When calculating personal income tax on dividends, standard, social and property tax deductions are not applied, this procedure is confirmed in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated 06/23/2016 No. OA-3-17 / [email protected]). Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 04/12/2016 No. 03-04-06 / 20834).

How dividend tax is calculated depends on whether your company receives dividends from other entities.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2, article 210, clause 5, article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that itself does not receive dividends

Alpha LLC paid its participant Ivanov A.A. dividends in the amount of 4,000,000 rubles.

Upon their payment, personal income tax in the amount of 520,000 rubles was withheld. (4,000,000 rubles x 13%), 3,480,000 rubles were transferred to the participant. (4,000,000 rubles - 520,000 rubles).

Situation 2. Your company itself receives dividends

If you receive only dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

In other cases, to calculate the tax, you will need the following indicators (paragraph 2 of article 210, paragraph 5 of Art. 275 Tax Code of the Russian Federation, Letter of the Ministry of Finance of October 14, 2016 No. 03-04-06 / 60108):

1. the amount of dividends accrued to all participants - the value of "D1";
2. the amount of dividends received by your company - the value of "D2". It includes dividends that:

• were not subject to income tax at a rate of 0%;
• not previously taken into account when calculating taxes on dividends you paid.

Calculate the income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alfa LLC owns shares in the authorized capitals of:

• Gamma LLC - 100% (Alfa LLC has owned this share for five years);
• Delta LLC - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of 1,000,000 rubles. and from Delta LLC - in the amount of 1,500,000 rubles. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alfa LLC to its participants.

Alfa LLC distributed profit in the amount of 4,000,000 rubles among the participants, including:

• Ivanov A.A. - 1,600,000 rubles;
• Beta LLC - 2,400,000 rubles.

Personal income tax on dividends paid to Ivanov A.A. is calculated as follows:

1. the deduction for personal income tax from dividends is 600,000 rubles. (1,600,000 rubles / 4,000,000 rubles x 1,500,000 rubles). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
2. Personal income tax on dividends will amount to 130,000 rubles. ((1,600,000 rubles - 600,000 rubles) x 13%). The participant receives 1,470,000 rubles. (1,600,000 rubles - 130,000 rubles).

Personal income tax from dividends is paid to the usual CBC for personal income tax - 182 1 01 02010 01 1000 110.

The tax withheld by the LLC from the dividends paid to the participants must be paid no later than the day following the day the dividends are transferred (clause 6, article 226 of the Tax Code of the Russian Federation).

Reflection of dividends in the certificate 2-NDFL

Organizations that pay dividends to individuals must submit certificates of 2-NDFL for them (clause 2 of article 230 of the Tax Code of the Russian Federation).

The amount of dividends paid must be shown in section 3 certificates indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of tax withheld. The income code for dividends is "1010".

If, when calculating personal income tax, you took into account dividends received from other organizations, in the same line of section 3, where you indicated the amount of dividends, enter the deduction amount with the code "601". If the deduction was not provided, then in the column "Deduction Amount" put "0" (section I of the Procedure for filling out the 2-NDFL form).

Indicate the deduction for personal income tax from dividends in section. 4 is not necessary (Section VI of the Procedure for filling out Form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, list dividends along with other income. Fill in separate sections on dividends. 3 and 5 are not necessary (Section I of the Procedure for filling out Form 2-NDFL, Letter of the Federal Tax Service of March 15, 2016 No. BS-4-11 / [email protected]).

Reflection of dividends in 6-personal income tax

Dividends must be reflected in 6-personal income tax for the period in which they are paid (clause 1 clause 1 article 223 of the Tax Code of the Russian Federation). Accrued but not paid dividends are not reflected in 6-NDFL.

In sec. 1 indicate:

• in lines 020 and 025 - the entire amount of dividends paid in the reporting period, together with personal income tax;
• in line 030 - deduction from dividends, if it was applied;
• in lines 040, 045 and 070 - personal income tax on dividends.

In sec. 2 in a separate block of lines 100 - 140, show all dividends paid on the same day, indicating:

• in lines 100 and 110 - the date of payment;
• in line 120 - the next business day after payment;
• in lines 130 and 140 - dividends together with personal income tax and withheld tax.

Peculiarity. Dividends paid on the last business day of the reporting period, in sect. 2 do not show. Reflect them in 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/ [email protected], dated October 24, 2016 No. BS-4-11/ [email protected]).

