2NDFL codes per year. Income codes that are always subject to personal income tax
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.
Income in 2-NDFL is indicated by a four-digit code. Recently, the Federal Tax Service has changed the codes twice. What codes to write down in the 2-NDFL certificate when paying certain income to employees, read the article.
Payment codes in the 2-NDFL certificate
In the 2-NDFL certificate, all payments must be designated with their own codes. Their list is contained in Appendix 1 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@ and is regularly updated. 2-NDFL codes are established only for taxable income. After all, amounts exempt from tax do not need to be reflected in the certificate. , the editors said.
New income codes for 2-personal income tax, which are valid in 2018, are below in the article.
Income code 2510 in certificate 2-NDFL
Code 2510 is intended for situations where a company compensates an employee for the costs of paying for goods or services. For example, utility costs, payment for kindergarten for a child. Therefore, if the company makes such a payment in the interests of the employee, then it is necessary to indicate income code 2510 in the 2-NDFL certificate.
Salary codes in certificate 2-NDFL
Salary is indicated by code 2000. This code is also used for bonuses, for example, payments resulting from the application of the regional coefficient, or additional payments for hazardous working conditions.
Also, this income code in the 2-NDFL certificate applies to business trips. If an employee received a salary and travel allowances in the same month, then these payments must be summed up in the certificate.
Please note: bonuses for achievements in labor are indicated by a different code, 2002.
Vacation pay code in certificate 2-NDFL
Vacation pay is designated by code 2012. This code is the same for all paid leave: main, additional, educational.
Please note: compensation for unused vacation is not vacation pay. So far, a separate code has not been established for it, so use the general 4800. But from 2018, the income code in 2-NDFL will change. The Federal Tax Service of Russia is going to introduce code 2013 for vacation compensation.
Income code 1010 in certificate 2-NDFL
1010 is the correct code for dividends, that is, income that the company distributes among its individual participants in proportion to their contributions.
Let us remind you that the tax rate on dividends depends on whether the recipient is a tax resident or not. The rate for residents is 13%, for non-residents - 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation).
Income code 1011 in certificate 2-NDFL
Code 1011 is required for interest that the company pays to individuals on loans.
Let us recall that an organization that received a loan from an individual is recognized as a tax agent for personal income tax in relation to interest under the loan agreement. Tax on interest should be withheld on the day it is transferred to the individual’s bank account or, on his behalf, to the accounts of third parties.
Income code 1400 in certificate 2-NDFL
Code 1400 must be recorded in the 2-NDFL certificate if the company paid rent to employees or other individuals.
This code is used only in cases where the company pays for the rental of real estate or other stationary objects. Income from the rental of any vehicles, communications equipment, or computer networks is not designated by this code. A separate code is provided for such payments - 2400.
Income code 1530 in certificate 2-NDFL
Code 1530 is needed for income from transactions with securities traded on an organized market. And the correct code for income from “unorganized” securities is 1531.
Income code 2400 in certificate 2-NDFL
Code 2400 indicates rent to an individual for transport or communication lines. But code 1400 in 2-NDFL is needed to indicate the rent for any other property.
Income code 2520 in certificate 2-NDFL
Code 2520 applies when the company itself provides goods or services to the employee for free or with a minimum payment.
Income code 2530 in certificate 2-NDFL
Code 2530 - income in kind. It is close to code 2520. After all, payment for an employee for goods or services also falls under this concept.
Code 2530 in the 2-NDFL certificate should be used, for example, in cases where a company pays wages in finished products.
Income code 2610 in certificate 2-NDFL
Code 2610 is needed to indicate the material benefit from savings on interest. This benefit is generated if the company issues a loan to an employee at an interest rate that exceeds two-thirds of the refinancing rate of the Central Bank of the Russian Federation (clause 2 of Article 212 of the Tax Code of the Russian Federation).
Income code 2710 in certificate 2-NDFL
Code 2710 indicates ordinary financial assistance. It is not subject to personal income tax up to 4,000 rubles for one employee per calendar year (clause 28, article 217 of the Tax Code of the Russian Federation). But you still need to include the entire amount in the 2-NDFL certificate. And write down the non-taxable part as a deduction with code 503.
Income code 2750 in certificate 2-NDFL
Code 2750 - prizes in contests and competitions that are not held for the purpose of advertising goods or services.
Please note: if events are held in accordance with decisions of authorities or are aimed at advertising, then prizes are not subject to personal income tax in the same way as financial aid, that is, 4,000 rubles per year. But prizes with code 2750 are subject to personal income tax in full.
