Hospital personal income tax code. How is sick leave calculated and subject to personal income tax? Sick leave in certificate 2 personal income tax

Certificate 2-NDFL tells about the employee’s sources of income, salary and taxes withheld. Each income source or tax deduction has its own code. These codes were approved by Order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387@. At the end of 2016, the tax service changed the list of codes (Order No. ММВ-7-11/633@ dated November 22, 2016). Since 2018, the tax office has made several more changes to personal income tax codes: four income codes and one deduction code. We will tell you in the article which codes need to be used in the 2-NDFL certificate in 2019.

Income codes that are always subject to personal income tax

Revenue code 2000- this is wages, including bonuses (for harmful and dangerous work, for night work or combined work).

Revenue code 2002- bonus for production and similar results, which are provided for by employment contracts and legal norms.

Revenue code 2003- a bonus from the company’s net profit, targeted income or special-purpose funds.

Revenue code 2010- income from civil contracts, excluding copyright contracts.

Revenue code 2012- vacation pay.

Income code 2300- sick leave benefit. It is subject to personal income tax, so the amount is included in the certificate. At the same time, maternity and child benefits are not subject to income tax, and they do not need to be indicated in the certificate.

Revenue code 2610- denotes the employee’s material benefit from loans.

Revenue code 2001- This is remuneration for members of the board of directors.

Income code 1400- an individual’s income from renting out property (if it is not transport, communications or computer networks).

Income code 2400- income of an individual from the rental of transport, communications equipment or computer networks.

Revenue code 2013- compensation for vacation that the employee did not have time to take.

Revenue code 2014- severance pay.

Income code 2611 - forgiven debt written off from the balance sheet.

Income code 3021- interest on bonds of Russian companies.

Revenue code 1010- transfer of dividends.

Revenue code 4800- a “universal” code for other employee income that is not assigned special codes. For example, daily allowance in excess of the tax-free limit or sick leave supplement.

Codes of income that are subject to personal income tax when the limit is exceeded

Revenue code 2720- cash gifts to the employee. If the amount exceeds 4,000 rubles, then tax is charged on the excess. In the certificate, the amount of the gift is shown with income code 2720 and at the same time with deduction code 503.

Revenue code 2760- financial assistance to an employee or former employee who has retired. If the amount of assistance exceeds 4,000 rubles, then a tax is levied on the excess. In the certificate, the amount of financial assistance is shown with the income code 2760 and at the same time deduction code 503.

Revenue code 2762- one-time payment in connection with the birth of a child. If the amount exceeds 50,000 for each child, but for both parents, then tax is charged on the excess amount. In the certificate, this amount is shown with income code 2762 and deduction code 504.

We talked about coding children's deductions since 2017.

Generate a 2-NDFL certificate automatically in the online service Kontur.Accounting. Here you can keep records, pay salaries and submit reports.

A certificate of incapacity for work can only be issued by licensed medical organizations, and is usually issued as a result of illness, maternity leave, or caring for a minor or other family member.

IMPORTANT:Payment of benefits is carried out in accordance with the Labor Code - the first 3 days of sick leave are paid by the company, and the rest are covered by the Social Insurance Fund.

Compensation for a period of incapacity for work is mandatory subject to income tax, as stated in paragraph 1 of Article 217 of the Tax Code of the Russian Federation, even if the sick leave was issued for care.

Taxation of sick leave takes into account the following provisions::

Example: Kutuzov M.I. works at Intex LLC. In January 2017, he spent 10 days in the hospital. During the period of incapacity, the enterprise accountant calculated an allowance in the amount of 16,540 rubles. We divide the amount by 10 days of sick leave to calculate daily income (16540 x 10 = 1654). We will divide the period of illness into 2 parts - 3 days are paid by the employer (1654 x 3 = 4962), 7 days are paid by the Social Insurance Fund (1654 x 7 = 11,578). We determine the total amount of tax (16540 x 13% = 2150.2). In total, the employee will receive 16540 – 2150.2 = 14390 rubles. benefits with tax deduction.

