[zulfukar]

$to             = 'pocta@mail.ru';
    $subject = "Тема письма";
    $subject        = '=?utf-8?b?' . base64_encode($subject) . '?=';
    $headers        = 'From: =?utf-8?B?' . base64_encode($name) . '?= <' . $data['email'] . '>' . PHP_EOL;
    $headers       .= 'Reply-To: receiver@domain3.com' .  PHP_EOL;
    $headers       .= 'X-Mailer: PHP/' . phpversion() . PHP_EOL;
    $headers       .= 'Mime-Version: 1.0' . PHP_EOL;
    $headers       .= 'Content-Type: multipart/alternative; boundary="==boundary-2"' . PHP_EOL.PHP_EOL;
    $body           = '--==boundary-2' . PHP_EOL.PHP_EOL;
    $body          .= 'Content-type: text/plain; charset="utf-8"' . PHP_EOL;
    $body          .= 'Content-Transfer-Encoding: 8bit' . PHP_EOL.PHP_EOL;
    $body          .= $text . PHP_EOL; //текстовая версия
    $body          .= '--==boundary-2' . PHP_EOL;
    $body          .= 'Content-Type: multipart/related; boundary="==boundary-1"; type="text/html"' . PHP_EOL.PHP_EOL;
    $body          .= '--==boundary-1' . PHP_EOL;
    $body          .= 'Content-type: text/html; charset="utf-8"' . PHP_EOL;
    $body          .= 'Content-Transfer-Encoding: base64' . PHP_EOL.PHP_EOL;
    $body          .= chunk_split(base64_encode($html)) . PHP_EOL.PHP_EOL; //html версия
    $body          .= '--==boundary-1--' . PHP_EOL;
    $body          .= '--==boundary-2--' . PHP_EOL;

result "error"
data
0 "Некорректное значение поля «Пол»!"
1 "Некорректное значение поля «Сотрудник»!"