Codes in the pay sheet: decoding

It is the responsibility of employers to notify employees of the amount of accrued wages and deductions made from it. This requirement is specified in Art. 136 Labor Code of the Russian Federation. Therefore, before receiving their salaries, all employees must be given pay slips containing this information in detail. The law does not approve a special form of this document, so employers have the right to develop it independently.

While employees can still sort out the accrued and withheld amounts on their own, the codes on the payslip raise a lot of questions for them. What are such codes for and how to decipher them? The answers to these and other questions are in our material.

What it is

At the end of the month, each employee receives a special sheet with a breakdown of salary information, which reflects all accruals and deductions made for the last month worked. Article 136 of the Labor Code of the Russian Federation provides for the obligation of the employer, when paying wages, to notify in writing each employee about the components of the salary. The slip is issued simultaneously with the payment - no later than the 15th of the next month.

How to calculate the child tax deduction

The first and second children reduce their taxable income by 1,400 rubles each - this amount will be deducted from their salary when the tax is calculated. Each subsequent child reduces taxable income by another 3 thousand rubles per month. If spouses have a child from previous marriages, then their common child can be considered the third. Thus, a stepmother, stepfather, guardians, adoptive parents, trustees and divorced parents can receive a deduction if they financially support the child.

1. A copy of the child's birth or adoption certificate.
2. A copy of a passport with a marriage mark or a marriage registration certificate if the parents are married.
3. A certificate from the educational institution stating that the child is a full-time student, if he is a student.
4. Certificate of disability if the child is disabled.
5. Certificate of birth of the child in Form 2 and a copy of the passport page on marital status for double deduction for a single parent. Such a certificate is needed if information about the father is included in the certificate according to the words of the mother. If the father is not mentioned in the certificate initially, the certificate will not be needed.
6. Death certificate of the second parent or an extract from the court decision recognizing the parent as missing if the second parent died or went missing.
7. Documents of guardians and trustees confirming their right to raise a child.

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Restrictions - this means income that cannot be taxed! In your case, I doubt that the accounting department is “cheating” on anything, since in principle there is no sense or benefit for the organization itself in the fraud associated with calculating taxes on employees. Most likely, the “bonus” clause means one of the items listed in Art. 217 Tax Code of the Russian Federation.

To make it clearer for you, I’ll try to explain it this way: total taxable income is an amount that will increase progressively from the beginning of the year to the end, and what is accrued to you during the month (salary, additional payments, allowances and bonuses) is reflected in in the “accrued” column of the payslip. In the calculation sheet for January, the total taxable income should be equal to the line “total accrued”, and in the calculation sheet for February the total taxable income is equal to the amounts “total accrued” for January + February, and so on until the end of the year. In the calculation sheet for December, you will see your income for the entire calendar year in the “total taxable income” column.

What is indicated in the transcript

The salary slip must reflect:

• components of wages (salary codes are not indicated on the payslip, this is a mandatory detail of the 2-NDFL income certificate);
• accrued compensation - in separate lines;
• total taxable income;
• amount and basis of deductions;
• the total amount of payment to be paid.

To figure out how to read a pay slip, use a table that deciphers each item contained in the pay slip:

Wage type code: additional explanation

In addition to the listed salary codes, the order of the Federal Tax Service approved the following designations for income indicated in the 2-NDFL certificate:

1010 — dividends;

2001 - remuneration or similar payment to the company’s management structure;

2010 - payment based on a civil contract;

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2530 - remuneration in kind;

2720 ​​- income received as a gift;

2762 - payment of financial assistance to employees at the birth, adoption of a child.

Salary breakdown

The salary includes accruals that are made as remuneration for work: salary, bonuses, payment for work on holidays and weekends.

Salary codes in the payslip (or certificate 2-NDFL)

There are other salary codes that are also subject to indication in the 2-NDFL certificate:

2012 — vacation payments;

2300 — payment of sick leave;

2760 - payment of funds as financial assistance provided to an employee or former employee who retired due to disability or age;

4800 is a universal code that designates all payments that do not have a special code (for example, additional payments and compensation).

See also “Deciphering the codes in the 2-NDFL certificate.”

Taxes and deductions

The withholdings include personal income tax (NDFL), its payer is the employee. The employer is required to deduct personal income tax from all income of individuals. Some employees are entitled to deductions for this tax - they are not paid in themselves, but they reduce the tax base and due to this, personal income tax becomes less. The deductions also include those amounts that the organization deducted under executive documents. If a new column has appeared here or the amount indicated is larger than usual, the accountant who performed the calculation and decoding will help you understand the salary slip.

Calculation example

From a January salary of 20,000 rubles, an employee is required to withhold personal income tax of 13%. The amount of deductions will be:

20,000 × 13 / 100 = 2600 rubles.

If an employee is entitled to a deduction for the first child (in 2021 it is 1,400 rubles), then the calculation of the deduction will change.

First, we reduce the salary by deduction:

20 000 – 1400 = 18 600.

We calculate 13% of this amount:

18 600 × 13 / 100 = 2418.

Due to the deduction, 2,418 rubles are withheld from the employee, not 2,600.

There are always a lot of numbers in a salary notice. In addition to decoding, it is important to ensure that the amounts indicated are correct. Before deciphering the payroll sheet, write down the amounts of accruals already paid to you and compare with those indicated on the sheet.

