Income codes for 2-NDFL in 2021: table with explanation

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.

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.

Who is eligible?

It should be remembered that deductions are provided only to that category of employees whose income is subject to income tax at the rate of 13%. To exercise the right to a tax deduction, the employee must draw up a written application, to which all the necessary papers (birth certificate) are attached. Accordingly, if the applicant has several children, then copies must be made of all certificates (the birth certificate of a deceased child or adult child is no exception).

In some situations, the employee must provide additional documents, such as, for example, evidence that the second parent has died if a deduction is issued for the only parent; or a certificate confirming that the child is studying, if a tax deduction is issued for an adult child who is undergoing training.

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.