code 1011 and 1538 personal income tax in 2022 interest on the loan

When filling out certificates of paid income and withheld tax 2-NDFL, tax agents are guided by the order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11/ [email protected] In addition to the personal data of an individual, the income received and codes for them are indicated in the designated reporting fields . In this article we will talk about “income” codes in 2022, and to make it easier to navigate the general register, we will provide a breakdown of income codes in the 2-NDFL certificate, which are most often needed in the work of employers - entrepreneurs and companies.

Code 1011 and 1538 personal income tax in 2022 loan interest

Publication date 04/28/2021
The organization took out a loan from the director. Interest on the loan is calculated monthly (income code 1011). Do these percentages need to be reflected on lines 112 or 113 of section 2 of the 6-NDFL calculation?

Starting with reporting for the first quarter of 2022, a new calculation of 6-NDFL is in effect, the form and procedure for filling it out was approved by Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11 / [email protected] (hereinafter referred to as the Order).

Section 2 of the 6-NDFL calculation indicates the amounts of accrued income, calculated and withheld tax, aggregated for all individuals, on an accrual basis from the beginning of the tax period (clause 4.1 of Appendix No. 2 to the Order).

Section 2 of the 6-NDFL calculation indicates (clause 4.3 of Appendix No. 2 to the Order):

In accordance with Art. 807 of the Civil Code of the Russian Federation, under a loan agreement, one party (the lender) transfers or undertakes to transfer into ownership the other party (borrower) money, things defined by generic characteristics, or securities, and the borrower undertakes to return to the lender the same amount of money (loan amount) or an equal amount things received by him of the same kind and quality or the same securities.

Thus, interest on loan agreements does not relate to payments under an employment contract, since, although they are paid to the employee, this happens under a civil contract. Therefore, they do not need to be reflected on line 112 of section 2 of the 6-NDFL calculation.

The loan agreement does not relate to agreements for the provision of services or performance of work, therefore remuneration for it must be included only in line 110. There is no need to include these payments in line 113.

We also note that the control ratios of the indicators for calculating 6-NDFL, which were approved by letter of the Federal Tax Service of Russia dated March 23, 2021 No. BS-4-11/375, do not provide for equality between line 110 of section 2 and the sum of lines 111, 112 and 113 of this section. Consequently, the absence of this equality is not a violation of the control relations for the named lines.

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New codes

At the same time, new positions were introduced. Below is a table with a transcript.

Please note the following new income codes for 2-NDFL in 2017 . Most businesses will have to affix them. In addition, these are one of the most controversial types of payments from the point of view of tax accounting and optimization of payments to the treasury.

Income codes in 2‑NDFL in 2022 and 2022

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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/ [email protected] At the end of 2022, the tax service changed the list of codes (Order dated October 24, 2017 No. ММВ-7-11 / [email protected] ). These codes are valid from January 1, 2022 to present. In the article we will tell you which codes to put in the 2-NDFL certificate for 2022 in 2021.

Types of income for personal income tax with current updates

All sources of income from which personal income tax is levied are presented in Article 23 of the Tax Code of the Russian Federation. In addition, the mentioned document divides income into basic taxable and non-taxable. Many types of profit making are regulated by a list of codes that are necessary to fill out tax reporting documentation.

It must be emphasized that the legislation provides a separate code under the name “Other income”, which indicates the absence of some sources of profit, but this fact is taken into account by the Federal Tax Service.

2-NDFL income codes for 2022, introduced in the latest edition of the order

The list of income codes of the Federal Tax Service is going to be supplemented for the last time in 2021. The draft with amendments was prepared by the Federal Tax Service dated November 20, 2020 - Order on amendments to appendices No. 1 and No. 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. MMV-7-11 / [email protected] “On approval of codes for types of income and deductions” . New income and deduction codes were introduced, and some existing codes were canceled and adjusted.

The Federal Tax Service reports that the new codes will not need to be used when compiling 2-personal income tax for 2022, even if the Ministry of Justice registers the order and it comes into force in December 2022. Organizations can spend this time updating software. But in a similar situation at the end of 2016, the Federal Tax Service obliged everyone to fill out reports taking into account the changes.

The new version of the order will cancel codes 1400 and 2400, which are intended for rental income, but will instead add seven new codes for types of income:

Income code 1401 - income received from rental or other use of residential real estate.

Income code 1402 - income from rental or other use of property, except income related to group 1401.

Income code 1500 - income from contracts for the purchase and sale (exchange) of securities, which are taxed on the basis of paragraph. 2 p. 1 art. 226 Tax Code of the Russian Federation.

Income code 2004 - monthly cash rewards from the federal budget to teachers - class teachers from state and municipal educational organizations.

Income code 2017 - daily allowance over 700 rubles for each day of a business trip in the Russian Federation and no more than 2,500 rubles for each day of a business trip outside the Russian Federation.

Income code 2763 - the amount of financial assistance provided by an organization carrying out educational activities in basic professional educational programs, students (cadets), graduate students, adjuncts, residents and assistant trainees.

Income code 3011 - winnings from participation in the lottery.

The description of three codes will also be adjusted:

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

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About writing off bad debt

In accordance with Federal Law dated 02.05.2015 N 113-FZ, from 01.01.2016, in the case of writing off a bad debt from the organization’s balance sheet in accordance with the established procedure, the day of write-off is determined for an individual as the date of actual receipt of income (clause 5, clause 1, article 223 of the Tax Code RF).

