Income code 4800: transcript. Other income of the taxpayer. Income codes in 2-NDFL

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The most popular tax that applies to every person who has reached working age is personal income tax, or income tax. Due to it, to a large extent, federal, regional and local budgets are formed. In order to correctly apply the existing personal income tax collection system, it is necessary to have an idea of what kind of income individuals generally have and which of them are included in the taxable base.

Income subject to personal income tax

Personal income tax is charged on all types of income of individuals. They include:

• Salary at the main place and part-time.
• Premium payouts.
• Payment for basic and additional holidays.
• Sick leave payment.
• Gifts and winnings.
• Fees received for intellectual activity.
• Insurance payments.
• Payment for work under civil law contracts.
• Proceeds from the sale of property.
• The lessor's income from the lease.
• Other income of the taxpayer.

For the correct calculation of personal income tax, the citizenship of an individual does not matter, it is importantonly whether he is a resident or not. This is determined by how many days this person spent in a year (it is the calendar year that is the tax period for personal income tax) within the borders of Russia. When staying in the country for more than 183 days, a person is considered a resident, otherwise - a non-resident. For a resident individual, all income is subject to taxation in accordance with the law. A non-resident pays only from the income that he received from a source based in Russia.

The taxable base for income tax of an individual consists of all income given to him in financial or in-kind form, with the exception of amounts that, in accordance with the Tax Code of the Russian Federation, are free from taxation, and various types of deductions.

What income is not subject to personal income tax

You need to understand: with regard to income tax, there are no so-called beneficiaries, that is, individuals who are completely exempted from paying it. Only certain types of income are subject to exemption:

• Maternity benefits for women.
• Insurance and funded pensions.
• Social supplements for pensions.
• All legally approved compensations related to: compensation for damage to he alth; with gratuitous allocation of premises for living and communal services; with the dismissal of an employee, except for the payment of unused vacation.
• Paying for donated blood and breast milk to donors.
• Alimony received by the taxpayer.
• Material assistance paid to employees within the limits notexceeding four thousand rubles.
• Material assistance paid to employees at the birth or adoption of a child within the limits not exceeding 50 thousand rubles.
• Other income listed in the RF Tax Code Art.217.

From the tax base when calculating personal income tax, various types of deductions are deducted. This is a statutory amount that is not subject to taxation. Deductions are provided to citizens with children, representatives of certain professions, veterans, persons affected by man-made disasters, and others listed in the Tax Code of the Russian Federation.

Provision of information by the tax agent to the IFTS

All organizations and individual entrepreneurs with employees become their tax agents for personal income tax. What are their responsibilities? First, income tax must be withheld from all income paid by an employer to an individual. Secondly, the withheld amounts must be transferred to the account of the Federal Tax Service within the time limits specified by law. Thirdly, after the end of the calendar year (which is the tax period for personal income tax), the agent is obliged to provide data to the inspectorate on all amounts of income tax withheld and transferred for each employee. The employer provides for each employee a certificate in the form of 2-NDFL within the time limits specified in the Tax Code of the Russian Federation.

Providing late or missing a certificate will result in pen alties. The codes in 2-NDFL in 2016 were slightly different from the current ones.

How to fillreference 2-NDFL

How to fill out 2-personal income tax so that the form passes the check and is accepted by the tax inspector? First of all, let's pay attention to the sections of which it consists:

1. Section 1. The name, address, telephone number, TIN, KPP, OKTMO code of the tax agent are indicated.
2. Section 2. Fill in the taxpayer identification number, full name, status, date of birth, citizenship, passport details and taxpayer address.
3. Section 3. All accrued taxable amounts are entered monthly, broken down in accordance with the income code, professional deductions are made.
4. Section 4. Codes and amounts of social deductions, as well as property and investment deductions are filled in.
5. Section 5. Summarized income for the entire year, taxable base, calculated tax payable, indicated withheld and transferred personal income tax.

