New deduction codes
In the 2-NDFL certificates submitted in 2021, section 3 reflects the codes and amounts of income, as well as the following personal income tax deductions:
- payments that are not subject to personal income tax within the limit (daily allowance, financial benefits, etc.);
- professional deductions;
- amounts that reduce the tax base in accordance with Articles 213.1, 214, 214.1 of the Tax Code of the Russian Federation.
In section 3 of the 2-NDFL certificate, tax deductions are shown opposite the corresponding income. If several deductions are allowed to be applied to one type of income, the first deduction is reflected opposite the income in the columns “Deduction Code” and “Deduction Amount”, the second – in the line below, etc. In this case, the fields “Month”, “Income Code” and “Amount” income" opposite the second and subsequent deductions are not filled in. Section 4 shows standard, social, investment and property deductions for the purchase (construction) of housing.
Deduction tables 2021: codes and sizes
Each personal income tax deduction is determined in the amount established by the Tax Code of the Russian Federation. In this case, each deduction has its own code. The following table shows the codes and amounts of deductions for 2-NDFL certificates for 2021. The table was formed on the basis of Appendix 1 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387 (as amended by the order of the Federal Tax Service of Russia dated November 22, 2021 No. ММВ-7-11/63).
| Tax deduction code | Deduction amount | Categories of taxpayers covered by the deduction | Base |
| Standard tax deductions | |||
| 104 | 500 rub. | Heroes of the Soviet Union, Heroes of Russia, persons awarded the Order of Glory of three degrees | para. 2 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
| Persons of the civilian staff of the SA and Navy of the USSR, Internal Affairs Directorate and State Security of the USSR, who held regular positions in the institutions of the active army during the Second World War | para. 3 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| for every month | Persons who were in cities during the Second World War, participation in the defense of which is counted towards their length of service for the purpose of receiving a preferential pension | para. 3 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | |
| Participants of the Second World War, military operations to defend the USSR, who served in institutions that were part of the army, and former partisans | para. 4 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who were in Leningrad during its siege from 09/08/1941 to 01/27/1944, regardless of the length of stay | para. 5 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Former prisoners of concentration camps and ghettos created by Nazi Germany and its allies during the Second World War | para. 6 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled people since childhood, as well as disabled people of groups I and II | para. 7 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who have received diseases associated with radiation exposure caused by the consequences of radiation accidents, exercises, tests | para. 8 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Medical personnel who received excess doses of radiation exposure while providing medical care from April 26, 1986 to June 30, 1986 | para. 9 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who donated bone marrow to save lives | para. 10 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who received occupational diseases associated with radiation exposure while working in the Chernobyl exclusion zone | para. 11 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons evacuated, as well as those who voluntarily left settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak Production Association and contamination of the Techa River | para. 13 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who took part in the liquidation of the consequences of the accident at the Mayak Production Association (1957–1958) and the pollution of the Techa River in 1949–1956 | para. 12 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons evacuated (voluntarily left) from the Chernobyl exclusion zone | para. 14 sub. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Parents and spouses of military personnel who died as a result of injuries received while defending the USSR, Russia, or while performing other military duties | para. 15 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Parents and spouses of government employees killed in the line of duty | para. 15 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons discharged from military service (called up for military training) who performed military duty in countries where hostilities took place | para. 16 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Citizens who took part, in accordance with decisions of government bodies of the Russian Federation, in hostilities on the territory of the Russian Federation | para. 16 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| 105 | 3000 rub. | Persons who have become disabled and have acquired diseases: | para. 2, 3 and 8 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation |
| – related to the radiation impact of the Chernobyl disaster; | |||
| for every month | – related to the work to eliminate the Chernobyl accident; | ||
| – due to the accident at the Mayak PA in 1957 and the discharge of radioactive waste into the Techa River; | |||
| – related to participation in the work to eliminate the accident at PA Mayak; | |||
| – related to living in areas contaminated as a result of the Mayak accident | |||
| Persons who took part in the liquidation of the Chernobyl accident in 1986–1987 | para. 4 and 5 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Military personnel who served in the Chernobyl Nuclear Power Plant exclusion zone in 1986–1987 | para. 6 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Military personnel who took part in the work on the Shelter object in 1988–1990 | para. 7 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Persons directly involved in the assembly of nuclear weapons (until December 31, 1961), nuclear tests, and work on the disposal of radioactive substances | para. 9–13 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled WWII | para. 14 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled people: | para. 15 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| a) from among military personnel who became disabled in groups I, II and III due to injury received: | |||