Income code 2762 in certificate 2-NDFL
Code 2762 applies to financial assistance at the birth of a child. Only the amount of financial assistance that exceeds 50,000 rubles for each child is subject to personal income tax (clause 8 of article 217 of the Tax Code of the Russian Federation).
The 2-NDFL certificate must include the entire amount of financial assistance for the birth of a child. And show the non-taxable part of it as a deduction with code 508.
Income code 3020 in certificate 2-NDFL
If an individual received income in the form of interest on bank deposits, then such income must be shown in the 2-NDFL certificate with code 3020.
Let us remind you that for income in the form of interest received on deposits in banks, the personal income tax rate for tax residents of Russia is 35%, for non-residents - 30%.
The current income codes included 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 dated September 10, 2015 No. ММВ-7-11/387@, dated October 24, 2017 N ММВ-7-11/820@).
Revenue code 2000 in the certificate 2-NDFL denotes remuneration paid to the employee as remuneration. A income code 2010 in the certificate 2-NDFL is used when reflecting payments under civil contracts (with the exception of royalties).
Revenue code 2012 in the certificate 2-NDFL is used to reflect vacation payments.
Income code 2300 in certificate 2-NDFL
Income code 2300 is placed when the employee is paid temporary disability benefits. That is, this income code indicates payment of sick leave. Since this is a benefit (clause 1 of Article 217 of the Tax Code of the Russian Federation), its amount must be shown in the certificate.
2-NDFL: income code 2002 and income code 2003
When tax authorities updated the lists of income codes and deduction codes in 2016, bonuses got their own codes:
- code 2002- in the 2-NDFL certificate it is used for bonuses paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, employment agreements (contracts) and/or a collective agreement (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or target revenues);
- code 2003- for remunerations not related to the performance of job duties, paid from the organization’s profits, special-purpose funds or targeted revenues.
2760 income code in 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 age. Please note that since amounts of financial assistance are not subject to personal income tax up to 4,000 rubles. per year (clause 28 of 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 certificate 2-NDFL
Revenue code 2720 means that the individual was given a gift. And its cost is included in income. If it is more than 4,000 rubles, then the excess amount is subject to personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation). Therefore, in the line with income code 2720 it is indicated deduction with code 501 for the amount of 4000 rubles.
Income code 1400 in certificate 2-NDFL
Code 1400 certificate 2-NDFL indicates if an individual received income from leasing property, with the exception of vehicles, communications equipment and computer networks (for example, fiber-optic and (or) wireless communication lines, power lines, etc.). If such “special” property is rented out, then it is indicated in the form code 2400.
Income code 1010 in certificate 2-NDFL
Used when paying dividends.
Income code 2510 in certificate 2-NDFL
This code must be indicated when income in the form of payment for an individual and in his interests by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training is reported in 2-NDFL.
Income code 2610 in certificate 2-NDFL
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 certificate 2-NDFL
This code corresponds to the amount of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child.
Income code 4800 in certificate 2-NDFL
This code 4800 denotes other income of the taxpayer. That is, those for which “personal” codes are not set. With this code the help shows, for example:
- daily allowance paid to a returning employee in an amount exceeding the personal income tax-free limit (clause 3 of Article 217 of the Tax Code of the Russian Federation);
- additional payments of temporary disability benefits and maternity benefits up to average earnings, paid at the expense of the organization.
By the way, maternity benefits themselves, as well as child care benefits up to 1.5 years old, are not subject to personal income tax. For them, income codes in 2-NDFL 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 were not 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, the following types of income received their personal codes:
- compensation for unused vacation ( code 2013);
- payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the amount exceeding in general three times the average monthly earnings or six times the average monthly earnings for “northerner” workers ( code 2014);
- fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily meet consumer requirements ( code 2301);
- the amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet ( code 2611);
- the amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles ( code 3023).
Also separate code ( 619 ) was assigned to a deduction in the amount of the positive financial result obtained from transactions recorded on the individual investment account.
When filled out, all of the above codes are valid.
In 2016, there were certain changes in the coding of income for personal income tax. Enterprises and entrepreneurs filling out certificates for employees need to carefully study the new rules so as not to make mistakes.
Let’s look at how this or that income code is deciphered in certificate 2-NDFL, what was added to the list, and how to use this information in 2017.
Legislative grounds
By Order No. ММВ-11-633, signed on November 22, 2016, the Federal Tax Service (FTS) amended the list of codes used to designate taxable income of individuals. The specified innovations have been in effect since December 26 of the indicated year, therefore, they are relevant in 2017.
