Practice shows that accountants often have difficulty entering the correct bonus code in 2-NDFL. A similar problem arises in relation to the long service bonus. What should I do? After all, the Tax Code of the Russian Federation does not regulate affixing the corresponding codes in the income certificate at all. Official clarifications from the Russian Federal Tax Service on this matter come to the rescue. In our review, we consider one of the most recent ones, which concerns the use of recently introduced income codes in an individual’s income certificate.
Changes
In each 2-NDFL certificate, income and deduction codes must be entered. This is required by paragraph 1 of Art. 230 Tax Code of the Russian Federation.
In this matter, tax agents are required to follow the order of the Russian Tax Service dated September 10, 2015 No. ММВ-7-11/387. Its Appendix No. 1 contains income codes, and Appendix No. 2 contains codes for types of deductions.
Tax authorities periodically review the composition of codes. This time, amendments were made by order of the Federal Tax Service dated November 22, 2021 No. ММВ-7-11/633.
Please pay special attention: this order came into force on December 26, 2021, therefore, income codes in 2-NDFL for 2016 must be entered taking into account all changes.
In what cases is the code 2002 entered?
For bonuses, code 2002 is used for remunerations accrued for production results or other indicators provided for by the laws of the Russian Federation and/or paid to employees in accordance with labor and collective agreements. Typically, these payments are included in labor costs.
Example 1
The company accrues additional remuneration to each sales department employee who completes the volume of transactions specified in the Bonus Regulations during the month. The bonus amount is 10,000 rubles for each employee who has concluded contracts with customers in a month worth more than 150,000 rubles. For such a monthly premium, the income code in the 2-NDFL certificate is 2002.
Example 2
Based on the results of the calendar year, all employees of the enterprise are paid bonuses if the total volume of production increased by more than 5%. What bonus code should I use at the end of the year? The payment is directly related to production activities, therefore, when the annual bonus is calculated, the income code must be selected - 2002.
Clarification of names
Some income codes for the 2-NDFL certificate updated their names in 2017. Here they are:
| The old way | Code | From 12/26/2016 |
| Income from operations with financial instruments of futures transactions that are traded on an organized market and the underlying asset of which is securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices | 1532 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| Income from operations with financial instruments of futures transactions not traded on the organized securities market | 1533 | Income from transactions with derivative financial instruments not traded on an organized market |
| Income from operations with financial instruments of futures transactions that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices | 1535 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
In addition, code 2641 now reads: “Material benefit received from the acquisition of derivative financial instruments.”
In addition, the name of code 2000 has been expanded:
After the checkmark, a clarification appeared: “monetary allowance that does not fall under paragraph 29 of Article 217 of the Tax Code of the Russian Federation.”
And here's another change in the name:
| Code 3010 | |
| Previous | From 12/26/2016 |
| Winnings paid by organizers of lotteries, sweepstakes and other risk-based games (including using slot machines) | Income in the form of winnings received in the bookmaker's office and betting |
About compensation for unused vacation
The number of income type codes includes a new code 2013 - for amounts of compensation for unused vacation. The belated appearance of this code may be explained by the fact that since 2012, such compensation has been excluded from the number of amounts not subject to personal income tax upon dismissal of an employee (clause 3 of Article 217 of the Tax Code of the Russian Federation). Therefore, it must be indicated separately under the designated code, including in the case of its payment not related to dismissal (Article 126 of the Labor Code of the Russian Federation).
And another new code, 2014, is associated with dismissal (Articles 178 and 318 of the Labor Code of the Russian Federation). It is provided for 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 a part generally exceeding three times the average monthly salary.
Note. The limit of such payments is doubled only for workers dismissed from organizations located in the Far North and equivalent areas.
These payments have also been exempt from personal income tax since 2012, but a separate code for them has only now been introduced.
New codes
At the same time, new positions were introduced. Below is a table with a transcript.
Please note the following new income codes for 2-NDFL in 2017 . Most businesses will have to affix them. In addition, these are one of the most controversial types of payments from the point of view of tax accounting and optimization of payments to the treasury.