| – in the defense of the USSR, Russia; | |||
| – due to an illness associated with being at the front; | |||
| – when performing other military service duties; | |||
| b) from among former partisans, as well as other categories of disabled people equal in pension provision to the specified categories of military personnel | |||
| For the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1–2, 6–7, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 126 | 1400 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 130 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 127 | 1400 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | |||
| – to the adoptive parent | |||
| 131 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 128 | 3000 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 132 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For a disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II: | para. 1, 5, 10–11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 129 | 12,000 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 133 | 6000 rub. | – guardian, trustee; | |
| – foster parent; | |||
| for every month | – spouse of the adoptive parent | ||
| Double deduction for the first child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1–2, 6–7, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 134 | 2800 rub. | – single parent, adoptive parent | |
| 135 | for every month | – sole guardian, trustee, foster parent | |
| Double deduction for the second child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 136 | 2800 rub. | – single parent, adoptive parent | |
| 137 | for every month | – sole guardian, trustee, foster parent | |
| Double deduction for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 138 | 6000 rub. | – single parent, adoptive parent | |
| 139 | for every month | – guardian, trustee, foster parent | |
| Double deduction for each disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II: | para. 1, 5, 10–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 140 | 24,000 rub. | – single parent, adoptive parent | |
| for every month | |||
| 141 | 12,000 rub. | – the only adoptive parent (guardian, trustee) | |
| for every month | |||
| Double deduction for the first child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1–2, 6–7, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 142 | 2800 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 143 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for the second child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 144 | 2800 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 145 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for the third child and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 146 | 6000 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 147 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for a disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II | para. 1, 5, 10–11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 148 | 24,000 rub. for every month | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 149 | 12,000 rub. for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Property tax deductions | |||
| 311 | The amount of actually incurred and documented expenses for new construction or purchase of housing and land (except for interest paid on targeted loans (credits)) | Persons who purchased (built): | subp. 3 p. 1 art. 220 Tax Code of the Russian Federation |
| – housing (share); | |||
| – land plots (share) for individual housing construction; | |||
| – land plots (share) on which the purchased housing is located | |||
| 312 | Amount of interest paid: | Persons who purchased (built): | subp. 4 paragraphs 1 art. 220 Tax Code of the Russian Federation |
| – housing (share); | |||
| – for targeted loans (loans) received from Russian organizations (entrepreneurs) for new construction or purchase of housing and land in Russia, | – land plots (share) for individual housing construction; | ||
| – land plots (share) on which the purchased housing is located | |||
| – for loans received from banks for the purpose of refinancing (on-lending) loans for new construction or the purchase of housing and land in Russia | |||
| Social tax deductions | |||
| 320 | In the amount of expenses for full-time education of a brother (sister) up to 24 years old in educational institutions (subject to the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | subp. 2 p. 1 art. 219 Tax Code of the Russian Federation | |
| 321 | In the amount of expenses for full-time education of children in educational institutions (taking into account the limitation established by paragraph 2 of Article 219 of the Tax Code of the Russian Federation) | Persons who paid for training, namely: | subp. 2 p. 1 art. 219 Tax Code of the Russian Federation |
| – parent for children under 24 years of age; | |||
| – guardian (trustee) for wards or former wards under the age of 24 | |||
| 324 | In the amount of actual expenses incurred for medical services and in the cost of medications (taking into account the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who purchased medical services or medications for his own benefit or for the benefit of his spouse, parents, children (including adopted children) under the age of 18, wards under 18 | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation |
| 325 | In the amount of expenses actually incurred for voluntary personal insurance (taking into account the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who has entered into an agreement in his own favor or in favor of his spouse, parents, children (including adopted children) under the age of 18, wards under 18 | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation |
| 326 | In the amount of expenses for expensive treatment in medical organizations and entrepreneurs | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation | |
