Vacation pay taxes: when and how to pay, transfer deadlines

Features of the calculation and payment of taxes are considered a dynamic category. The Tax Code of the Russian Federation is subject to changes annually, and responsible employers need to closely monitor the amendments made to the legislation. Particular attention is paid to discussions of when to pay personal income tax on vacation pay, and what deadline for transferring payments is established by tax legislation.

When to pay personal income tax on vacation pay

Paid Time Off Privilege

An employee registered on the basis of an employment agreement has the legal right to claim paid rest for 28 calendar days. Employees whose professions are officially recognized as dangerous or harmful to health are entitled to additional leave of at least 7 days.

Official planning for the holiday season begins after the 6-month threshold of continuous contractual compliance has been passed.

If there is a need to exercise the right to leave ahead of schedule, this is possible with the mutual consent of the parties to the employment agreement. Employer permission for leave is not required for women planning maternity leave or adopting a child under 3 months of age.

Performers working under civil law agreements are not entitled to paid leave at the expense of the employer.

No later than 3 calendar days before the employee goes on vacation, the employer is obliged to pay vacation pay. The amount payable is calculated taking into account the employee’s average earnings for 1 day. The resulting value must be multiplied by the number of days that the employee will spend on vacation. Payment is made in cash or by transfer to an individual’s bank account.

Responsibilities of a tax agent

Vacation pay is subject to personal income tax in the same way as salary taxation:

• 13%: for employees who are tax residents of the Russian Federation;
• 30%: for employees who do not belong to the category of tax residents of the Russian Federation.

The employer transfers personal income tax to the Federal Tax Service at the place of registration.

Penalties are provided for failure to fulfill tax obligations.

The fine is 20% of the tax amount

Time frame for withholding personal income tax from vacation pay

The basic principle is to transfer funds to the state treasury no later than the date of receipt of cash or money transfer to a card account. Disputes between specialists, caused by different interpretations of terms in connection with the identification of the concepts of wages and leave from the point of view of income generation, have led to temporary distinctions in payments.

Table 1. Payment deadlines depending on the type of income

Type of income Deadline for
personal income tax payment Salary Day following the date of payment Profit received in kind Day following the date of payment Sick leave payment Last day of the month in which payment was made as part of the benefit Vacation Last day of the month of payment

Term restrictions have moved to the last day of the month in which payments were made. In view of the emerging innovations, this type of tax gives the tax agent the advantage of making payments to several employees simultaneously, which is convenient during the summer holidays.

If payments for sick leave were made in the same month as vacation pay, they can be made as a single payment order.

Examples of paying personal income tax on vacation pay:

1. The employee submitted an application requesting paid leave on July 4, 2017 for 28 calendar days. According to the Tax Code of the Russian Federation, the payment should be transferred no later than 3 days before the start of the vacation - July 1, 2017. The deadline for transferring income tax to the state budget is until July 31 inclusive.
2. If the employee planned a vacation from July 1, 2017, vacation pay should be transferred no later than June 28, 2017, and personal income tax should be paid until June 30 inclusive.

Holidays falling during the vacation period are not included in the vacation count.

Features of personal income tax payment when compensating for unused vacation

During dismissal, an employer may be faced with a situation where an employee has accumulated unspent vacation days. In this case, monetary compensation is mandatory.

Due to the fact that material compensation is considered profit received by an individual, it is subject to taxation. Unlike vacation pay, income tax on this amount is paid to the treasury no later than the day following the day the funds are transferred.

Video - Deadlines for payment of personal income tax and holiday pay contributions

 

Source: https://nalog-expert.com/oplata-nalogov/kogda-platit-ndfl-s-otpusknyh.html

How to pay personal income tax and holiday pay contributions | When and when to pay personal income tax on vacation pay

Vacation pay is money instead of salary for the period while the employee is on holiday in Thailand. They, like salaries, pay tax on personal income and contributions to funds.

This article will contain a lot of calculations: we will show you how to calculate personal income tax and contributions, and fill out payment slips. In fact, it’s better to give all this to an accountant, but if you want to figure it out yourself, let’s get started.

There are vacation pay, and there is compensation for unused vacation. Both are subject to personal income tax. The tax rate is 13% for Russians and 30% for foreigners.

Read in "Delo"

Vacation pay tax is calculated in the same way as salary tax:

When to calculate and pay personal income tax on vacation pay - in Article 226 of the Tax Code

• The accountant accrued 20,000 rubles in vacation pay to Nikolai.
• Personal income tax - 13%.

We calculate: 20,000 x 13% = 2,600 rubles. This will be personal income tax.

1. 20,000 - 2600 = 17,400 rubles.
2. With this money Nikolai goes on vacation.
3. Personal income tax must be calculated and withheld on the day the employee receives the money. And you can transfer it to the tax office later:

• Tax on vacation pay can be paid immediately when the money is given to the employee or on any day before the end of the month. Vacation pay was issued on March 10, which means that personal income tax must be transferred by March 31;
• Tax on vacation compensation is paid on the day the employee received the money or at most the next day. On the same day if paid in cash at the cash desk, the next day if by transfer to a card.