When does code 2003 apply?
The withholding agent provides premium code 2003 only in certain cases. Such operations include:
- payment of bonuses from the company’s net profit;
- payment of bonuses to employees from special-purpose funds or from targeted revenues.
Example 3
In a company engaged in the construction of residential buildings, for Builder’s Day they decided to give out 3,000 rubles from the company’s profits. bonuses for all employees. The holiday bonus income code that the accountant will indicate in the 2-NDFL certificates is 2003, since the payment is not directly related to labor results, and its source is the company’s net profit.
All meanings
Summarizing the above, below is a table with a breakdown of income codes that may appear on income certificates in 2017.
| Code | Income type |
| 1010 | Dividends |
| 1011 | Interest, including discount, received on a debt obligation of any type, with the exception of: · interest on mortgage-backed bonds issued before January 1, 2007; · interest received on bank deposits; · income received upon repayment of a bill. |
| 1110 | Interest on mortgage-backed bonds issued before January 1, 2007 |
| 1120 | Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007. |
| 1200 | Other insurance payments under insurance contracts |
| 1201 | Insurance payments under insurance contracts in the form of payment for the cost of health resort vouchers |
| 1202 | Income in the form of excess amounts of insurance payments over the amounts of insurance premiums multiplied by the average annual refinancing rate of the Bank of Russia for each year, under a voluntary life insurance agreement, except for voluntary pension insurance agreements (subclause 2, clause 1, article 213 of the Tax Code of the Russian Federation) |
| 1203 | Income in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance) exceeding the market value of the insured property or the cost of its repair, taking into account the paid insurance premiums (Clause 4 of Article 213 of the Tax Code of the Russian Federation) |
| 1211 | Insurance premiums under insurance contracts that are paid for individuals from their own funds by: · employers; · organizations (entrepreneurs) that are not employers. |
| 1212 | Income in the form of cash (redemption) amounts paid under insurance contracts (except for voluntary pension insurance contracts), in case of early termination of insurance contracts in terms of excess of the amounts of insurance premiums paid by the taxpayer |
| 1213 | Income in the form of cash (redemption) amounts paid upon termination of a voluntary pension insurance contract, reduced by the amount of insurance premiums paid by the taxpayer, in respect of which the social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation was not provided |
| 1215 | Income in the form of cash (redemption) amounts paid upon termination of a non-state pension agreement |
| 1219 | Amounts of insurance contributions in respect of which the payer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (upon termination of the voluntary pension insurance agreement) |
| 1220 | Amounts of insurance contributions in respect of which the payer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (upon termination of the non-state pension agreement) |
| 1240 | Pensions paid under non-state pension agreements concluded by: · organizations and other employers with Russian non-state pension funds; · citizens with Russian non-state pension funds in favor of other persons. |
| 1300 | Income received from the use of copyright or other related rights |
| 1301 | Income received from the alienation of copyright or other related rights |
| 1400 | Income received from the rental or other use of property (except for similar income from the rental of any vehicles and communications equipment, computer networks) |
| 1530 | Income received from transactions with securities traded on the organized securities market |
| 1531 | Income from transactions with securities not traded on the organized securities market |
| 1532 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| 1533 | Income from transactions with derivative financial instruments not traded on an organized market |
| 1535 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| 1536 | Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities |
| 1537 | Income in the form of interest on a loan received from a set of repo transactions |
| 1538 | Income in the form of interest received in the tax period under a set of loan agreements |
| 1539 | Income from operations related to the opening of a short position that is the object of repo operations |
| 1540 | Income received from the sale of shares in the authorized capital of the organization |
| 1541 | Income received as a result of the exchange of securities transferred under the first part of the repo |
| 1542 | Income in the form of the actual value of a share in the authorized capital, paid when a participant leaves the organization |
| 1544 | Income received from transactions with securities traded on the organized securities market, accounted for in an individual investment account |
| 1545 | Income from transactions with securities not traded on the organized securities market, accounted for in an individual investment account |