| 327 | In the amount of expenses actually incurred (the employer can provide a deduction provided that he withheld contributions under contracts from payments in favor of the employee and transferred them to the appropriate funds) | A citizen who has paid for his own benefit and (or) for the benefit of his spouse (including in favor of a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship) (trusteeship)) pension (insurance) contributions under contracts: | subp. 4 paragraphs 1 art. 219 Tax Code of the Russian Federation |
| – non-state pension provision concluded by a citizen with non-state pension funds; | |||
| – voluntary pension insurance concluded by him with insurance organizations | |||
| 328 | In the amount of additional insurance contributions paid for a funded pension (in the amount of actual expenses incurred, taking into account the restrictions established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who has paid additional insurance contributions for a funded pension in accordance with Law No. 56-FZ of April 30, 2008 | subp. 5 p. 1 art. 219 Tax Code of the Russian Federation |
| Professional tax deductions | |||
| 403 | In the amount of actually incurred and documented expenses | Persons who received income from performing work (rendering services) under civil contracts | clause 2 art. 221 Tax Code of the Russian Federation |
| 404 | In the amount of actually incurred and documented expenses | Persons who received: | clause 3 art. 221 Tax Code of the Russian Federation |
| – royalties; | |||
| – remuneration for the creation, publication, performance, and other use of works of science, literature and art; | |||
| – rewards for discoveries, inventions and industrial designs | |||
| 405 | Within cost standards | Persons who received: | clause 3 art. 221 Tax Code of the Russian Federation |
| – royalties; | |||
| – remuneration for the creation, publication, performance, and other use of works of science, literature and art; | |||
| – rewards for discoveries, inventions and industrial designs | |||
| Income exempt from taxation | |||
| 501 | Deduction from the cost of the gift in an amount not exceeding 4,000 rubles. for the reporting year | A citizen who has received a gift from an organization or entrepreneur | para. 1–2 paragraphs 28 art. 217 Tax Code of the Russian Federation |
| 502 | Deduction from the value of prizes in an amount not exceeding 4,000 rubles. for the reporting year | Persons who received prizes in cash and in kind at competitions and competitions held according to the decisions of: | para. 1, 3 paragraph 28 art. 217 Tax Code of the Russian Federation |
| – Government of the Russian Federation; | |||
| – legislative (representative) bodies of state power; | |||
| – representative bodies of local self-government | |||
| 503 | A deduction from the amount of financial assistance in an amount not exceeding 4,000 rubles. for the reporting year | Employees (former employees who resigned due to retirement due to disability or age) who received financial assistance from the employer | para. 1, 4 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 504 | A deduction from the amount of compensation in an amount not exceeding 4,000 rubles. for the reporting year | Employees (for themselves, spouses, parents, children), former employees (age pensioners), disabled people for whom the organization reimbursed (paid) the cost of medications purchased by them (for them), prescribed by the attending physician | para. 1, 5 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 505 | Deduction from the value of winnings and prizes in an amount not exceeding 4,000 rubles. for the reporting year | Persons who have received winnings and prizes at competitions, games and other events for the purpose of advertising goods (works, services) | para. 1, 6 p. 28 art. 217 Tax Code of the Russian Federation |
| 506 | A deduction from the amount of financial assistance in an amount not exceeding 4,000 rubles. for the reporting year | Disabled people who received financial assistance from public organizations of disabled people | para. 1, 7 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 507 | Deduction from the cost of gifts and assistance in an amount not exceeding 10,000 rubles. for the reporting year | If assistance (in cash and in kind), as well as gifts are provided: | clause 33 art. 217 Tax Code of the Russian Federation |
| – WWII veterans; | |||
| – disabled people of the Second World War; | |||
| – widows of military personnel who died during the war with Finland, WWII, and the war with Japan; | |||
| – widows of deceased disabled veterans of the Second World War; | |||
| – former prisoners of Nazi concentration camps, prisons and ghettos; | |||
| – former minor prisoners of Nazi concentration camps, prisons, ghettos and other places of forced detention created by the Nazis during the Second World War | |||
| 508 | No more than 50,000 rubles. for each child | Employees (parents, adoptive parents, guardians) to whom the employer provided one-time financial assistance at the birth (adoption) of a child | para. 6 p. 8 art. 217 Tax Code of the Russian Federation |
| 509 | 4300 rub. for each month during the term of the employment contract | Employees who received agricultural products of their own production (work, services, property rights) from agricultural producers as wages, | clause 43 art. 217 Tax Code of the Russian Federation |
| peasant (farm) farms. Subject to simultaneous compliance with the following conditions: | |||
| – the total amount of this income for the month does not exceed 4,300 rubles; | |||
| – it is no more than 50 percent of the monthly remuneration amount; | |||
| – revenue from the sale of goods (work, services) of an agricultural producer (peasant (farm) enterprise) does not exceed 100 million rubles. | |||
| 510 | Additional insurance contributions paid by the employer for the funded part of the labor pension (no more than 12,000 rubles) | A citizen in whose favor the employer paid additional insurance contributions for the funded part of the labor pension in accordance with Law No. 56-FZ of April 30, 2008 | clause 39 art. 217 Tax Code of the Russian Federation |
| Amounts that reduce the tax base for income from equity participation in an organization in the form of dividends | |||
| 601 | In an amount not exceeding the tax base for income in the form of dividends | Russian companies (tax agents) paying dividends to their shareholders and participants (form 2-NDFL) | clause 1 art. 214 Tax Code of the Russian Federation |