From January 1, 2016, the procedure for tax deductions to the budget has changed. In accordance with the amended Law No. 113-FZ of May 2, 2015, tax payment occurs no later than the deadline of the month when the employee was given compensation.

Insurance premiums for the first 3 days

The law does not provide for the division of benefits into taxable and non-taxable shares, therefore the entire amount of compensation is taxed equally. However, when calculating the tax amount, sick leave benefits are divided into 2 parts:

1. For the first three days of sick leave, tax is withheld by the employer.
2. From the 4th day, the benefit is transferred by the Fund, and it is they who withhold the tax. The employer is not responsible for remitting tax from this date.

Therefore, there are 3 columns in the sick leave where taxable benefits are entered. This:

• the amount of payment to be made by the employer;
• amount to be received from the Social Insurance Fund;
• the actual amount issued to the employee, minus income tax and insurance contributions.

All this data is filled in by the company where the employee works. This procedure is usually performed by an accountant. He is also obliged to include it in his reporting documents.

Example: Let's return to Kutuzov M.I. and determine what amount of tax the employer should withhold and what amount to the Social Insurance Fund. In our case, the accountant withholds tax for 3 days (4962 x 13% = 645). From the employer, Kutuzov will receive 4962 – 645 = 4317 rubles. in hand, the remaining amount of the benefit will be awarded by the FSS.

If sick leave was issued in the case of quarantine, caring for a minor, treatment in a sanatorium, payment of benefits and tax withholding are made exclusively by the Social Insurance Fund. This is stated in Art. 3 and However, when issuing a certificate, the payment dates are different:

• the date the employee receives wages is the last day of the month for which wages are paid;
• the date of receipt of disability compensation is the actual date of receipt of the amount in hand.

Example: Pushkin A.S. I was on sick leave for a week in July 2017. For this month, the employer calculated his wages and compensation for temporary disability, and paid the full amount on August 5, 2017. In form 2-NDFL, the month of receiving wages (code 2000) will appear in July, and the month of receiving benefits (code 2300) will appear in August. Both amounts were paid at the same time, but wages were accrued for work in July.

When calculating sick leave benefits, it is important for the employer to remember that compensation is taxed identically to wages.

It is also important to be able to correctly draw up reporting documentation, because if the quarterly report is prepared incorrectly, the manager may face a fine. The surest way out is an employed accountant who is well versed in all the intricacies of calculating benefits, withholding and deducting taxes.

In this article we will tell you who is issued a 2nd personal income tax certificate during maternity leave and why, and what data it contains. Let's look at the wording first. Maternity leave, maternity leave - for simplicity, this is the name for the time when an employee is:

• on maternity leave
• on maternity leave for up to one and a half years

During such periods, the employee, as a rule, does not work, but receives benefits in accordance with Federal Law No. 255-FZ of December 29, 2006. When a certificate in form 2-NDFL is issued A certificate in form 2-NDFL is issued only if there have been income payments to the employee. And not just income, but income subject to personal income tax according to the rules of Chapter 23 of the Tax Code (hereinafter referred to as the Tax Code of the Russian Federation). Read also the article: → “Why do you need a 2-NDFL certificate.” These are the payout cases:

• Salary and bonuses
• Financial assistance over 4 thousand rubles.

Maternity income code in personal income tax certificate 2

It should be noted right away that in our country there is a law that indicates the need to deduct tax contributions from almost all types of income of individuals. It is for this reason that the tax agent, played by the employer, must provide detailed data on all types of employee income precisely through certificate 2 of the personal income tax. The certificate is drawn up on the basis of clearly established rules.

1. Information about the employee and employer;
2. Data on income received and deductions;
3. Data on deductions;
4. Total income;
5. The total amount of calculated, withheld and remitted taxes.

There are certain features of document design with different characteristics.