Novikova T. A., Ph.D., practicing auditor, tax consultant, associate professor at Moscow State University of Management, gen. director of the auditing firm TERRAFINANCE LLC

Codes in the help of 2-NDFL 2018 - their decoding will be given later in the article. From 01/01/2018, all legal entities, as well as individual entrepreneurs with a staff of employees, must apply the updated form of the 2-NDFL certificate with new codes when submitting reports. In our article you will find what the codes in the 2-NDFL help mean and where to get their transcript.

What do 2-NDFL help codes mean in 2018

In 2018, 2-NDFL certificates should be filled out and submitted in accordance with the new edition of the Procedure for filling out 2-NDFL (Order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/19).

You will see the codes that are required to be filled in the help on our diagram.

Special reference books have been developed with the decoding of codes in the certificate 2-NDFL - 2018.

There should be no errors when submitting 2-NDFL, so that the tax agent is not fined at the rate of 500 rubles. for each incorrectly completed certificate (clause 1 of article 126.1 of the Tax Code of the Russian Federation). If the legal entity itself finds and corrects errors before they are discovered by the tax inspector, a fine can no longer be imposed (clause 2, article 126.1 of the Tax Code of the Russian Federation).

When compiling a new 2-NDFL certificate for 2018, the accountant needs to correctly apply not only the codes of various incomes and deductions, but also the code of the identity document for his employee or contractor and the country of citizenship code in 2-NDFL. You need to apply the updated codes from the very beginning of the tax period - from 01/01/2018.

In order to correctly put down the listed codes, you should know which directories to refer to.

IFTS and OKTMO codes

The IFTS and OKTMO codes are the necessary details of the 2-NDFL certificate (as well as any reporting form) so that a powerful electronic stream of 2-NDFL certificates is accurately sent to the desired tax service and identified in the specific area in which this tax agent is registered.

Any organization can find the IFTS code - these are the first four digits of its TIN.

The OKTMO code has been used in Russia since the beginning of 2014. This abbreviation stands for "All-Russian classifier of territories of municipalities." It is necessary when filling out some official documents and declarations in order to determine the territorial affiliation of the company. You can find the code in the information letter of the Federal State Statistics Service or on the all-Russian tax website nalog.ru.

It is with the help of codes in reporting that tax authorities can easily submit their statistical reports, using software tools to collect data on the citizenship of taxpayers and their location (by codes of certifying documents), on the income of citizens and deductions from these incomes.

Codes of forms of reorganization (liquidation) of the organization

Appendix 2 (reference book "Codes of subjects of the Russian Federation and other territories") to the Procedure for filling out the 2-NDFL certificate has become invalid and has been replaced by Appendix 2 "Codes of forms of reorganization (liquidation) of an organization".

This list contains only 6 codes for different cases of reorganization of a tax agent:

• when it is converted, code 1 is indicated;
• merge - code 2;
• separation - code 3;
• connection - code 5;
• separation with simultaneous connection - code 6;
• upon complete liquidation of the tax agent, his successor will indicate code 0.

Legislators have eliminated a long-standing gap in the legislation. Now, individuals who received income from reorganized organizations have the opportunity to request an amendment to 2-NDFL from the assignee. He must also submit 2-NDFL reports to the tax office for employees of this reorganized organization, using the codes listed above in section 1.

If the organization has not been reorganized, this code is not filled in - the field remains empty.

Citizenship (country code) and identity document code

Section 2 of the updated certificate 2-NDFL has almost halved - the lines about the addresses of the place of residence and residence have been removed from it. Here, when filling out, it is required to indicate 2 types of codes: the country code for clarifying citizenship and the code of the identity document. These codes were also in the previous help form. They haven't changed.

In the "Citizenship (country code)" field, a 3-digit numeric code of the state of which the taxpayer is a citizen is indicated, according to the All-Russian Classifier of Countries of the World (OKSM). For example, a citizen of the Russian Federation will have the code 643 in the certificate, and a citizen of the Republic of Belarus - 112.

If the taxpayer does not have citizenship, then the code of the state that issued the document proving his identity is entered in the "Country Code" field.

And the code of the identity document in 2-NDFL is still taken from Appendix 1 to the Procedure for filling out the 2-NDFL form, approved by order of the Federal Tax Service of Russia dated 10/30/2015 No. ММВ-7-11 / [email protected], - reference book "Codes of types of documents proving the identity of the taxpayer".

For example, a Russian passport has code 21, and a Russian birth certificate has code 03. This directory contains codes for documents such as a military ID, a foreign citizen's passport, a residence permit in the Russian Federation, a refugee certificate, and others like that. That is, any natural person with any document can be identified.

Don't know your rights?

