These codes are used to fill out the new 2-NDFL certificate, introduced in 2021. New codes were approved on the basis of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/387 dated September 10, 2015 and are applied from November 29, 2015. The required code can be found in the table below. When filling out the certificate, you may also need Appendix No. 1, which indicates the new income codes.
Standard tax deductions provided for in Article 218 of the Tax Code of the Russian Federation
| Deduction code | Name of deduction |
| Deduction code 104 | 500 rubles per taxpayer belonging to the categories listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation |
| Deduction code 105 | 3000 rubles per taxpayer belonging to the categories listed in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation |
| Deduction code 114 | 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 to a parent, spouse of a parent, adoptive parent, guardian, trustee, foster parent, spouse (spouse) of the adoptive parent who is providing for the child |
| Deduction code 115 | For a 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 to a parent, spouse of a parent, adoptive parent, guardian, trustee, foster parent, spouse (spouse) of the adoptive parent who is providing for the child |
| Deduction code 116 | 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 to a parent, spouse of a parent, adoptive parent, guardian, trustee, adoptive parent, spouse (spouse) of the adoptive parent who is providing for the child |
| Deduction code 117 | For a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24 who is a disabled person of group I or II to a parent, spouse of a parent, adoptive parent, guardian, trustee, foster parent , the spouse of the adoptive parent who is providing for the child |
| Deduction code 118 | Double the amount 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 to the only parent (adoptive parent), adoptive parent, guardian, trustee |
| Deduction code 119 | Double the amount 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 to the only parent (adoptive parent), adoptive parent, guardian, trustee |
| Deduction code 120 | Double the amount 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 to the only parent (adoptive parent), adoptive parent, guardian, trustee |
| Deduction code 121 | In double the amount for a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24, who is a disabled person of group I or II to the only parent (adoptive parent), adoptive parent, guardian, trustee |
| Deduction code 122 | In double the amount 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 to one of the parents (adoptive parents) of their choice on the basis of an application for refusal one of the parents (adoptive parents) from receiving a tax deduction |
| Deduction code 123 | In double the amount 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 to one of the parents (adoptive parents) of their choice on the basis of an application for refusal one of the parents (adoptive parents) from receiving a tax deduction |
| Deduction code 124 | Double the amount 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 to one of the parents (adoptive parents) of their choice based on application for refusal of one of the parents (adoptive parents) to receive a tax deduction |
| Deduction code 125 | Double the amount for a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24 who is a disabled person of group I or II, to one of the parents (adoptive parents) of their choice based on application for refusal of one of the parents (adoptive parents) to receive a tax deduction |
What is code 4800 and what is it for?
The types of possible income to be indicated in the 2-NDFL certificate are coded. Exactly what amount was paid - wages or other income - can be seen from the corresponding code. This is relevant for all certificates - and those submitted to the tax office, including in the form of messages about the impossibility of withholding income tax. And those that are issued to employees upon their request upon request (to a bank, another employer, etc.).
Let us remind you that from January 1, 2021, two forms of certificates of income and tax amounts are in effect. One is for the tax office (actually form 2-NDFL). The other is for individuals. Take the first form from Appendix 1 to the order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/566. The second is in Appendix 5 to the same order. These forms are used from 2021 for income for 2021 and subsequent periods.
All income codes are collected in Appendix 1 to the Federal Tax Service order dated September 10, 2015 No. ММВ-7-11/387. The latest revision of the document is dated October 24, 2017. Take the current version for work.
4800 is the last item on the list. Indicates “other income”
What is included in “other income” code 4800
What exactly is included in the “set” is not stated in the document. There is no transcript.
You should act according to the residual principle. If you did not find a special code for the payment made in the general list, enter 4800 (letter of the Federal Tax Service dated September 19, 2016 No. BS-4-11/17537). In particular, scholarships and compensation for delayed wages fall under this code in 2021.
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The last time the list was edited, five new revenue codes were added to the list. One of the new ones - 2013 “the amount of compensation for unused vacation” - can theoretically be available to every employer. So, the Federal Tax Service introduced new values specifically to provide more detail to employees’ incomes. After all, previously there was no separate code for such payments. And they set the total - 4800 “Other income”. Now, in the appropriate situation, a detailed cipher is needed.
Here is a list of payments (we present them along with the current codes) that no longer need to be included in the 4800 code. Check yourself to see if you are mistakenly attributing these amounts to the general code:
- 2013 - compensation for unused vacation.
- 2014 - severance pay, average monthly earnings for the period of employment, compensation to the manager, his deputies and the chief accountant in a part that generally exceeds three times the average monthly earnings - for ordinary employers and six times - in the regions of the Far North and equivalent areas.
- 2611 - bad debts written off in accordance with the established procedure from the company’s balance sheet.