Certificate 2-NDFL during maternity leave

An employee who is on maternity leave asks for a 2-NDFL certificate to receive a subsidy. The employee did not have any income this year, what should I do? If your organization is located in regions where the Social Insurance Fund pilot project is not yet operating, you can issue it a free-form certificate indicating the amount of benefits received. In the regions where the pilot project operates, organizations do not pay benefits for maternity and child care up to one and a half years old.
Read also the article: → “Why do you need a 2-NDFL certificate? How to fill out the form correctly? Benefits are paid directly by the territorial body of the Social Insurance Fund. This means that you do not have the right to issue even a certificate in any form to such an employee.
Question No. 2.

Maternity leave does not show 2-personal income tax on the certificate

In the certificate, the amount of financial assistance is shown with income code 2760 and at the same time deduction code 503. Income code 2762 is a one-time payment in connection with the birth of a child. If the amount exceeds 50,000 for each child, but for both parents, then tax is charged on the excess amount.
In the certificate, this amount is shown with income code 2762 and deduction code 504. We talked about coding children's deductions since 2017 here. Generate a 2-NDFL certificate automatically in the online service Kontur.Accounting.
Here you can keep records, pay salaries and submit reports. The first month of operation is free for all new users.

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Income code 2003 - a bonus from the company’s net profit, targeted income or special purpose funds. Income code 2010 - income from civil contracts, excluding copyright contracts. Income code 2012 - vacation pay. Income code 2300 - sick leave benefit.

It is subject to personal income tax, so the amount is included in the certificate. At the same time, maternity and child benefits are not subject to income tax, and they do not need to be indicated in the certificate. Income code 2610 - indicates the employee’s material benefit from loans.

Important

Income code 2001 is remuneration for board members. Income code 1400 - an individual’s income from renting out property (if it is not transport, communications or computer networks). Income code 2400 - an individual’s income from leasing vehicles, communications equipment or computer networks.

Income codes in 2-personal income tax in 2018

Add to favoritesSend by email The sick leave code in the 2-NDFL certificate involves reflecting information about the employee’s temporary disability. Let's consider what its actual meaning is. What are the 2-NDFL form codes for? Code for sick leave in 2-NDFL? Results What are the 2-NDFL form codes for? At the end of each tax period, the employer - both an organization and an entrepreneur - is required to submit reporting documentation to the Federal Tax Service in the 2-NDFL form. It is submitted to the inspection annually and must be issued to the employee upon request.

Due to the large-scale introduction of computer technology in accounting, 2-NDFL has not been filled out manually for a long time. For these purposes, specialized computer programs are used for accounting and payroll. Each type of income received by an employee is subject to taxation at the appropriate rate.

What is the sick leave income code in the 2nd personal income tax certificate?

Income code 2014 - severance pay. Income code 2611 is a forgiven debt written off the balance sheet. Income code 3021 - interest on bonds of Russian companies. Income code 1010 - transfer of dividends. Income code 4800 is a “universal” code for other employee income that is not assigned special codes.

Attention

For example, daily allowance in excess of the tax-free limit or sick leave supplement. See the full list of income and deductions for reference 2-NDFL Income codes that are subject to personal income tax when the limit is exceeded Income code 2720 - cash gifts to an employee. If the amount exceeds 4,000 rubles, then tax is charged on the excess.

• Benefits for temporary disability (including for caring for a sick child)
• Other income (for example, rental of property owned by an employee).
• Other payments listed in Chapter 23 of the Tax Code of the Russian Federation.

Income in the form of maternity benefits and child care benefits up to one and a half years old. These types of income are not subject to personal income tax. This is directly established by paragraph 1 of Article 217 of the Tax Code of the Russian Federation. In what cases can an employee on maternity leave be issued a 2-NDFL certificate:

1. If the employee is on maternity leave for up to one and a half years and, in accordance with Article 256 of the Labor Code of the Russian Federation, has written a statement of desire to work during this leave on a part-time basis.

What is the income code in certificate 2 personal income tax maternity leave

You can read about this in specialized instructions that are created for accountants as an ideal assistant in the preparation of certificate 2 of personal income tax. You also need to draw your attention to the existence of software, the use of which allows you to get the benefits of quickly calculating the necessary tax deductions. How to find out the maternity income code in personal income tax certificate 2? Maternity and pregnancy benefits are not subject to taxation - clause.

