What is the code for?
Help 2-NDFL consists of sections:
- Information about the tax agent (employer).
- Information about the individual who is the recipient of the income.
- Payments taxed at different rates.
- Standard and social tax deductions.
- Tax base and tax amount.
Taking into account the fact that the document fits on one sheet, and some names of types of income and deductions consist of several dozen words, they are replaced with digital designations that are selected from the reference book in the accounting program when generating the report. The list of types of income and deductions is contained in the Federal Tax Service order No. ММВ-7-11/ dated September 10, 2015 (as amended by the Federal Tax Service order No. ММВ-7-11/633 dated November 22, 2016).
ConsultantPlus experts discussed how to submit reports in Form 2-NDFL. Use these instructions for free.
How to send a request to the Pension Fund?
If there is no certificate from the previous place of work to calculate sick leave, the former manager refuses to issue such a document, then the necessary information is obtained from the Pension Fund.
To do this, you need to send a request to this organization. It is important to understand how to correctly draw up such a document. The request must be made by the director of the company.
The employee must submit an application to the company administration with a request to receive information from the Pension Fund about his earnings for the last two years. Such a document is drawn up in free form.
After considering the application of a subordinate, the management of the enterprise instructs the secretary or an employee of the accounting department to draw up a request to the Pension Fund. Such a document is drawn up on a special form approved by the first appendix to the order of the Ministry of Health and Social Development of the Russian Federation No. 21n dated January 24, 2011.
The request must include the following information about the employee:
- first name, patronymic and last name;
- passport details;
- SNILS.
You also need to note the name of the enterprise, data on the earnings of the subordinate about which you need to obtain information. The document is signed by the head of the company.
A sample request to the Pension Fund is available.
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Is income in the form of sick leave included in the certificate?
Sometimes, when filling out a document, the accountant is asked whether sick leave is reflected in 2-NDFL, and if so, on what line.
Temporary disability benefits are not subject to insurance premiums, but are included in the tax base for personal income tax. If you are in doubt whether sick leave is included in the 2-NDFL certificate, check the “Reason of disability” section, where a two-digit number is indicated. All values, with the exception of “05” - maternity benefits, are included in the income tax base, and the sick leave income code in the 2-NDFL certificate is assigned the value “2300”.
The benefit amount consists of two parts:
- the first 3 days, paid at the expense of the employer;
- the remaining days are paid at the expense of the Social Insurance Fund.
If you don’t know where to look at the sick leave code in the 2-NDFL certificate in 2021, pay attention to section 3:
The benefit amount is indicated on a separate line for the month in which the sick leave accrual and tax withholding were made. So, in this example, the employee received half a month’s salary and a taxable benefit in May.
Some types of benefits are fully compensated from the Social Insurance Fund. Regardless of the source of payment of funds, the sick leave code at the expense of the employer in the 2-NDFL certificate and the benefit paid at the expense of the Social Insurance Fund have the same value - “2300”.
Current 2021 income codes in 2-NDFL
In addition to the amounts of income themselves, the certificate must also indicate the type of each income: it can be salary, vacation pay, temporary disability benefits (sick leave pay), GPC agreements, etc. In this case, the types of income are designated by digital codes in 2-NDFL. They are fixed by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387.
The table below shows a breakdown of all income codes in 2-NDFL for 2021.