There are penalties for delay - 20% of the tax. We advise you to transfer money to the tax office immediately so as not to forget.

How to fill out a payment form

The payment order for personal income tax payment must be filled out exactly according to the form; details cannot be changed or removed. This is what the payment itself looks like:

Download a sample payment order

We have highlighted the most difficult ones in yellow - these are codes, statuses and types of operations. Below we explain how to fill them out.

We tell you what and where to write:

This is the payment number, we put it in line with others. If this is the first payment, set 1; if it’s three hundredth, set it to 300

We write 02 in the upper right corner next to the Payment type field

The day we fill out the payment form

The amount of tax, kopecks are written in numbers

Tax amount, but only in numbers

Bank where the company account is opened

BIC and account number (next to the payer’s bank)

Recipient's bank, BIC and account number

Recipient bank details

Recipient details - tax office

Indicate the tax office number

Name pl.

Payment deadline.

Res. field

• Now fill in the fields at the bottom of the payment: “Recipient” and “Purpose of payment”.
• In the “Recipient” we fill in the cells from left to right:
• KBK - 182 1 01 02010 01 1000 110
• OKTMO company - find out on the tax website
• Base code - in our case “TP”
• Tax period - write MS, the number of the month for which we pay, and the year
• Number of the payment basis document - write 0
• Date of the payment basis document - write the next business day after the payment date
• Last cell - leave empty
• In the purpose of payment we indicate “Income tax for individuals on vacation pay for February 2019” (write the month and year).
• The bank will check the payment and transfer the money from the company account to the tax office.

How to calculate insurance premiums

Employers pay insurance premiums for employees. They go toward free healthcare, pensions, and in case of work-related injuries.

Read in "Delo"

Insurance premium calculator

The contribution amount is 30% of the salaries of all employees. Contributions are not withheld from wages as personal income tax; they are paid by the employer.

They are distributed like this:

• pension insurance - 22%;
• compulsory health insurance - 5.1%;
• social insurance - 2.9%.

In addition to these 30%, they also pay contributions in case of injuries and occupational diseases - from 0.2% to 8.5%.

All contributions, except contributions for injuries, are transferred to the tax office. Injuries are listed in social insurance.

If an employee goes on vacation, insurance premiums are paid as usual - only vacation pay is added to the salary.

The Salmon company spent 3 million on employee benefits in March. Of these, 2.5 million are for salaries, and 500,000 rubles are for vacation pay. It turns out that in March “Salmon” will pay 30% of contributions from salaries and vacation pay.

1. For each type of contribution you will have to fill out a separate payment form, so you will also have to count it separately. An approximate calculation is:
2. 3,000,000 - the amount of salaries and vacation pay of Salmon employees for March.
3. We calculate pension contributions: 3,000,000 x 22% = 669,000 rubles.
4. Now contributions for compulsory medical insurance: 3,000,000 x 5.1% = 153,000 rubles.
5. Now for social insurance: 3,000,000 x 2.9% = 87,000 rubles.
6. And finally, we calculate contributions for injuries at the basic rate: 3,000,000 x 0.2% = 6,000 rubles.
7. Salmon's accountant will enter these figures into the payment slips - one for each type of contribution.

When to pay contributions from vacation pay

Contributions are calculated in the same month when vacation pay is issued. You can transfer contributions to tax and social security later - until the 15th of the next month. The same goes for vacation compensation.

Nikolai received vacation pay at the end of February, and went on vacation on March 8. Kirill’s employer calculates contributions for February and pays until March 15th.

There are holiday pay from which you do not need to pay insurance premiums:

• additional Chernobyl leave;
• leave for sanatorium treatment of an employee who has suffered an accident at work or an occupational illness.

Now let's move on to the payment.

How to fill out a payment form for payment of contributions

The payment order is filled out in almost the same way as for personal income tax payment, only a few details change.

This is a payment slip. What needs to be changed is highlighted in yellow

What we are changing:

“Contribution for compulsory health insurance (specify what) for February 2019 (specify month and year)”

• BCC for medical contributions:
• 182 1 02 02101 08 1013 160
• BCC for social contributions:
• 182 1 02 02090 07 1010 160
• BCC for contributions for injuries:
• 393 1 02 02050 07 1000 160

Recipient (last column of the field)

We are not changing anything in payments for compulsory medical insurance and social insurance. If you pay contributions for injuries, write 08

Source: https://delo.modulbank.ru/all/holiday-ndfl

When to pay personal income tax on vacation pay in 2020

The tax on income received by individuals, amounting to 13%, is a mandatory part of the expenses of every citizen. Having received a salary or other income, he is obliged to subtract this amount from it and transfer it to the state. He can dispose of the remaining part of the funds (87%) at his own discretion. When is personal income tax due in 2020?