Before filling out 2-personal income tax, it is necessary to check the relevance of the data on the address, details of the taxpayer's passport. If the data has changed during the past year, corrections must be made. When an employee applies for a refund of income tax when buying a home or paid training and treatment, the Federal Tax Service Inspectorate will find a discrepancy between the data in the certificate and the submitted documents. A sample of the new form 2-NDFL is presented in this material.

What is an income code and how is it determined

Income codes for the 2-NDFL certificate must be selected from Appendix No. 1 to Order No. ММВ-7-11 / 387 dated 09/10/15. In it, each type of income that an individual can receive in cash or in kind, a unique four-digit code is assigned.

It is very important for the employer to determine which code the income belongs to and correctly indicate it in the certificate. The list approved by the Ministry of Finance is constantly being amended. An example is the calculation of wages and benefits. This operation is performed by each employer. In 2015, after the approval of the new list, income was distributed as follows:

1. Salary accrued (including bonuses) - code 2000.
2. Vacation pay accrued (including payment of unused leave upon dismissal) - code 2012.
3. Temporary disability certificates paid - code 2300.

In 2016, changes were made to the list of codes in 2-personal income tax: bonuses were allocated from the amount of wages, and they were divided depending on the source of payments. In 2017, a separate compensation code for the remaining vacation days upon dismissal was allocated and assigned from the amount of vacation pay due to the employee. In the report for 2017, the income of employees as a result of calculating wages and benefits will be distributed by income codes in 2-personal income tax as follows:

1. Salary accrued - code 2000.
2. A bonus has been accrued for production results and other indicators paid from the payroll fund not at the expense of net profit or earmarked funds - code 2002.
3. Awarded bonus for the same performanceat the expense of profit and target financing - code 2003.
4. Vacation pay accrued - code 2012.
5. Payment accrued for the remaining vacation days upon dismissal - code 2013.
6. Temporary disability certificates paid - code 2300.

When accounting for wages, benefits and compensations is maintained in special programs such as 1C:Enterprise, it is enough to make appropriate additions to the program once at the time the next change in the list is put into effect. When calculating salaries manually, the accountant will need to carefully distribute the income of individuals. According to article 126.1 of the Tax Code of the Russian Federation, for the provision by a tax agent of certificates containing unreliable information, a fine of five hundred rubles per document threatens. If there are many employees, the amount of the pen alty in case of an incorrectly selected income code will be sensitive.

What income code 4800 is for

The decoding of income code 4800 in the appendix to the order of the Ministry of Finance sounds like this - “other income”. No additional explanations were provided. This means that when paying or issuing in kind (prizes, gifts, uniforms) to an individual income that is not included in the list of exempt from taxation on the basis of the Tax Code of the Russian Federation, Article 217, income tax must be withheld and transferred to state income.

What to do if income is not specified in the current list? It is attributed to the income code 4800, the decoding of which means "other income." It must be remembered that in the case when the issuance was made inin kind, its value is determined, but it is impossible to withhold the tax, because in monetary terms in the tax period after this issuance, nothing is due to an individual. It is the responsibility of the tax agent to report this to the IFTS.

Taxation of daily allowances on business trips

Most often, code 4800 is used to reflect the employee's income in the form of daily allowances paid while on a business trip. The amount of travel expenses is determined in the "Regulations on business trips", which is an annex to the collective agreement. This is an optional document, you can prescribe all the necessary points in the "Internal Rules", or the order of the head. But many organizations accept the Regulation, it can be created in personnel management programs with automated accounting. The amount of daily allowance is set by the decision of the management and is not limited by the upper limit. It must be remembered that in article 217 the maximum daily allowance that is not subject to income tax is named:

1. On business trips within Russia - 700 rubles.
2. On business trips abroad - 2500 rubles.

Daily allowance exceeding this limit is subject to 2-personal income tax. For example, if a daily allowance of 1000 rubles is determined for an internal business trip in an organization, the employee left for five days, he was credited with 5000 rubles. Of these, 700 x 5=3500 rubles. are not subject to income tax. The amount is 1500 rubles. must be included in the 2-NDFL certificate in the month when the daily allowance was accrued and issued, with income code 4800.