| 1546 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account |
| 1547 | Income from transactions with derivative financial instruments not traded on the organized securities market, accounted for in an individual investment account |
| 1548 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices accounted for in an individual investment account |
| 1549 | Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities accounted for in an individual investment account |
| 1550 | Income received from the assignment of rights of claim under an agreement for participation in shared construction (an investment agreement for shared construction or under another agreement related to shared construction) |
| 1551 | Income in the form of interest on a loan received from a set of repo transactions accounted for in an individual investment account |
| 1552 | Income in the form of interest received in the tax period on a set of loan agreements accounted for in an individual investment account |
| 1553 | Income from operations related to the opening of a short position that is the object of repo transactions accounted for in an individual investment account |
| 1554 | Income received as a result of the exchange of securities transferred under the first part of the repo, accounted for in an individual investment account |
| 2000 | Remuneration for performing labor or other duties; salary, monetary allowance not subject to paragraph 29 of Article 217 of the Tax Code of the Russian Federation, and other taxable payments to military personnel and equivalent categories of individuals. In addition to payments under civil contracts |
| 2001 | Directors' remuneration and other similar payments received by members of the organization's governing body (board of directors or other similar body) |
| 2002 | Amounts of bonuses paid for production results and other similar indicators provided for by the laws of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or targeted revenues) |
| 2003 | Amounts of remuneration paid from the organization’s profits, special-purpose funds or targeted revenues |
| 2010 | Payments under civil contracts (except for royalties) |
| 2012 | Vacation pay |
| 2201 | Author's fees for the creation of literary works, including for theatre, cinema, stage and circus |
| 2202 | Royalties for the creation of artistic and graphic works, photographs for printing, works of architecture and design |
| 2203 | Author's fees for the creation of works of sculpture, monumental and decorative painting, decorative and applied art, easel painting, theatrical and film set art and graphics, made in various techniques |
| 2204 | Royalties for the creation of audiovisual works (video, television and cinema) |
| 2205 | Author's fees for the creation of musical works: · musical and stage works (operas, ballets, musical comedies); · symphonic, choral, chamber works; · works for brass band; · original music for film, television and video films and theatrical productions. |
| 2206 | Copyright royalties (rewards) for the creation of other musical works, including those prepared for publication |
| 2207 | Author's fees (rewards) for the performance of works of literature and art |
| 2208 | Copyrights (rewards) for the creation of scientific works and developments |
| 2209 | Royalties for discoveries, inventions, industrial designs |
| 2210 | Remuneration to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs |
| 2300 | Temporary disability benefits |
| 2400 | Income from: · leasing or other use of any vehicles (including sea, river, aircraft and cars) for transportation; · fines and other sanctions for idle time (delay) of vehicles at loading (unloading) points; · leasing or other use of pipelines, power lines (power lines), fiber-optic lines, wireless communications, and other means of communication, including computer networks. |
| 2510 | Payment by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training for an individual |
| 2520 | Income in kind, in the form of full or partial payment for goods, work performed, services provided in the interests of an individual |
| 2530 | Payment in kind |
| 2610 | Material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs |
| 2630 | Material benefit received from the acquisition of goods (work, services) under civil contracts from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer |
| 2640 | Material benefit received from the acquisition of securities |
| 2641 | Material benefit received from the acquisition of derivative financial instruments |
| 2710 | Financial assistance (except for financial assistance specified in codes 2760, 2761 and 2762) |
| 2720 | Cost of gifts |
| 2730 | The cost of prizes in cash and in kind received at competitions and competitions that are held on the basis of decisions of the Government of the Russian Federation and other government bodies (local government) |
| 2740 | The cost of winnings and prizes received at competitions, games and other events for the purpose of advertising goods, works and services |
| 2750 | The value of prizes in cash and in kind received at competitions and competitions. Provided that these events are not carried out according to decisions of the Government of the Russian Federation and other government bodies (local government) and not for the purpose of advertising goods (works and services) |