| Shareholders (participants) receiving income from foreign companies from states with which Russia has double taxation agreements (form 3-NDFL) | |||
| Amounts reducing the tax base for transactions with securities and financial instruments of futures transactions | |||
| 201 | Expenses for the acquisition, sale, storage and redemption of securities traded on the organized securities market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 202 | Expenses for the acquisition, sale, storage and redemption of securities not traded on the organized securities market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 203 | Expenses for the acquisition, sale, storage and redemption of securities not traded on the organized securities market, which at the time of their acquisition were classified as securities traded on the market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 205 | The amount of loss on transactions with securities that are traded on the organized securities market, which reduces the tax base for transactions with derivative financial instruments that are traded on the organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 206 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 207 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities, | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 208 | The amount of loss on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments whose underlying assets are securities or stock indices. | |||
| This is a loss that: | |||
| – received as a result of these transactions performed in the tax period, after reducing the tax base for transactions with derivative financial instruments that are traded on the organized market; | |||
| – reduces the tax base for transactions with securities traded on the organized securities market | |||
| 209 | The amount of loss on 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, reducing the tax base for transactions with derivative financial instruments that are traded on the organized market | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| 210 | The amount of loss on transactions with derivative financial instruments traded on an organized market and the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, reducing the tax base for transactions with derivative financial instruments that traded on the organized market | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| Amounts that reduce the tax base for repo transactions | |||
| 211 | Expenses in the form of interest on a loan incurred under a set of repo transactions | Art. 214.3, para. 1 clause 1 art. 282 Tax Code of the Russian Federation | |
| 213 | Expenses on operations associated with closing a short position and costs associated with the acquisition and sale of securities that are the subject of repo transactions | Art. 214.3, para. 1 clause 1 art. 282 Tax Code of the Russian Federation | |
| Amounts that reduce the tax base for securities lending transactions | |||
| 215 | Expenses in the form of interest paid in the reporting year on the totality of loan agreements | Art. 214.4 Tax Code of the Russian Federation | |
| 216 | The amount of excess of expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities traded on the organized securities market, calculated in accordance with the proportion, in accordance with paragraph 6 of clause 5 of Article 214.4 Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 217 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities not traded on the organized securities market, calculated in accordance with the proportion, in accordance with paragraph 6 of clause 5 of the article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 218 | Interest (coupon) expense recognized by the payer when opening a short position on securities traded on the securities market | clause 14 art. 214.3 Tax Code of the Russian Federation | |
| 219 | Interest (coupon) expense recognized by the payer when opening a short position on securities not traded on the securities market | clause 14 art. 214.3 Tax Code of the Russian Federation | |
| 220 | The amount of expenses for transactions with derivative financial instruments not traded on an organized market | clause 2 art. 302 Tax Code of the Russian Federation | |
| 222 | The amount of loss on REPO transactions taken to reduce income from transactions with securities traded on the securities market, in a proportion calculated as the ratio of the value of traded securities that are the object of REPO transactions to the total value of securities that are the subject of REPO | Art. 214.3 Tax Code of the Russian Federation | |
| 223 | The amount of loss on REPO transactions taken to reduce income from transactions with securities not traded on the securities market, in a proportion calculated as the ratio of the value of non-tradable securities that are the object of REPO transactions to the total value of securities that are the subject of REPO | Art. 214.3 Tax Code of the Russian Federation | |
| 224 | The amount of the negative financial result obtained in the tax period from transactions with securities traded on the securities market, by which the financial result obtained from transactions with securities not traded on the securities market is reduced, if at the time of their acquisition they were classified as traded securities | clause 12 art. 214.1 Tax Code of the Russian Federation | |
| 225 | Expenses on transactions with securities traded on the organized securities market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 226 | Expenses on transactions with securities not traded on the organized securities market, accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 227 | Expenses on transactions with securities not traded on the organized securities market, which at the time of their acquisition were related to securities traded on the organized securities market accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 228 | Expenses on 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 | Art. 214.4 Tax Code of the Russian Federation | |