A similar situation withtravel expenses for accommodation. The Organization has the right to provide in its Regulations for the full reimbursement of living expenses on the basis of the documents provided. In the absence of documents, the employee may be en titled to compensation in a fixed amount. In article 217, the limits for non-taxable compensation for accommodation without supporting documents:

1. On business trips within Russia - 700 rubles.
2. On business trips abroad - 2500 rubles.

Amounts in excess of those specified in article 217 are subject to income tax and are displayed with income code 4800. All amounts related to this code must be deciphered in the accounting department in order to avoid misunderstandings during tax audits.

Withholding personal income tax from additional payments up to the average monthly wage when paying certain types of benefits

Organizations have the right to pay extra to their employees during those periods when they are not working and receive benefits from the social security fund. This may be sick leave or maternity leave.

If social benefits, calculated in accordance with the rules established by law, turn out to be less than the average monthly earnings of an employee, an additional payment may be made to compensate for this difference. This is a mandatory payment. The order for the organization establishes a list of employees (it may not include all personnel) who are paid additional benefits, and the calculation procedure.

If the payment of sick leave in fullis subject to income tax, then the surcharge to it is also included in the base and is accounted for in 2-personal income tax under code 2300. Payment for maternity leave is exempt from tax, but the surcharge made is not a state benefit. On this basis, it is included in taxable income and in the 2-NDFL certificate at the time of payment it is taken into account under the code 4800.

In what cases is personal income tax withheld from compensation upon dismissal

In cases of reorganization, change of the owner of the enterprise, sometimes there is a replacement of the management team - the head, deputy heads, chief accountant. Upon dismissal of these workers, the law provides for a number of payments:

• Severance benefit.
• Saved wages while employed.
• Compensation.

Article 217, these payments are exempt from taxation in an amount not exceeding three times the average monthly salary, or six times the amount in the case when employees leave an enterprise located in the Far North or areas equated to them. Payments to the specified employees that exceed the non-taxable maximum are taxable income and will be indicated in the 2-NDFL certificate by income code 4800 and in a transcript.

What other income can there be?

An organization that needs qualified personnel is ready to hire specialists living in other areas. At the same time, managers often even pay candidates for a position travel to an interview and other expenses, with himrelated. Moving an employee to a new place of work is not taxed. But the candidate is not an employee, so the reimbursement of the presented travel documents, hotel bill is taxable income. The list does not provide a code for it, therefore, the amount should be displayed in the certificate as other income under code 4800. The organization is obliged to withhold and transfer income tax from other income. There are two options here:

1. The candidate bought travel tickets himself, paid for accommodation, submitted documents to the organization for reimbursement.
2. Tickets were purchased and the hotel was paid for by the organization itself.

In the first case, there should be no problems: having calculated the reimbursement, the accountant will withhold personal income tax from him and transfer it to the budget. In the second case, there is nothing to withhold tax from. Although the income is undoubtedly received, but in such a form that it is impossible to withhold. In this case, no later than February next year, the organization, based on the requirements of the Tax Code, must notify the inspectorate of the impediment to tax withholding.

There are situations when, during a tax audit, inspectors attribute certain amounts to code 4800. These are incomes that should not be included in the taxable base in accordance with Article 217, but due to the absence or incorrect execution of the relevant documents (there is no contract, there are no certificates confirming the status of a taxpayer, etc.) they are not accepted by inspectors in this capacity. They can be attributed to other income (income code for 2-NDFL - 4800) and withhold tax, as well as charge a pen alty orfine.

The income tax base is very diverse. It includes many different accruals, rewards, benefits, compensations, payments, etc. In order to correctly classify all this diversity by income codes, thoughtfulness and attention are needed. The correctness of tax calculation will eventually depend on these qualities.