| 2760 | Financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age |
| 2761 | Financial assistance provided to disabled people by public organizations of disabled people |
| 2762 | Amounts of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) upon the birth (adoption) of a child |
| 2770 | Reimbursement (payment) by employers for the cost of purchased medications prescribed by the attending physician to the following persons: · their employees; · spouses of employees; · parents and children of employees; · your former employees (retirees); · disabled people. |
| 2780 | Reimbursement of the cost of medications purchased by the taxpayer (payment for the taxpayer) prescribed by the attending physician, in other cases not falling under paragraph 28 of Article 217 of the Tax Code of the Russian Federation |
| 2790 | The amount of assistance (in cash and in kind), as well as the value of gifts received by: · veterans of the Great Patriotic War; · disabled people of the Great Patriotic War; · widows of military personnel who died during the war with Finland, the Great Patriotic War, and the war with Japan; · widows of deceased disabled people of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos; · former minor prisoners of concentration camps, ghettos and other places of forced detention created by the Nazis and their allies during the Second World War. |
| 2800 | Interest (discount) received upon payment of a bill presented for payment |
| 2900 | Income received from transactions with foreign currency |
| 3010 | Income in the form of winnings received in the bookmaker's office and betting |
| 3020 | Interest on bank deposits |
| 3022 | Income in the form of fees for the use of funds of members of a consumer credit cooperative (shareholders) Interest on the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative (from January 1, 2011) |
| 4800 | Other income (scholarships, compensation for delayed salaries, etc.) |
Also see “New income and deduction codes for 2-NDFL certificates from December 26, 2021.”
Receiving income in case of violation of consumer rights
Another new code (2301) is intended to indicate the amount of fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily satisfy consumer requirements in accordance with the Law of the Russian Federation of 02/07/1992 N 2300-1 “On the Protection of Consumer Rights”.
The need for this is due to the controversial nature of personal income tax assessment of these amounts. In the Determination of the Constitutional Court of the Russian Federation dated July 19, 2016 N 1460-O, the arbitrators in relation to penalties and fines paid in accordance with the current civil legislation (in particular, in accordance with Article 330 of the Civil Code of the Russian Federation), indicated that the nature of such payments for tax purposes should determined in relation to the actual circumstances of a particular case - based on whether the taxpayer has an economic benefit when receiving these amounts or not.
Article 330 deals with penalties, which include penalties imposed in accordance with Law of the Russian Federation N 2300-1.
In paragraph 7 of the Review of the practice of consideration by courts of cases related to the application of Chapter 23 of the Tax Code of the Russian Federation (Approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015), it is noted that payments of penalties and fines made to citizens in connection with violation of consumer rights are not exempt from taxation.
The sanctions provided for by the legislation on the protection of consumer rights are exclusively punitive in nature. Their collection does not pursue the goal of compensating for losses (real damage) of the consumer. Since the payment of amounts of such sanctions leads to the formation of property benefits for the consumer, they are included in the citizen’s income on the basis of the provisions of Art. 41, 209 of the Tax Code of the Russian Federation, regardless of the fact that the receipt of these amounts is due to a violation of the rights of an individual (see Letter of the Ministry of Finance of Russia dated September 15, 2017 N 03-04-06/59629).
In this regard, it became necessary to assign a separate code for the corresponding type of income.
How to fill out a 2-NDFL certificate in 2021
The reporting form consists of a general part, three sections and an appendix. The bonus code in 2-NDFL, as well as other payments, is indicated in the application. Filling should be done in the following order:
- A common part. It indicates the details of the organization and the Federal Tax Service, the certificate number, and the reporting period.
- Section 1. It is intended to reflect the data of an individual: full name, taxpayer status, passport details.
- Application. It contains information about income and the corresponding tax deductions, including the bonus income code in 2-NDFL.
- Section 3 reflects the annual amounts of tax deductions provided.
- Section 2 is intended to reflect the total amount of payments to an individual, the calculated tax base, calculated, withheld and transferred to the budget tax