Income codes (salaries, bonuses, sick leave, dividends) in the 2-NDFL certificate

Section 3 of the 2-NDFL certificate contains a table with a list of income. Incomes are posted by months, codes, deductions related specifically to this income. Here you need to put down the codes of income paid to individuals. If these codes are not entered, the 2-NDFL certificate will not be accepted (clauses 1-2 of article 230 of the Tax Code of the Russian Federation). You can find income codes in Appendix 1 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387.

Amendments were made to the list of income (Order of the Federal Tax Service of Russia dated October 24, 2017 No. ММВ-7-11/ [email protected]). New income codes have appeared, which are shown in our diagram.

Previously, there was one code 4800 “Other income” for all listed new incomes.

The main codes in the 2-personal income tax certificate - 2018 remained the same:

• salary code in the certificate 2-NDFL 2018 - 2000;
• premium code in the certificate 2-NDFL 2018 - 2002;
• the sick leave code in the 2-NDFL certificate of 2018 is 2300;
• vacation code in the certificate 2-NDFL 2018 - 2012;
• the dividend code in the 2-NDFL certificate of 2018 is 1010.

Last year, income and deduction codes have already changed (Order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11/633). For example, bonus codes have been clarified:

• 2002 - bonuses included in wages by law or internal regulation;
• 2003 - bonuses from the profit of the organization and its targeted funds.

Deduction codes in the 2-NDFL certificate

We already mentioned the “Deduction Code” columns in section 3. There, deductions are tied to a specific income code. For example, if we pay an employee financial assistance with an income code of 2760, then in the same line we should immediately put down the deduction code 503 in the amount of 4,000 rubles, which is allowed not to be subject to personal income tax (subparagraph 28 of article 217 of the Tax Code of the Russian Federation).

Section 4 of the 2-NDFL certificate is a table with a list of standard, social and property tax deductions due to the taxpayer. Recall that the mention of investment deductions was excluded from this section. In this section, it is also mandatory to fill in the column "Deduction Code". These codes are in Appendix 2 to Order No. ММВ-7-11/387.

Amendments were also made to the current list of deductions (Order of the Federal Tax Service of Russia dated October 24, 2017 No. ММВ-7-11/ [email protected]). Only one new deduction code was added - 619 (profit from operations on an individual investment account).

Recall that last year corrections and additions were also made to the list of deductions. In particular, the standard children's deductions were coded in a new way: instead of codes 114-125, more specific codes 126-146 appeared.

And now, to consolidate the above, we will enter the data into the updated form of the 2-NDFL certificate according to the example below.

An example of filling out help codes 2-NDFL - 2018

Example

Ivanov A. A. raworks in LLC "CompanyN". He is a tax resident of the Russian Federation. His monthly salary under an employment contract is 50,000 rubles.

In March, Ivanov was on another vacation for 14 days. Vacation pay in the amount of 24,600 rubles. he was paid on 02/28/2018.

In April, he had a child, and therefore he applied for a child income tax deduction for the first child (1,400 rubles per month).

In June, Ivanov received financial assistance in the amount of 7,000 rubles.

In August, he was again on another vacation for another 14 days. The amount of vacation pay in the amount of 25,400 rubles. was paid to him on 15 August.

In October, A.A. fell ill, he was paid temporary disability benefits in the amount of 5,400 rubles.

In December, he received a year-end bonus in the amount of 25,000 rubles.

The employee's income tax was timely withheld and transferred to the budget.

Taking into account all the above conditions, we will enter the data into the certificate 2-NDFL pabout Ivanov A. A. for the past (by that time) 2018.

Separately, for the children's deduction, we will make a miscalculation in advance.

Recall that a tax deduction for a child is provided up to an income of 350,000 rubles. (Article 218 of the Tax Code of the Russian Federation). Income is considered cumulative since the beginning of the year. In July, income exceeds this amount (360,900 rubles).

That is, the deduction will be only 3 months (April, May, June): 1,400× 3 months = 4,200 rubles.

In 2018, accountants must submit an updated 2-NDFL certificate. To do this, it is important to start the correct application of help codes from the very beginning of 2017. Penalty for each incorrectly completed certificate - 500 rubles. If you yourself find and manage to correct errors before receiving a request from the tax inspector, you can avoid fines.

On December 26, 2016, the Order of the Federal Tax Service of November 22, 2016 No. ММВ-7-11/633 “On amendments and additions to the annexes to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected]"On approval of codes for types of income and deductions". In this regard, from December 26, 2016, new codes must be reflected in the 2-NDFL certificates issued to employees. Also, updated codes of income and deductions will need to be indicated in the 2-NDFL certificates for 2016, which tax agents will submit to the IFTS in 2017. We will tell you how the codes of income and deductions have changed.