| 229 | Expenses on 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 accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 230 | Expenses in the form of interest on a loan incurred on a set of repo transactions accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 231 | Expenses on operations associated with closing a short position, and expenses associated with the acquisition and sale of securities that are the object of repo transactions accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 232 | Expenses in the form of interest paid in the tax period on a set of loan agreements accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 233 | Interest (coupon) expense recognized by the taxpayer in the event of opening a short position on securities traded on the organized securities market, for which the accrual of interest (coupon) income is provided, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 234 | Interest (coupon) expense recognized by the taxpayer in the event of opening a short position on securities not traded on the organized securities market, for which the accrual of interest (coupon) income is provided, recorded on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 235 | Amounts of expenses for transactions with derivative financial instruments not traded on an organized market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 236 | The amount of a negative financial result obtained in the tax period on transactions with securities traded on the organized securities market, which reduces the financial result obtained in the tax period on individual transactions with securities not traded on the organized securities market, which at the time of their acquisition related to securities traded on the organized securities market, accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 237 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities accounted for in an individual investment account, traded on the organized securities market, calculated in accordance with the proportion, with taking into account the provisions of paragraph six of clause 5 of Article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 238 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities accounted for in an individual investment account that are not traded on the organized securities market, calculated in accordance with the proportion, taking into account the provisions of paragraph six of clause 5 of article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 239 | The amount of loss on REPO transactions accounted for on an individual investment account, taken as a reduction in income on transactions with securities accounted for on an individual investment account, traded on the organized securities market, in a proportion calculated as the ratio of the cost of securities that are the object of REPO transactions, traded on the organized securities market to the total value of securities that are the subject of repo transactions | Art. 214.4 Tax Code of the Russian Federation | |
| 240 | The amount of loss on REPO transactions accounted for on an individual investment account, taken as a reduction in income on transactions with securities accounted for on an individual investment account that are not traded on the organized securities market, in a proportion calculated as the ratio of the cost of securities that are the object of REPO transactions not traded on the organized securities market to the total value of securities that are the subject of repo transactions | Art. 214.4 Tax Code of the Russian Federation | |
| 241 | The amount of loss on transactions with derivative financial instruments traded on an organized market, the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, obtained as a result of the specified transactions performed in the tax period and accounted for in an individual investment account, which reduces the tax base for transactions with derivative financial instruments that are traded on the organized securities market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 250 | The amount of loss on transactions with securities traded on the organized securities market, received as a result of the specified transactions made in the tax period and accounted for in an individual investment account, reducing the financial result on transactions with derivative financial instruments traded on the organized market, the underlying asset of which are 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 | Art. 214.9 Tax Code of the Russian Federation | |
| 251 | The amount of loss on transactions with derivative financial instruments traded on an organized market, the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, obtained as a result of the specified transactions performed in the tax period and accounted for on an individual investment account, after reducing the financial result on transactions with derivative financial instruments traded on the organized market, reducing the financial result on transactions with securities traded on the organized securities market accounted for on the individual investment account | Art. 214.9 Tax Code of the Russian Federation | |
| 252 | The amount of loss on transactions with derivative financial instruments traded on an organized market, 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, obtained as a result of the specified transactions performed in the tax period and accounted for in an individual investment account, reducing the financial result of transactions with derivative financial instruments traded on an organized market, accounted for in an individual investment account | Art. 214.9 Tax Code of the Russian Federation | |
| 618 | A deduction in the amount of a positive financial result from the sale (redemption) of securities traded on the securities market and owned for more than three years. Such securities include: | Art. 219.1 Tax Code of the Russian Federation | |
| 1) securities admitted to trading by a Russian trade organizer on the securities market, including on the stock exchange; | |||
| 2) investment units of open-end mutual investment funds managed by Russian management companies | |||
| 620 | Other amounts that reduce the tax base in accordance with Chapter 23 of the Tax Code of the Russian Federation |
Payment of financial assistance to an employee of an organization using the simplified tax system. Tax consequences
Our organization is on the simplified tax system (income minus expenses). In August 2010, our employee was provided with financial assistance in the amount of 10 thousand rubles due to his difficult financial situation.