1 tbsp. 217 Tax Code of the Russian Federation. It also needs to be said that there are specialized codes that allow you to determine the type of income. All codes are in specialized reference books. There is no corresponding code for this type of income, such as pregnancy benefit or childbirth benefit.

According to the letter of the Ministry of Finance dated 04.04.2007 N 03-04-06-01/109, if among the income there are types of income that are exempt from personal income tax, they must be displayed in the certificate with attribute 2. Many accountants, when filling out certificates, put in cases with child benefit code 2300, which is displayed in the certificate with attribute 2. Thus, income is indicated and at the same time it is indicated that taxes are not deducted from this income.

AUTHOR OF THE ARTICLE: Yarova Nina Valerievna Year of birth: 1984 Country/City: Russia / Tula Education: Higher economics and higher philological University: Tula State University Place of work: Service “Lawyer” Position: Accountant-consultant Marital status: married About myself: I have experience working in government and commercial structures. Currently I work from home: I write articles and consult people by phone.
However, to reduce the amount of information required to be disclosed, a code system was developed that represents each source of income in encrypted form. Code for sick leave in 2-NDFL Since 2017, new codes have been introduced. The indicator 2300 is used as the sick leave income code in the 2-NDFL certificate. The updated requirements were introduced by order of the Federal Tax Service of the Russian Federation dated November 22, 2016 No. ММВ-7-11-/633. For details, see our publication “Tax deduction codes for personal income tax - 2017”. Results Every employee officially employed in a Russian organization is provided with temporary disability benefits in the event of illness. The code corresponding to sick leave in 2-NDFL is 2300.
BUDGET ACCOUNTING BUDGET REPORTING LAWS AND PRACTICES OTHER MATERIALS How to find out the maternity income code in certificate 2 of personal income tax? The question is quite common. And we must immediately say that it is almost impossible to find an unambiguous answer. The thing is that, just like hospital benefits, child care benefits for one and a half years are not subject to personal income tax. It is for this reason that many believe that this income should not be indicated on the certificate. At the same time, the inspector often makes a remark to the accountants that the document was drawn up incorrectly, since in principle it should contain all the information about the income received. Let's look at this issue in more detail. What is personal income tax certificate 2? In principle, this is a specialized declaration that reflects the income received by an individual.

Sick leave income code in personal income tax certificate 2– 2300. Thus, when filling out personal income tax certificate 2, the accountant must reflect this amount under a certain code. The certificate is issued exclusively by the tax agent, who must provide the Federal Tax Service with information about each of his employees. We are talking exclusively about income data. Hospital payments are also considered income, therefore, they must certainly be reflected in the certificate.

How is the sick leave income code reflected in personal income tax certificate 2?

Today, the certificate is filled out solely on the basis of the use of a specialized form. Accountants try to use specialized programs that allow the calculation process to be carried out automatically.

All income is displayed in the form of unique codes. Thus, a process of automatic tax calculation is formed according to a certain algorithm.

That is, for different types of income, tax is calculated at different interest rates, precisely for this reason, it is very important to clearly define the income code so that the program can correctly, automatically make the necessary calculations.

Sick leave is reflected in the certificate as income. The code for this income is 2300.

Registration of a certificate: features and nuances

1. To issue a personal income tax certificate in format 2, you must use a specialized form;
2. The certificate certainly displays all the information about the employee and the employer;
3. All income is indicated in code format. Please note that different types of income have different codes;
4. You must use a specialized code book in which you can find all the codes related to income;
5. If you use software in your business, do not forget to update it regularly, since in 2012 certain changes were made to the codes and new types of taxable income appeared.

Please remember that sick leave tax is not calculated. It is for this reason that it is best to use high-quality software that will perform the necessary calculations quickly and without errors.

Income code 2300 in personal income tax certificate 2 reflects benefit data. This refers to temporary disability benefits. Almost all types of income in our country are taxed123

How to find out the maternity income code in personal income tax certificate 2? The question is quite common. And we must immediately say that it is almost impossible to find an unambiguous answer. All...