When to enter new codes

Organizations and individual entrepreneurs (which are tax agents) are annually required to submit to the IFTS information on the income of employees for the past calendar year in the form of a 2-NDFL certificate. It is necessary to submit certificates 2-NDFL for 2016:

• with sign 2 - no later than March 1, 2017;
• with sign 1 - no later than April 3, 2017 (since April 1, 2017 falls on Saturday, certificates can be submitted next Monday, clause 7 of article 6.1 of the Tax Code of the Russian Federation). Cm. " ".

Also, 2-NDFL certificates may need to be issued to employees "in hand" if they apply for them. They may need help, for example, to apply for a loan. The 2-NDFL certificate form provides that in 2-NDFL certificates it is necessary to show income and deduction codes that are associated with a particular individual. The list of new codes of income and deductions for personal income tax was approved by the Order of the Federal Tax Service of November 22, 2016 No. ММВ-7-11/633. New deduction codes should be applied already when filling out 2-NDFL certificates from December 26, 2016. Now let's see what exactly has changed.

The form of the certificate of income of an individual (2-NDFL) and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. This form applies in 2017. A new form of certificate 2-NDFL for 2017 was not approved.

New income codes

In the 2-NDFL certificate, tax agents (organizations or individual entrepreneurs) reflect only those incomes, the source of payment of which is themselves. Moreover, the type of income paid to the employee is reflected in the personal income tax certificate 2 in the form of a special code.

What income to consider
The certificate in the form 2-NDFL must include all income that is taxed. Thus, take into account all the amounts that were paid to the citizen, both under an employment contract and under a civil law contract (clause 3, article 226, article 210 of the Tax Code of the Russian Federation).

The income of individuals is reflected in section 3 of the 2-NDFL certificates. The heading of this section reflects the tax rate applicable to income. If during 2016 the same person received income subject to personal income tax at different rates, then section 3 will need to be completed separately for each tax rate.

When filling out the table of section 3 of the 2-NDFL certificate, applications 1 “Income codes” and 2 “Deduction codes” must be applied to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / 387. Each type of income and each type of tax deductions is assigned special codes. For example, income in the form of wages corresponds to code 2000. When paying remuneration under other civil law contracts - code 2010, when paying temporary disability benefits - code 2300. If there is no special code for income - code 4800. The income codes are reflected in section 3, for example like this:

Read also Standard children's deductions: is everything standard?

The main income codes have not changed. However, since December 26, 2016, the meaning of some income codes has been updated, and some codes have also been added. In particular, two new codes have appeared that will need to be indicated in certificates for many tax agents, namely:

New deduction codes

From December 26, 2016, standard deductions with codes 114 - 125 were excluded from the application. Instead, new deduction codes were introduced for the 2-NDFL certificate in 2017 from 126 to 149. This was done due to the fact that earlier for parents, adoptive parents, guardians , trustees and adoptive parents had uniform deduction codes. However, since December 26, 2016, codes for parents (adoptive parents) and codes for guardians, trustees, foster parents have been separated, since a deduction of 12,000 rubles has been established for parents of disabled children, and for guardians (trustees, foster parents) - in the amount of 6000 rubles.

note
You must submit child deductions only to those employees whose income is taxed at a rate of 13%. To exercise his right, the employee must write a statement to which attach a copy of the child's birth certificate.

Income code 4800 in the 2-NDFL certificate is set if there is no special code in the directory. Check that there are new codes for 2016 income in 2-personal income tax. We will tell you how to simplify the conversion.

Income codes in the 2-NDFL certificate in 2017

In 2-NDFL certificates for 2016, put new income codes. In December 2016, the Federal Tax Service changed the codes. After that, two new codes for production and anniversary awards appeared. In order to pass 2-personal income tax as required by the tax authorities, it is necessary to recode the records for the entire year in the accounting program. If the program does not allow you to do this automatically, then accountants must do all the work manually.

If the inspectors do not accept the certificates, then the fine for each of them will be 200 rubles. And if they accept, but consider the old codes to be unreliable information, then they will write out 500 rubles for each certificate. a fine (clause 1, article 126.1 of the Tax Code of the Russian Federation).

In case of a dispute, there are two arguments. The tax code does not give inspectors the right to refuse to accept certificates because of old codes. There should also be no penalty for false information. The Federal Tax Service explained that a fine is possible only for those mistakes that affect the budget or violate the rights of workers. For example, they underestimated the tax or did not give a deduction (letter dated November 16, 2016 No. BS-4-11 / 21695). The clarifications concerned 6-NDFL, but are also valid for 2-NDFL.