Is it possible to include financial assistance as part of expenses? What will be the taxation (personal income tax and contributions to the Pension Fund) of this material assistance and will these taxes and contributions be included in expenses?
The list of expenses for which an organization applying a simplified taxation system can reduce income is established by Art. 346.16 Tax Code of the Russian Federation
and is
closed
.
Financial assistance is not included
.
At the same time, according to paragraphs. 6 p. 1 p. 346.16 Tax Code of the Russian Federation
the taxpayer has the right to reduce income
for labor costs
in the manner provided for
in Art.
255 Tax Code of the Russian Federation .
Established Art. 255 Tax Code of the Russian Federation
the list of labor costs
is not closed
, and according to paragraph 25 of this article, other types of expenses incurred in favor of the employee are also recognized as labor costs,
provided that they are provided for by an employment or collective agreement
.
Clause 2 art. 346.16 Tax Code of the Russian Federation
It is established that expenses are accepted subject to their compliance with the criteria specified in
paragraph 1 of Art.
252 of the Tax Code of the Russian Federation , according to which the taxpayer reduces the income received by the amount of expenses incurred (
except for
the expenses specified in
Article 270 of the Tax Code of the Russian Federation
).
And clause 23 of Art. 270 Tax Code of the Russian Federation
directly
prohibits taking into account
expenses in the form of amounts of financial assistance to employees.
Thus, from the norms of paragraph 25 of Art. 255 Tax Code of the Russian Federation
It follows that labor costs include any types of expenses incurred in favor of the employee, if they are provided for by the employment contract and (or) collective agreement,
with the exception of expenses
specified in
Art.
270 Tax Code of the Russian Federation .
The Ministry of Finance of the Russian Federation drew attention to this in a letter dated July 31, 2009 No. 03-03-06/1/504.
Therefore, take into account the costs
When determining the tax base for taxes under the simplified tax system, the amount of financial assistance to employees
is not possible
.
Moreover, both those provided for and not provided for in employment contracts.
In accordance with paragraph 28 of Art.
217 of the Tax Code of the Russian Federation are not subject to taxation
(exempt from taxation)
by the personal income tax amounts of material assistance
provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age,
not exceeding 4,000 rubles per taxable period
.
Thus, amounts of financial assistance not exceeding 4,000 rubles during the tax period paid by an employer to its employee are exempt from personal income tax.
.
Amounts of financial assistance exceeding 4,000 rubles are subject to taxation
personal income tax in accordance with the established procedure.
Art. 7 of the Federal Law of the Russian Federation dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” determines that the object of taxation of insurance contributions
for payers of insurance premiums - organizations,
payments and other remunerations
accrued by them in favor of individuals
under employment contracts
and civil contracts, the subject of which is the performance of work or the provision of services, are recognized.
Base for calculating insurance premiums
for organizations is defined as the amount of the specified payments and other remunerations accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Art. 9 of Law No. 212-FZ.
If the financial assistance paid to the employee is not expressly provided for in the employment contract
, then we can assume that insurance premiums
are not charged
.
After all, the base for calculating insurance premiums includes payments under employment contracts.
However, the Ministry of Health and Social Development of the Russian Federation believes that this payment
made to the employee within the framework of his employment relationship with the organization and, therefore,
related to the employment contract
.
Thus, financial assistance
, paid to the employee,
is subject to insurance premiums
(letter of the Ministry of Health and Social Development of the Russian Federation dated May 17, 2010 No. 1212-19).
At the same time, the amount of financial assistance provided by the employer to his employee is within 4,000 rubles
for this employee for the billing period
is not subject to
insurance contributions in accordance with clause 11, part 1, art.
9 of Law No. 212-FZ. That is, the non-taxable minimum is the same as for personal income tax
.
Let us remind you that taxpayers using the simplified tax system do not pay insurance contributions to the Federal Social Insurance Fund of the Russian Federation and medical insurance funds in 2010
.