| Revenue code | Name of income |
| 1010 | Dividends |
| 1011 | Interest (except for interest on mortgage-backed bonds issued before 01/01/2007, income in the form of interest received on bank deposits, and income received upon redemption of a bill), including discount received on a debt obligation of any type, excluding amounts income in the form of interest (coupon) received by the taxpayer on traded bonds of Russian organizations denominated in rubles and issued after January 1, 2021 |
| 1110 | Interest on mortgage-backed bonds issued before 01/01/2007 |
| 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 01/01/2007 |
| 1200 | Income received in the form of other insurance payments under insurance contracts |
| 1201 | Income received in the form of insurance payments under insurance contracts in the form of payment for the cost of sanatorium and resort vouchers |
| 1202 | Income received in the form of insurance payments under voluntary life insurance contracts (except for voluntary pension insurance contracts) in the case of payments related to the survival of the insured person to a certain age or period, or in the event of the occurrence of another event (except for early termination of contracts), in part of the excess of the amounts of insurance premiums paid by the taxpayer, increased by the amount calculated by sequentially summing the products of the amounts of insurance premiums paid from the date of conclusion of the insurance contract to the day of the end of each year of validity of such a voluntary life insurance contract (inclusive), and the average annual refinancing rate in force in the corresponding year Central Bank of the Russian Federation |
| 1203 | Income received in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance for damage to the property of third parties and (or) civil liability insurance of vehicle owners) in terms of excess of the market value of the insured property in the event of loss or destruction of the insured property, or expenses necessary to carry out repairs (restoration) of this property (if repairs were not carried out), or the cost of repairs (restoration) of this property (if repairs were carried out), increased by the amount of insurance premiums paid to insure this property |
| 1211 | Income received in the form of amounts of insurance premiums under insurance contracts, if these amounts are paid for individuals from the funds of employers or from the funds of organizations or individual entrepreneurs who are not employers in relation to those individuals for whom they make insurance premiums |
| 1212 | Income in the form of cash (redemption) amounts paid under voluntary life insurance contracts, subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary life insurance contracts |
| 1213 | Income in the form of cash (redemption) amounts paid under voluntary pension insurance contracts and subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary pension insurance contracts |
| 1215 | Income in the form of cash (redemption) amounts paid under non-state pension agreements and subject to payment in accordance with the insurance rules and terms of the agreements upon early termination of non-state pension agreements |
| 1219 | Amounts of insurance contributions in respect of which the taxpayer 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, taken into account in the event of termination of the voluntary pension insurance agreement |
| 1220 | Amounts of insurance contributions in respect of which the taxpayer 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, taken into account in the event of termination of non-state pension provision |
| 1240 | Amounts of pensions paid under non-state pension agreements concluded by organizations and other employers with Russian non-state pension funds, as well as amounts of pensions paid under non-state pension agreements concluded by individuals with Russian non-state 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 participation shares in the authorized capital of organizations |
| 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 of an organization, 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 by a taxpayer upon 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 received by a taxpayer for performing labor or other duties; salary, 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 (except for 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 | Amounts of vacation payments |
| 2013 | Amount of compensation for unused vacation |
| 2014 | The amount of payment 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 part exceeding in general three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the regions Far North and equivalent areas |
| 2201 | Author's fees (rewards) for the creation of literary works, including for theatre, cinema, stage and circus |
| 2202 | Author's fees (rewards) for the creation of artistic and graphic works, photographic works for printing, works of architecture and design |
| 2203 | Author's fees (rewards) for the creation of works of sculpture, monumental decorative painting, decorative and applied and design art, easel painting, theatrical and film set art and graphics, made in various techniques |
| 2204 | Copyright royalties (rewards) for the creation of audiovisual works (video, television and cinema films) |
| 2205 | Author's fees (rewards) for the creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for cinema, 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, utility models, industrial designs |
| 2210 | Remuneration paid 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 benefit |
| 2301 | Amounts 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” |
| 2400 | Income received from the rental or other use of any vehicles, including sea, river, aircraft and motor vehicles, in connection with transportation, as well as fines and other sanctions for idle time (delay) of such vehicles at loading (unloading) points ); income received from the rental or other use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks |
| 2510 | Payment for the taxpayer by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer |
| 2520 | Income received by a taxpayer in kind, in the form of full or partial payment for goods, work performed in the interests of the taxpayer, services rendered in the interests of the taxpayer |
| 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 |
| 2611 | The amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet |
| 2630 | Material benefit received from the acquisition of goods (work, services) in accordance with a civil contract 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 (with the exception 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, financial assistance provided to disabled people by public organizations of disabled people, and one-time financial assistance provided by employers to employees ( parents, adoptive parents, guardians) at the birth (adoption) of a child) |
| 2720 | Cost of gifts |
| 2730 | 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 government |
| 2740 | The cost of winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services |
| 2750 | The cost of prizes in cash and in kind received at competitions and competitions held not in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of 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 quit 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) at the birth (adoption) of a child |
| 2770 | Reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people for the cost of medications purchased by them (for them), prescribed to them by their attending physician |
| 2780 | Reimbursement (payment) of the cost of medications purchased by the taxpayer (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, the war with Japan, widows of deceased disabled people of the Great 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 |
| 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 | Income in the form of interest received on bank deposits |
| 3022 | Income in the form of fees for the use of funds of members of a consumer credit cooperative (shareholders), interest for 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 |
| 3023 | The amount of income in the form of interest (coupon) received by a taxpayer on traded bonds of Russian organizations denominated in rubles and issued after January 1, 2017 |
| 4800 | Other income |
Also see “Certificate 2-NDFL in 2021: form and sample filling”.
Read also
22.01.2020
Samples
A sample certificate for employees, which contains the sick leave income code (“2300”), which is relevant today:
The same document, when submitted to the Federal Tax Service, looks different and is drawn up on two sheets. Typically, a report is submitted to the tax office based on the results of the past year. The document is generated automatically and sent electronically. A separate certificate is generated for each employee.