How income codes have changed (old / new)

Common income codes in the 2-NDFL certificate

What codes in 2-personal income tax to put on the most common income, we will analyze below.

Income code 2000

The code 2000 in the 2-NDFL certificate denotes wages. Please note that there should be no premiums for this line.

Income code 2002 and 2003

Production and non-production bonuses are marked in 2-personal income tax with different codes:

• by code 2002- monthly production bonuses, which are paid with salary, as well as bonuses for the results achieved, quarterly and annual production bonuses. But only if these premiums are written off to cost;
• by code 2003- non-production bonuses and bonuses at the expense of profit, special-purpose funds or targeted funds.

Income code 2012

The income code 2012 is put on vacation pay. To compensate for unused vacation, another code is 4800.

Income code 2013

Income code 2013 marks temporary disability benefits. These incomes are subject to personal income tax in full. The rest of the benefits at the expense of the FSS are not subject to personal income tax, therefore, they are not indicated in the 2-personal income tax certificate.

For sick pay, the income code is 4800.

Income codes 2710, 2760 and 2762

All three codes are for financial assistance.

Code 2760 note financial assistance to employees and former employees who left due to retirement due to disability or age.

Code 2762- for one-time financial assistance at the birth (adoption) of a child.

Code 2710 - for other types of financial assistance not marked with codes 2760 and 2762.

One-time financial assistance for a child at birth (adoption) is not subject to personal income tax within the limits of 50,000 rubles. Therefore, in the line with income code 2762, deduction code 508 is put. In other cases, you can not withhold personal income tax within 4,000 rubles. per year - deduction code 503.

Income code 2720

Income code 2720 means that the citizen received a gift. 4000 rub. of its value may not be subject to personal income tax. That's why in the line with the income code 2720 they put the deduction code 501.

Income codes 1400 and 2400

Both codes mean the income of employees from the property provided for rent.

By income code 2400- rent for vehicles and less common income from the provision of communications and computer networks.

By income code 1400- receipts from tenants for other property, income from which is not indicated under code 2400.

Income code 1010

The income code 1010 is put down for dividends. How to pay personal income tax on dividends in 2017: rate, CCC, sample payment>>

When to put the income code 4800 in the 2-NDFL certificate

Income code 4800 in the 2-NDFL certificate is set only if another code does not fit. The Federal Tax Service confirmed that the company has the right to do so (letter dated July 6, 2016 No. BS-4-11/12127). The clarification concerns income taxable with personal income tax, for which there is no special code in the rules for filling out certificates:

• compensation for unused vacation;
• additional payment of benefits up to average earnings at the expense of the organization;
• excess daily allowance;
• severance pay exceeding three average earnings.

In the last two cases, the certificate reflects only the amount exceeding the tax-free limit.

How to avoid confusion with income and deduction codes in 2‑personal income tax

In certificates of 2-NDFL for 2016, new codes of income and deductions must be entered. It does not matter for whom you are compiling a certificate - for inspectors or an employee. The Glavbukh program itself recodes bonuses and deductions for 2016. It is not necessary to select the necessary codes on your own.

Download or print the annual report for the inspection in the "Reporting" section. If an employee asks for a certificate, print the one on his page.

2-NDFL is available in two formats - pdf and xls. You can choose any. The program fills it in automatically and, in case of changes, supplements it in the current time.

Advice
Try the online service for calculating and processing employee benefits for free. Address: 1pgb.ru - Chief Accountant Program

From January 1, 2017, the Glavbukh Program considers contributions and benefits, taking into account the new limits - 876,000 rubles. and 755,000 rubles. Daily allowance over 700 rubles. includes in the base on contributions and automatically fills in RSV-1, 4-FSS, as well as a new calculation of contributions for inspection. The Glavbukh program also generates monthly SZV-M reports to the FIU and suggests new deadlines. The service knows how to correctly fill out 2-NDFL certificates and 6-NDFL calculations, and will do it without your participation. If you still have questions, they will be promptly answered by an online expert. Get free guest access and see for yourself how everything works

The Glavbukh program itself calculates salaries, benefits, vacation pay. Personal income tax is calculated taking into account tax deductions.

Documents (certificate 2-NDFL for 2016)

The service automatically fills in certificates, registers and reporting. If something has changed in accounting, the program will make changes to the documents.

Income and deduction codes

The program itself updates income and deduction codes, as well as other important information. You don't need to do anything manually.