The current income codes included in the 2-NDFL certificate were approved by the Order of the Federal Tax Service at the end of 2015 and updated at the end of 2017. Since then, there have been no more changes in the codes (Orders of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/387@, dated October 24, 2017 N ММВ-7-11/820@).

Revenue code 2000 in the certificate 2-NDFL denotes remuneration paid to the employee as remuneration. A income code 2010 in the certificate 2-NDFL is used when reflecting payments under civil contracts (with the exception of royalties).

Revenue code 2012 in the certificate 2-NDFL is used to reflect vacation payments.

Income code 2300 in certificate 2-NDFL

Income code 2300 is placed when the employee is paid temporary disability benefits. That is, this income code indicates payment of sick leave. Since this is a benefit (clause 1 of Article 217 of the Tax Code of the Russian Federation), its amount must be shown in the certificate.

2-NDFL: income code 2002 and income code 2003

When tax authorities updated the lists of income codes and deduction codes in 2016, bonuses got their own codes:

• code 2002- in the 2-NDFL certificate it is used for bonuses paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, employment agreements (contracts) and/or a collective agreement (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or target revenues);
• code 2003- for remunerations not related to the performance of job duties, paid from the organization’s profits, special-purpose funds or targeted revenues.

2760 income code in certificate 2-NDFL

This code 2760 used when an employer pays financial assistance to an employee or former employee who has retired due to disability or age. Please note that since amounts of financial assistance are not subject to personal income tax up to 4,000 rubles. per year (clause 28 of article 217 of the Tax Code of the Russian Federation), then code 2760 in the 2-NDFL certificate is used together with deduction code 503.

2720 ​​income code in certificate 2-NDFL

Revenue code 2720 means that the individual was given a gift. And its cost is included in income. If it is more than 4,000 rubles, then the excess amount is subject to personal income tax (clause 28 of article 217 of the Tax Code of the Russian Federation). Therefore, in the line with income code 2720 it is indicated deduction with code 501 for the amount of 4000 rubles.

Income code 1400 in certificate 2-NDFL

Code 1400 certificate 2-NDFL indicates if an individual received income from leasing property, with the exception of vehicles, communications equipment and computer networks (for example, fiber-optic and (or) wireless communication lines, power lines, etc.). If such “special” property is rented out, then it is indicated in the form code 2400.

Income code 1010 in certificate 2-NDFL

Used when paying dividends.

Income code 2510 in certificate 2-NDFL

This code must be indicated when income in the form of payment for an individual and in his interests by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training is reported in 2-NDFL.

Income code 2610 in certificate 2-NDFL

It is used when indicating the material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs.

Income code 2762 in certificate 2-NDFL

This code corresponds to the amount of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child.

Income code 4800 in certificate 2-NDFL

This code 4800 denotes other income of the taxpayer. That is, those for which “personal” codes are not set. With this code the help shows, for example:

• daily allowance paid to a returning employee in an amount exceeding the personal income tax-free limit (clause 3 of Article 217 of the Tax Code of the Russian Federation);
• additional payments of temporary disability benefits and maternity benefits up to average earnings, paid at the expense of the organization.

By the way, maternity benefits themselves, as well as child care benefits up to 1.5 years old, are not subject to personal income tax. For them, income codes in 2-NDFL are not established, because these amounts do not need to be reflected in the certificate (clause 1 of Article 217 of the Tax Code of the Russian Federation).

Thus, code 4800 in the 2-NDFL certificate can be considered universal for all those payments that were not assigned an independent code.

Other 2-NDFL codes

As we said above, the codes were last updated at the end of 2017.

As a result, the following types of income received their personal codes:

• compensation for unused vacation ( code 2013);
• 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 the amount exceeding in general three times the average monthly earnings or six times the average monthly earnings for “northerner” workers ( code 2014);
• fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily meet consumer requirements ( code 2301);
• the amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet ( code 2611);
• the amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles ( code 3023).

Also separate code ( 619 ) was assigned to a deduction in the amount of the positive financial result obtained from transactions recorded on the individual investment account.

When filled out, all of the above codes are valid.