- 3021 - interest (coupon) received on circulating bonds of Russian companies denominated in rubles and issued after January 1, 2021.
What amounts should definitely not be included in code 4800
Only amounts subject to taxation are included in the income certificate. Even if they are partially exempt from tax. Payments that are not subject to personal income tax at all do not need to be included in this report. So, for example, you will never see maternity benefits in 2-NDFL. After all, the entire amount of this payment is completely exempt from taxation.
Accordingly, amounts from which income does not arise will never fall into the lines with code 4800.
Please note: amounts that are not taxed only up to a certain threshold are safer to include in the certificate in any case. If you do not do this, you can distort the real picture of income in relation to a specific individual.
Property tax deductions provided for in Article 220 of the Tax Code of the Russian Federation
| Deduction code 311 | The amount spent by the taxpayer on new construction or the acquisition on the territory of the Russian Federation of residential houses, apartments, rooms or shares (shares) in them, the acquisition of land plots or shares (shares) in them provided for individual housing construction, and land plots or shares ( shares) in them, on which the purchased residential buildings or share(s) in them are located |
| Deduction code 312 | The amount aimed at repaying interest on targeted loans (credits) actually spent on new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, the acquisition of land plots or share(s) in them provided for individual housing construction, and land plots or shares (shares) in them on which the purchased residential buildings or share (shares) in them are located, as well as for repayment of interest on loans received from banks for the purpose of refinancing (on-lending) loans for a new construction or acquisition of the specified objects on the territory of the Russian Federation |
Difficulties filling out 3-NDFL
To enter data using code 4800 (income) into the program, you need to select the “Other” section in addition to the “Work” section. And there is a special line for entering this amount and there is a line for indicating the total amount of income according to code 4800, and there is a line below for entering the amount of the tax base (minus the deduction amount).
To enter data using code 4800 (income) into the program, in addition to the “Work” section, you need to select the “Other” section. And there is a special line for entering this amount and there is a line for indicating the total amount of income according to code 4800, and there is a line below for entering the amount of the tax base (minus the deduction amount).
Sources
- https://nalog-nalog.ru/ndfl/vychety_ndfl/kody_nalogovyh_vychetov_po_ndfl_-_tablica/
- https://legalcollegium.ru/drugoe/kod-vycheta-620-dlja-koda-dohoda-4800.html
- https://interneturok.ru/lesson/russian/6-klass/vvedenie/lingvistika-i-ee-razdely
- https://nebogach.ru/tax/kod-vycheta-620-pri-zapolnenii-deklaracii-3-ndfl/
Deductions in the amounts provided for in Article 217 of the Tax Code of the Russian Federation
| Deduction code 501 | Deduction from the value of gifts received from organizations and individual entrepreneurs |
| Deduction code 502 | Deduction from the cost of prizes in cash and in kind received at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local self-government |
| Deduction code 503 | Deduction from the amount of 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 |
| Deduction code 504 | Deduction from the amount of compensation (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as to disabled people, the cost of medications purchased by them (for them), prescribed to them by their attending physician |
| Deduction code 505 | Deduction from the value of winnings and prizes received at competitions, games and other events for the purpose of advertising goods (works, services) |
| Deduction code 506 | Deduction from the amount of financial assistance provided to disabled people by public organizations of disabled people |
| Deduction code 507 | Deduction from 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, the war with Japan, widows of deceased disabled people of the Great Patriotic War Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, as well as 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 |
| Deduction code 508 | Deduction from the amount of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child |
| Deduction code 509 | Deduction from the amount of income received by employees in kind as wages from organizations of agricultural producers, determined in accordance with paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation, peasant (farm) farms in the form of agricultural products of their own production and (or) work ( services) performed (rendered) by such organizations and peasant (farm) farms in the interests of the employee, property rights transferred by these organizations and peasant (farm) farms to the employee <5> |
| Deduction code 510 | Deduction in the amount of insurance premiums paid by the employer for the employee in accordance with Federal Law 04/30/2008 N 56-FZ “On additional insurance contributions for funded pensions and state support for the formation of pension savings” <4>, but not more than 12,000 rubles per year |
What does code 620 mean?
Deduction codes are used by the Federal Tax Service to systematize the tax information received. When developing the system, digital codes were assigned to all tax deductions. However, Russian tax legislation is quite confusing, changes frequently, and is sometimes contradictory.
This leads to situations:
- the emergence of new deductions;
- identifying non-taxable income, deductions for which do not have codes;
- detection of expenses deducted when calculating personal income tax without your own code.
The listed deductions can be entered into information about income under code 620 “Other amounts that reduce the tax base.”
Reflection of deduction 620 in the declaration
There is no special place in the annual income tax return to show other deductions. Each time you need to understand what exactly the reflected amounts mean.