Now, in connection with this, a special code has been established for this type of income - 2611. But it must be borne in mind that in relation to income received in tax periods starting from 01/01/2017, this norm applies only if the individual is interdependent in relation to organizations (Based on Federal Law dated November 27, 2017 N 335-FZ). However, such income in any case will need to be reported using code 2611.

Document overview

A monthly payment for a child aged 3 to 7 years inclusive is provided if the average per capita family income does not exceed the regional subsistence level. The Federal Tax Service explained the specifics of calculating such income.

Detailed information is provided on the comparison of codes for types of income and deductions of individuals for transactions with securities and derivative financial instruments, information about which is submitted to the tax authority by tax agents.

The procedure for taxing income of individuals in the form of interest on deposits in credit institutions has also been clarified.

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About compensation for unused vacation

The number of income type codes includes a new code 2013 - for amounts of compensation for unused vacation. The belated appearance of this code may be explained by the fact that since 2012, such compensation has been excluded from the number of amounts not subject to personal income tax upon dismissal of an employee (clause 3 of Article 217 of the Tax Code of the Russian Federation). Therefore, it must be indicated separately under the designated code, including in the case of its payment not related to dismissal (Article 126 of the Labor Code of the Russian Federation).

And another new code, 2014, is associated with dismissal (Articles 178 and 318 of the Labor Code of the Russian Federation). It is provided for payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in a part generally exceeding three times the average monthly salary.

Note. The limit of such payments is doubled only for workers dismissed from organizations located in the Far North and equivalent areas.

These payments have also been exempt from personal income tax since 2012, but a separate code for them has only now been introduced.

Documents issued upon dismissal

The dismissal procedure is strictly regulated by law. When carrying out this, the main thing is to make a full settlement with the employee and hand over to him all the documents due. In fact, the parties must close mutual claims against each other so as not to subsequently raise documentation to resolve additional issues. Receiving all the required forms in hand allows the dismissed person to save time in the future on additional trips to the former employer to obtain documents that were not previously collected.

When terminating an employment contract with an employee, the employer is obliged to hand over to him:

1. A work book with a record of work in this organization.
2. Medical record, if available.
3. Education documents, provided that their originals were kept by the employer. We are not talking about diplomas, but about certificates of advanced training, certificates of skills acquired in the process of work, and so on.
4. A certificate that will allow you to make accruals for sick leave in future work in the event of an employee’s illness.
5. When an employee is laid off, he is issued a certificate for the employment center.

At the request of the person being dismissed, he is given:

1. Copies of orders for admission and dismissal.
2. Certified copies of incentive and transfer forms.
3. Certificate of income for the last 12 months in form 2-NDFL.

All papers require proper completion and certification; the employer must adhere to established registration standards.

What is always subject to personal income tax

There are incomes that cannot be excluded from the tax base. Their codes are:

• 2000 - earnings;
• 2002 and 2003 - bonus;
• 2010 - under civil contracts;
• 2012 - vacation pay;
• 2030;
• 2610;
• 2001 — executive remuneration;
• 1400, 2400 - rental of property and transport;
• 1010 - dividends.

Attention: code 4800 denotes all types of receipts that do not fall under the description of other codes.
For example, scholarships are encrypted with such numbers. Watch the video about the 2-NDFL certificate

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Complete list of codes for 2017

For ease of use, the list is compiled by type of income to the accounts of individuals. It includes all possible income accrued to citizens under current legislation. Here are some of them that are not mentioned above:

Special conditions

There are tax-deductible limits on some items. They should be taken into account when filling out the certificate. These include the following codes:

• 2720 ​​- gifts. Taxes are calculated on amounts exceeding 4 thousand rubles.
• 2760 - financial assistance. This position is also limited to RUR 4,000. If the accruals exceed the specified figure, then a tax is levied on them.
• 2762 - one-time payment for the birth (adoption) of a child. It should not exceed 50 thousand rubles. for one baby. Surpluses are included in the tax base.

For information: the calculation can be done using an online calculator.

Obligation of the employer to issue documents to the employee

Issuing a certificate upon dismissal is not the right, but the obligation of the employer without reminders from the individual. persons about this need. If the certificate is not issued on time, this is done after the employee applies in a short time. This norm is enshrined in Article 62 of the Labor Code.

Upon dismissal of an individual The employer provides a certificate only upon oral request from the employee, who clarifies for what period he needs the calculation. However, if it is provided on time, it is better to support the request with an application for extradition.

The company acts as a tax agent who makes monthly payments to individuals. persons - employees of the organization for the payment of earnings, in addition, accrue, withhold and transfer personal income tax to the treasury.

In practice, situations are not uncommon when, upon dismissal, the 2nd personal income tax report from the last place is not issued on time due to the formation of a debt to the employee, as well as when errors are discovered in the company’s accounting.

After a written application from the employee, the 2nd personal income tax report is issued no later than three days, only if, if this deadline is violated, the individual. the person will contact the labor inspectorate.

The number of report copies is not regulated. If necessary, after dismissal, the employee makes a written request to the head of the company to issue several forms, and he does not have the right to refuse.