From June 1, 2021, when paying wages and other payments to an employee, employers must indicate special codes by type of income in payment documents. This is due to the fact that the list of income that cannot be levied has been legislatively supplemented. Banks must take such income into account when executing demands for the collection or seizure of funds. 1C experts talk about legislative changes, how in “1C: Salaries and Personnel Management 8” edition 3 you can set up types of income for enforcement proceedings and register deductions made, as well as the standard for exchanging electronic information with banks as part of a salary project.
What income code should I indicate on payments?
From June 1, 2021, in payments for salary transfers you must indicate one of three codes - Instruction of the Central Bank of the Russian Federation dated October 14, 2019.
| Code | Type of income |
| 1 | Salary, remuneration under a contract, bonuses, vacation pay, sick leave and other payments for which there are restrictions on deductions. |
| 2 | Child benefits, maternity benefits, alimony, daily allowances and other payments from which debts are not allowed to be withheld. |
| 3 | Compensation for damage to health and payments to victims of radiation and man-made disasters. Of these, only alimony and compensation for harm in connection with the death of the breadwinner can be withheld - Part 2 of Art. 101 of Federal Law No. 229-FZ. |
For other transfers, the income code is not indicated.