The changes affected the following types of income from citizens:
- the number of deductions for parents of minors has increased, including:
- different coding has been introduced for natural and adoptive mothers and fathers;
- bonus accruals paid from the profit of the enterprise are included in a separate group;
- some items are excluded from the list.
The main order regulating the described ciphers was signed on September 10, 2015 and has the number MMV-7-11/387. Changes have been made to it, which you should definitely take into account when filling out certificates.
Sample income certificate
Download for viewing and printing:
Clarifications made
According to the new order, some positions have remained virtually unchanged. Their decoding has simply been clarified. These include the following codes:
- 1532;
- 1533;
- 1535;
- 2641.
All of them describe income from transactions with financial instruments. In the order, their description was clarified with the term “derivatives,” which did not affect the semantic part.
Attention: Position 2000 concerns the income of military personnel. Its transcript has been expanded and contains a reference to Article 217 of the Tax Code.
Small non-fundamental changes have occurred in the description of the 3010 cipher. It concerns the winning amounts.
Download for viewing and printing:
Excluded Codes
The Federal Tax Service considered two positions irrelevant. And excluded from the list:
- 1543 - proceeds from operations on an individual investment account;
- 2791 - part of the workers’ earnings received from agricultural products.
Attention: in 2017 you do not need to use the codes:
- 1543;
- 2791.
Innovations
New ciphers have appeared in the list. They are shown in the table:
| Code | Description |
| 1544 | Profit from transactions with securities (CS) on the relevant market recorded in a personal investment account |
| 1545 | The same for income from non-circulating securities |
| 1546 | Profits from the use of derivative financial instruments to the Central Bank |
| 1547 | Same for investments that have not entered the market |
| 1548 | Profits from investments not based on securities |
| 1549 | The same for profits received from financial instruments that did not reach the market |
| 1551 | Receipts representing interest on loan repayments |
| 1552 | Same type of proceeds from repo loans |
| 1553 | Income from short repo positions |
| 1554 | Profits from the exchange of securities |
Important: awards are divided into two positions, taking into account the source of their funding:
- 2003 - from the profit of the enterprise, target revenues;
- 2002 - from other legitimate sources.
Complete list of codes for 2017
For ease of use, the list is compiled by type of income to the accounts of individuals. It includes all possible income accrued to citizens under current legislation. Here are some of them that are not mentioned above:
| Cipher | Description |
| 1010 | Accrual of dividend amounts |
| 1011 | Interest, except:
|
| 1011 | Debt obligations and interest thereon, excluding those listed in the previous paragraph |
| 1110 | Income from bonds purchased before 01/01/2007 |
| 1120 | Profits from managing mortgage deposits made before 01/01/2007 |
| 1200 | Cash insurance |
| 1201 | Financing of sanatorium treatment (vouchers) |
| 1202 | Difference between insurance accruals and contributions (except pension) |
| 1203 | Proceeds from property insurance |
| 1211 | Insurance premiums paid for workers by employers |
| 1212 | Compensation for termination of an employment contract |
| 1213 | Amounts not subject to tax deduction in accordance with Article 219 of the Tax Code |
| 1215 | Proceeds received due to termination of an agreement on non-state pension insurance |
| 1219 | The amount secured by deduction in accordance with paragraphs. 4 paragraphs 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 | Royalties and other |
| 1301 | Resale of copyrights |
| 1400 | Property rental |
| 1530 | From securities circulating in the market |
| 1531 | For transactions with the Central Bank outside the market |
| 1536 | Receipts from the Central Bank |
| 1537 | Interest on repo loans |
| 1538 | For other loans |
| 1539 | For short repo positions |
| 1540 | From contributions made to the authorized capital of the enterprise |
| 1541 | From the exchange of securities (repo) |
| 1542 | Compensation of the authorized capital after exit from the LLC |
| 1550 | From participation in shared construction |
| 2001 | Remuneration for LLC board members |
| 2010 | Charges under civil contracts |
| 2012 | Vacation pay |
| Author proceeds for: | |
| 2201 | literary creativity |
| 2202 | artistic and graphic creativity |
| 2203 | works of sculpture |
| 2204 | audio and video recordings |
| 2205 | musical works |
| 2206 | preparing works for publication |
| 2207 | reproduction of creative works |
| 2208 | scientific work |
| 2209 | inventions |
| 2210 | Accrual of author's rights to legal successors |
| 2300 | Benefit for the unemployed |
| 2400 | Rent for transport, pipelines, power lines |
| 2510 | Payment of property rights |
| 2520 | Receipts and accruals issued in natural products |
| 2530 | Pay in kind |
| 2610 | Savings in the use of borrowed funds |
| 2630 | Income from the sale of goods of an interdependent organization |
| 2640 | Benefits from purchasing securities |
| 2641 | From purchasing production tools |
| 2710 | Help |
| 2720 | Present |
| 2730 | Prizes and cash rewards |
| 2740 | Prizes from advertising campaigns |
| 2750 | Prizes received for participation in competitions |
| 2760 | Financial assistance from the employer |
| 2761 | Help for people with disabilities from specialized organizations |
| 2762 | Help with the birth (adoption) of a child |
| 2770 | Compensation for the cost of medicines |
| 2780 | Reimbursement of costs for the purchase of medicines not included in Article 217 of the Tax Code |
| 2790 | Gifts to privileged categories of citizens:
|
| 2800 | Discount from bills |
| 2900 | From currency transactions |
| 3010 | Winnings from betting |
| 3020 | Interest on bank deposits |
| 3022 | Income of shareholders, including members of agricultural cooperatives |
| 4800 | Other |
Special conditions
There are tax-deductible limits on some items. They should be taken into account when filling out the certificate. These include the following codes:
- 2720 - gifts. Taxes are calculated on amounts exceeding 4 thousand rubles.