Taxpayers under the simplified tax system are payers of insurance contributions for compulsory social insurance against accidents at work
and occupational diseases.
According to paragraph 1 of Art. 20 of the Federal Law of the Russian Federation of July 16, 1999 No. 165-FZ “On the fundamentals of compulsory social insurance”
The calculation
base for calculating insurance premiums is
payments accrued in the form of wages or other sources determined in accordance with the legislation of the Russian Federation.
Based on clause 2 of this article, insurance premiums are calculated
policyholders for accrued wages on all grounds (income) and other sources of income determined by federal law, established by federal laws on specific types of compulsory social insurance.
Clause 3 of the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases
, approved by Decree of the Government of the Russian Federation dated 02.03.2000 No. 184, it is established that
insurance premiums are calculated on the accrued wages
(income) of workers (including freelance, seasonal, temporary, performing part-time work), and in the corresponding cases – for the amount of remuneration under a civil contract.
In accordance with clause 4 of the Rules, insurance premiums are not charged
for payments established
by the List of payments for which insurance contributions are not charged to the Social Insurance Fund of the Russian Federation
, approved by Decree of the Government of the Russian Federation dated July 7, 1999 No. 765.
Clauses 7 and 8 of the List establish that insurance premiums are not charged for financial assistance provided to employees
:
– in connection with emergency circumstances in order to compensate for damage caused to the health and property of citizens, on the basis of decisions of state authorities and local governments, foreign states, as well as governmental and non-governmental interstate organizations created in accordance with international treaties of the Russian Federation;
– in connection with a natural disaster that has befallen them, a fire, theft of property, injury, or in connection with the death of an employee or his close relatives.
The Federal Insurance Fund of the Russian Federation is convinced that insurance premiums are charged not only for wages, but also for other payments not directly related to the results of labor activity
.
That is, according to the Fund, for all other types of material assistance
, in addition to those listed in the List, since they, although not related to the results of labor activity,
constitute the income of the insured persons
and are not directly indicated in the said List,
insurance premiums must be calculated
(letter dated October 18, 2007 No. 02-13/07- 10008).
Arbitration practice on this issue is ambiguous.
However, the judges of the Federal Antimonopoly Service of the Ural District
developed their own position, which runs counter to the position of officials.
The arbitrators note that from the meaning of Art. 20 of Law No. 165-FZ it follows that the List should establish exceptions not from any income received by individuals, but from payments to employees as wages
.
Consequently, the object for calculating insurance contributions to the Social Insurance Fund of the Russian Federation are payments accrued to the employee in connection with the performance of his job duties.
If the amounts of financial assistance paid by the policyholder
accrued to employees not in connection with the performance of their job duties, are not incentive payments, are made without taking into account the results of the work of specific employees, are provided as additional social protection for employees, paid if financial resources are available, then
such payments should not be included in the base for calculating insurance premiums
.
The officials' reference to charge insurance premiums on amounts of financial assistance, based on the fact that these payments are not provided for in the List for which insurance premiums are not charged, is rejected by the court, since the list establishes exceptions not from any income received by individuals, but only from payments , accrued to employees as wages (see resolutions of the Federal Antimonopoly Service of the Ural District
dated 07/08/2010 No. Ф09-4987/10-С2, dated 06/30/2010 No. Ф09-4882/10-С2, dated 06/07/2010 No. Ф09-4252/10-С2, dated 03/30/2010 No. F09-1884/10-S2, dated September 23, 2009, No. F09-7181/09-S2).
the Supreme Arbitration Court of the Russian Federation also agrees with our judges
(Definition dated March 25, 2010 No. VAS-17468/09).
Insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation, are taken into account
when determining the tax base for tax under the simplified tax system on the basis
of paragraphs. 7 clause 1 art.
346.16 Tax Code of the Russian Federation .
The Ministry of Finance of the Russian Federation in a letter dated April 19, 2010 No. 03-03-06/2/76 explained that expenses
in the form of insurance contributions to state extra-budgetary funds,
accrued for payments that are not taken into account as expenses for tax purposes, reduce the tax base
.
And although the clarification was given in relation to the corporate income tax, it fully applies to taxpayers of the simplified tax system.
That is, you have the right to reduce the tax base by the amount of insurance premiums
, accrued for the amount of material assistance not included in expenses for tax purposes.