Decipher the payslip for children's deductions

In columns 2-4 you need to write down personal information for each employee. This data is usually transferred from their personal cards. So, in column 2 the assigned personnel number is rewritten, in column 3 - the last name and initials, in column 4 the position in which he works is entered.

Payroll Codes

Deciphering payroll codes allows employees to find out why certain payments indicated on the payslip were made. From the publication, the reader will learn about what a payslip is, what requirements are required for its preparation, and what codes are used to designate various accruals to an employee.

This means that this document must still include all necessary information that is directly related to the employee's earnings. It should be noted that the payslip is always an individual document.

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Other payments

In addition to wages, an employee has the right to receive compensation and social benefits:

• financial assistance;
• compensation for unused vacation;
• vacation pay;
• sick leave accruals;
• additional payment for hazardous production, etc.

How to decipher salary calculations withholding tax for three children

A tax deduction is provided for the period of study of a child in an educational institution or educational institution, including academic leave (paragraph 19, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). If the child has not yet reached the age of 24, then the right to receive a tax deduction is lost from the month following the month of graduation (letters of the Ministry of Finance of Russia dated November 6, 2012 No. 03-04-05/8-1251 and dated October 12, 2010 No. 03- 04-05/7-617).

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Not only the biological parents of the baby, but also people officially registered as adoptive parents, guardians, trustees or adoptive parents have the right to receive NV. The benefit is calculated not only for the working mother, as many people think, it is due to both parents. Under certain conditions, grandparents receive a tax benefit if they are designated as guardians of the child.

The final stage of the procedure for developing and approving a payslip is its approval. This can be done in several ways, for example, by issuing an order to approve and put into effect the form of the pay slip, or by stamping the approval stamp on the form itself, and then issuing an order to put into effect the approved form from a certain date. The first option is more convenient, since one order is issued and there is no need to put anything additional on the pay slip itself.

Let's take a closer look at some aspects. What components of wages can be distinguished? Let's turn to Art. 129 of Code of the Russian Federation , according to which, in addition to the fixed amount of remuneration for the employee (for fulfilling a standard of work of a certain complexity (qualification) per unit of time - tariff rate, for performing labor (official) duties of a certain complexity for a calendar month - salary (official salary )) various incentive and compensation payments are included. The latter include bonuses, additional payments for combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee, bonuses for length of service, exceeding the norm, etc. In addition, if the organization gave the employee, for example, a New Year's a gift for his child, the cost of this gift must also be included in the payslip.

The second deduction is available to real estate buyers. It is established by paragraph 2 p 1 tbsp. 220 Tax Code. Its amount is equal to the cost of the purchased apartment. However, the maximum size of the second deduction is limited. Regardless of the cost of the apartment, its size cannot exceed 2,000,000 rubles.

The portion of all income (both individuals and legal entities) that is taxed will constitute the total taxable income. What does it mean? The easiest way to understand which part of the profit is taxable and which is not is to use the example of a payslip. It can be considered the main form of informing employees about salary accruals and payments.

Operating principle of the sand-oil catcher KPN

Surface runoff is directed to the first compartment of the settling part of the structure, where a baffle wall is installed. In the sand collection compartment there is the 1st filtering modular loading block (with a transverse-cross structure (3)). This module is used for primary sedimentation from coarse impurities and petroleum products. The block is made of reliable impact-resistant material (polypropylene).

After the settling zone, wastewater is directed to a block with filter elements (4). The block is a fiberglass box with polyurethane foam loading. The properties of the loading material allow for continuous filtration of wastewater for a long time (from 100 to 150 hours). Both washing and replacement of the filter media is possible.

Each block is equipped with pumping risers:

1 — sediment pumping riser;

2 - oil products pumping riser.

Next, the purified wastewater is discharged to the post-treatment unit (5), which is made in the form of a vertical box equipped with a lower distribution system and an upper drainage pipeline. Filter loading: carbon powder. Filtration is carried out from bottom to top through a calculated layer of sorbent. The material ensures effective extraction of petroleum products from purified water up to the maximum permissible concentrations in fishery water bodies.

According to the technical specifications, NVK-KPN with an additional sorption block can be made of metal or HDPE. It is also possible to install a sand level sensor, an oil product level sensor.

Purpose of the sand and oil catcher KPN

The installation is designed to capture sand, suspended and floating substances from surface and industrial wastewater.

It is used as a structure for treating wastewater before discharging it into the city sewerage network after preliminary rough mechanical cleaning on grates and sand traps, and as a structure for mechanical treatment before sorption filters.

The structure combines in one building the stages of purification from suspended solids, oil products and post-treatment; they are installed both in schemes with primary accumulation and in schemes with flow separation.

Advantages of the NVK-KPN sand and oil catcher

1. High degree of wastewater purification - the output reaches 95%.
2. The body is made of heavy-duty reinforced fiberglass in accordance with SanPiN 2.1.2.729-99 “Building materials, products and structures. Hygienic safety requirements."
3. Resins from the best imported manufacturers are used in production.
4. Unpretentious operation of the equipment, inexpensive maintenance.
5. Thermal stability of the installation and resistance to aggressive environments.
6. Delivery is available throughout Russia and Kazakhstan.