactual two positions. And excluded from the list:
- 1543 - receipts from operations on an individual investment account;
- 2791 - Part of the earnings of workers issued by agricultural products.
Attention: In 2017, you do not need to use codes:
- 1543;
- 2791.
Innovations
New ciphers appeared in the list. They are shown in the table:
| The code | Description |
| 1544 | Profit from securities operations (Central Bank) on the relevant market, accountable in personal investment account |
| 1545 | The same for income from non-applicable Central Bank |
| 1546 | Profit from the use of derivatives financial instruments to the Central Bank |
| 1547 | The same for investments that did not go to the market |
| 1548 | Profit from investments that are not based on the Central Bank |
| 1549 | The same for profits received from the fininstruments that did not enter the market. |
| 1551 | Revenues that are interest on repayment of loans |
| 1552 | The same type of revenue for repo loans |
| 1553 | Income for short repo positions |
| 1554 | Profit from the exchange of the Central Bank |
Important: Prizes are divided into two positions, taking into account the source of their financing:
- 2003 - from the profit of the enterprise, target revenues;
- 2002 - from other legitimate sources.
Full list of codes for 2017
The list for convenience of use is compiled in the context of the types of income on the accounts of individuals. It includes all possible income accrued to citizens within the framework of current legislation. We give those of them that are not mentioned above:
| Cipher | Description |
| 1010 | Calculations of dividend sums |
| 1011 | Interest except:
|
| 1011 | Debt liabilities and interest from them, eliminating those listed in the previous paragraph |
| 1110 | Income from bonds purchased before 01.01.2007 |
| 1120 | Profit from managing mortgage deposits, made before 01.01.2007 |
| 1200 | Monetary insurance |
| 1201 | Financing of sanatorium recovery (vouchers) |
| 1202 | The difference between insurance accruals and contributions (except retirement) |
| 1203 | Receipts from property insurance |
| 1211 | Insurance fees paid for workers employers |
| 1212 | Compensation for the rupture of the employment contract |
| 1213 | Amounts not falling under tax deduction in accordance with Article 219 NK |
| 1215 | Receipts received due to termination of the Agreement on Non-State Pension Insurance |
| 1219 | The amount provided by deducting in accordance with PP. 4 p. 1 Art. 219 in relation to ordinary pension insurance |
| 1220 | The same when terminating a contract for non-state insurance |
| 1240 | Non-state pensions |
| 1300 | Copyright fees and other |
| 1301 | Resale copyright |
| 1400 | Rent property |
| 1530 | From securities rotating in the market |
| 1531 | On operations with the Central Bank out of the market |
| 1536 | Receipts from the Central Bank |
| 1537 | Interest on repo loans |
| 1538 | For other loans |
| 1539 | By short repo positions |
| 1540 | From contributions made in the authorized capital of the enterprise |
| 1541 | From the exchange of the Central Bank (repo) |
| 1542 | Compensation authorized capital After leaving LLC |
| 1550 | From participation in equity construction |
| 2001 | Remuneration to members of the Board |
| 2010 | Calculations on civil contracts |
| 2012 | Vacations |
| Author's arrivals for: | |
| 2201 | literary creativity |
| 2202 | art and Graphic Creativity |
| 2203 | works of sculpture |
| 2204 | audio and video recording |
| 2205 | musical works |
| 2206 | preparation of works for publishing |
| 2207 | reproduction of creative works |
| 2208 | scientific work |
| 2209 | inventions |
| 2210 | Accrual of successors of the author's right |
| 2300 | The benefit is unemployed |
| 2400 | Rental for transport, pipelines, power lines |
| 2510 | Payment of property rights |
| 2520 | Receipts and accruals issued in a natural product |
| 2530 | Natural payment of labor |
| 2610 | Saving the use of borrowed funds |
| 2630 | Income from the sale of goods of the interdependent organization |
| 2640 | Benefit from the purchase of the Central Bank |
| 2641 | From the acquisition of production tools |
| 2710 | Mattheck |
| 2720 | Presents |
| 2730 | Prizes and cash rewards |
| 2740 | Prizes from advertising campaigns |
| 2750 | Prizes gained for participation in contests |
| 2760 | Matching from the employer |
| 2761 | Help disabled from specialized organizations |
| 2762 | Help at the birth (adoption) of a child |
| 2770 | Compensation of the cost of medicines |
| 2780 | Reimbursement of drug acquisitions not taken into account in Article 217 of the NK |
| 2790 | Presents preferential categories Citizens:
|
| 2800 | Discount from bills |
| 2900 | From currency operations |
| 3010 | Winning from the game on the tote |
| 3020 | Interest on bank deposits |
| 3022 | Income shareholders, including members of agricultural cooperatives |
| 4800 | Other |
Special conditions
For some positions there are limits that are not taxable. They should be considered when filling out references. These include the following codes:
- 2720 \u200b\u200b- Gifts. Taxes are calculated from the amount exceeding 4 thousand rubles.
- 2760 - Material assistance. This position is also limited to the amount of 4 000 r. If the accruals exceed the specified indicator, then the tax is charged.
- 2762 - a lump sum payment for the birth (adoption) of the child. It should not exceed 50 thousand rubles. per baby. Surplus are included in the taxable base.
What is always subject to ndfl
There are income that cannot be excluded from the taxable base. Their codes are:
- 2000 - Earnings;
- 2002 and 2003 - premium;
- 2010 - on civil legal contracts;
- 2012 - holidays;
- 2030;
- 2610;
- 2001 - Manager's remuneration;
- 1400, 2400 - Rent of property and transport;
- 1010 - Dividends.
Check video about Help 2-NDFL
On the same topic