For example, a negative financial result on some transactions with securities and derivatives instruments, according to the instructions of the Federal Tax Service, must be reflected on sheet 3 of the declaration. Additional insurance contributions were included in social deductions.
Due to the lack of a specific location for deduction 620, problems may arise when filling out 3-NDFL using software. To eliminate defects, you need to contact the developer or make changes manually.
What is a deduction code table?
Deduction codes contain three numeric characters. They are systematized in a table consisting of thirteen sections, named by types of deductions, and one special code 620, designed to reflect other types of deductions not provided for in the first thirteen sections of the table.
All deduction codes are given in Appendix 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387 (as amended by the orders of the Federal Tax Service of Russia dated November 22, 2021 No. ММВ-7-11/633 and dated October 24, 2021 No. ММВ-7 -11/820).
If the company has not found a code for some payment, then universal code 620 “Other amounts that reduce the tax base in accordance with Chapter 23 of the Tax Code of the Russian Federation” is used.
Calculation of compensation for unused vacation in 1s accounting 8
We work in Moscow and the region. ASK in the comments! you need to uncheck the Included in the accrual base of the regional coefficient B Accounting 3.0 in the Vacation document does not allow you to select any Accruals Very useful article. Thank you By using this site, you agree to the use of cookies in accordance with this cookie type notice. If you do not agree to our use of this type of file, you should set your browser settings accordingly or not use the site.
What income code should be indicated for vacation pay in the 2-NDFL certificate?
The difference between payments for time worked and for the period of annual rest is significant, since they provide for different points for calculating the taxable base for personal income tax: earnings for days worked - the last day of the month of its accrual or the day of termination of the working relationship (clause 2 of Article 223 of the Tax Code RF); vacation pay - the day of the expense transaction for their payment (sub.
What income code to put in the 2-NDFL certificate for compensation for unused vacation
The second is code 2012 (vacation payments).
The third is code 4800 (other income). The Federal Tax Service of the Russian Federation advises using the last, third, option (letter dated August 8, 2008 No. Therefore, if you want to avoid claims, indicate this value.
Income code from renting out non-residential premises, from renting out a printer, renting out a vehicle without a crew 1400 - non-residential premises and all others, except vehicles; 2400 - motor transport - rent and any other use; Tax-free payments are not reflected in the 2-NDFL certificate. An example of filling out the 2-NDFL certificate 2015 is given.
advant24.ru
When filling automatically, the time payment is calculated for the days worked by the employee in the month of dismissal. Then you need to go to the “Accruals” tab and click on the “Add” button to enter a new line in which to indicate the employee, the created calculation type “Vacation Compensation” and the amount of compensation, calculated manually. The columns “hs”, “deduction code” and “deduction amount” are not filled in in our case. Pay attention to the “Payment date” column; this parameter is very important for filling out form 6-NDFL, so we check and adjust the date if necessary. We navigate and close the document. To check the accruals made, we will generate a “Payslip” by clicking the link in the lower left corner: the employee was accrued salary for 6 days worked and vacation compensation. Now you can pay the employee the amount due and transfer the withheld personal income tax to the budget.
Vacation compensation upon dismissal in 1s 8.3 accounting
- 1 Compensation for unused vacation in 1C 8.3 Accounting 1.1 Creating a new type of accrual
- 1.2 Accrual and calculation of vacation in 1C 8.3 upon dismissal
- 2.1 Compensation for unused vacation in 1C 8.3 Accounting
I would like to immediately upset our reader: there is no special document for processing compensation for unused vacation upon dismissal in 1C 8.3 Accounting. There is also no automation for calculating the amount; you will have to count it manually.
Compensation for unused vacation: income code in 2-NDFL
Compensation must be paid on the employee's last working day. Accordingly, personal income tax from such a payment must be transferred to the budget no later than the day following the day the employee is dismissed. The company will reflect information on the amount of compensation for unused vacation in favor of the employee in two documents.
submitted to the tax office:
- in the 2-NDFL certificate at the end of the year, indicating the income code for compensation for unused vacation.
- in the 6-NDFL report for the reporting period in which the employee was dismissed;
Topic: 2-NDFL: what is the income code for compensation for unused vacation upon dismissal?
According to the Federal Tax Service of Russia, payment for unused vacation should be reflected in the Certificate of Income of Individuals in Form No. 2-NDFL, indicating code 4800 of the “Codes” directory of Appendix No. 2 to Form No. 2-NDFL. I am an individual entrepreneur on UTII (special regime) The tax office requires that I designate compensation for vacation upon dismissal with code 4800. I designated 2012. According to the reference book of codes in ZiK, this is vacation. I also set in the Reference Types of calculations Compensation for unused vacation upon dismissal code 2012 - compensation payment subject to personal income tax and non-taxable in compulsory pension insurance.
For organizations applying special tax regimes, i.e.