- 2760 - financial assistance. This position is also limited to RUR 4,000. If the accruals exceed the specified figure, then a tax is levied on them.
- 2762 - one-time payment for the birth (adoption) of a child. It should not exceed 50 thousand rubles. for one baby. Surpluses are included in the tax base.
What is always subject to personal income tax
There are incomes that cannot be excluded from the tax base. Their codes are:
- 2000 - earnings;
- 2002 and 2003 - bonus;
- 2010 - under civil contracts;
- 2012 - vacation pay;
- 2030;
- 2610;
- 2001 - executive remuneration;
- 1400, 2400 - rental of property and transport;
- 1010 - dividends.
Watch the video about the 2-NDFL certificate
On the same topic
For example, the amendments introduced new code 2002 for bonuses, paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, labor or collective agreements. In this case, we are talking about bonuses paid not at the expense of the organization’s net profit, and also not at the expense of special-purpose funds or targeted revenues. Also, a new income code 2003 was introduced for remunerations paid from the organization’s net profit, special purpose funds or earmarked proceeds.
In addition, the order introduced new codes for standard deductions.
Federal Tax Service Order No. ММВ-7-11/633@ came into force on December 26, 2016 and this means that from this date (December 26, 2016) you can use new income codes and it is not advisable to use excluded deduction (income) codes. At the same time, the order is not a direct indication that the tax agent must urgently make changes to the accounting policy regarding personal income tax accounting, since only the Tax Code of the Russian Federation contains the responsibilities of a tax agent.
The Tax Code of the Russian Federation requires the tax agent to independently classify the payments he makes, i.e. Whether a specific amount should be taken into account with income code 2002 (or 2000) is determined by the tax agent in his accounting policy. Therefore, the classification of income or information about the right to deductions should be changed from the moment a new accounting policy appears, which is usually approved for the next year.
Thus, in the 2-NDFL certificates for 2016, based on the amendments to the Tax Code of the Russian Federation effective from January 1, 2016 and the new order of the Federal Tax Service:
- deductions for guardians of disabled children should be separated from deductions for parents of disabled children and shown with new codes (133, ...)
- previously taken into account deductions for “parents” are, if possible, shown with new codes (126, ...)
In addition, based on the new order of the Federal Tax Service, in certificates for 2016 it is allowed to use separate deduction codes for guardians of “healthy” children (130, 131, etc.) and new income codes (2002, 2003, ...).
According to experts from the 1C company, revision of accounting data registered before December 26, 2016 is not required.
How to change personal income tax codes in the 1C: Salaries and Personnel Management 8 program in 2017
In 2017, it is imperative to change the bonus coding. You can do the following:
1. define expected premiums in local regulations and introduce new types of calculations with new codes
2. leave the previous accruals, changing the income codes in them, having previously protected the documents from re-posting by the date of prohibition of editing.
The new income code is indicated in the payment type card on the tab Taxes, contributions, accounting ( Fig.1 )
As for deduction codes, in 1C accounting solutions, deduction codes for parents are replaced automatically when updating the program while maintaining the history (Fig. 2).
For example, instead of 114, code 126 is set. Similarly, deduction codes for guardians of disabled children will be automatically changed if these codes were introduced in the programs at the beginning of 2016 (code 117 will be replaced by 133, etc.). Only the deduction codes for guardians of children (non-disabled) indicated in the directory need to be reviewed and corrected manually Employees – Applications for personal income tax deductions information about deductions.
The program will add new codes for children's deductions to 2-NDFL certificates for 2016.