Absolutely all employee income that they receive from enterprises or individual entrepreneurs is subject to taxation.

Since money related to vacation pay is also considered income, it is not considered an exception to this rule.

Therefore, the employer, in the process of paying vacation pay (3 days in advance in private companies; 10 days in state companies) is obliged to transfer the corresponding contribution to the Federal Tax Service.

In paragraph 6 of Art. 226 of the Tax Code of the Russian Federation states that personal income tax on payments must be made before the end of the month in which these funds were accrued. This period differs from the periods established for salaries and other payments. Compensation payments for unused vacation deserve special attention. two options in the Labor Code of the Russian Federation :

• payment and subsequent dismissal;
• transfer directly on the day of dismissal.

In Art. 140 of the Labor Code of the Russian Federation states that payment is made on the day the employee leaves work. According to Art. 136 of the Labor Code of the Russian Federation, vacation pay itself is provided several days before going on vacation.

Table with main transfer deadlines

Before changes appeared in the law related to the deadlines for paying personal income tax, tax had to be paid on each payment, i.e. at the time the funds were issued.

Since vacation pay acts as part of the salary (Article 136 of the Labor Code of the Russian Federation), the day of their actual receipt is the last day of the month (Clause 2 of Article 223 of the Tax Code of the Russian Federation).

Therefore, the procedure is the same as for the tax on the main part of the salary (clause 6 of Article 226 of the Tax Code of the Russian Federation).

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Read also: How to fill out form 6-NDFL in case of dismissal of an employee

Due to these events, the deadlines for paying this fee have been changed. It is necessary to pay the state no later than the last day of the month in which vacation pay was paid. To avoid delays in transferring this tax, it is worth considering a special table.

Month of vacation payments, 2020
Deadline for transferring the amount for personal income tax, 2020
January 31.01 February 28.02 March 01.04 April 30.04 May 31.05 June 01.07 July 31.07 August 02.09 September 30.09 October 31.10 November 02.1 2 December 31.12

Transfer order

In the process of transferring amounts of money to the Federal Tax Service, the employer undertakes to provide a set of reporting papers :

• a certificate drawn up in accordance with form 2-NDFL, in section 3 of which the serial number of the month, income code (2012 or 2000), data on deductions (if any) are recorded;
• Form 6-NDFL (for one quarter), half a year, 3 quarters or a year (until April 1 of the year following the reporting period).

If necessary, the tax service requests a list of additional documents.

If the deadline for payment of the amount falls on a weekend or holiday, the transfer is made on the next business day. This is observed in March, June, August, November 2020, when from the last day of the month there will be a transfer to the first days of the next period.

The basic rule is stated in Art. 136 Labor Code of the Russian Federation. It says that vacation pay must be paid no later than 3 days before the actual time of rest. Since it can occur on absolutely any day of the month, the payment deadline can be either on the last date or vice versa (provided that the dates are earlier than the start of the vacation). The general rules are in Art. 223 Tax Code of the Russian Federation.

In practice, situations arise when the day of issue and the day of personal income tax payment coincide: when funds are issued on the last day of the reporting month or the first day of the next month after a weekend/holiday. There are several options :

• the period that began at the time of payment and ended on the last day of the month (if these dates coincide, payment of personal income tax on the day the funds are received is mandatory);
• the period from the moment of payment to the final day of the month the vacation begins (regardless of whether these events occurred in one month or happened in different periods);
• the first working day of the month that follows the month of provision of funds (if the last day is a day off), in accordance with clause 7 of Art. 6.1 Tax Code of the Russian Federation.

Failure to pay personal income tax within the time allowed by law is fraught with administrative liability in the form of a fine.

If the deadline is not met by the last day of the month or the first day of the next month (in case of a weekend/holiday), the company will be forced to pay a fine. According to the provisions of Art.

123 of the Tax Code of the Russian Federation, it will amount to 20% of the amount that was never transferred. Along with penalties, there is the possibility of imposing a penalty (Article 75 of the Tax Code of the Russian Federation).

They are calculated according to the Central Bank interest rate, equal to 1/300 for individual entrepreneurs and 1/300 (up to 30 days), 1/150 (from 31 days) for organizations.

Read also: Responsibility for non-payment of personal income tax in 2020

Payments that imply a special procedure for calculating fees also deserve attention. In this case, tax is paid, which is withheld from vacation amounts and benefits. In this situation, the tax must be transferred no later than the last day of the month of payment of the receipt. So, vacation pay and sick leave paid in January must be paid no later than the 31st.

To have an idea of ​​how this system works in practice, it is worth considering and studying a real example.

The commercial director of Medium LLC receives vacation pay in the amount of 30,000 rubles. He receives no deductions. The income tax of legal entities that will be withheld from this amount is 3,900 rubles. When should it be transferred if the vacation began in 2020 on January 31? 5th of March? November 30th?

1. January 31 is the last day of the month on which you need to pay your personal income tax. Vacation pay is issued no later than January 28, and tax payment is made no later than January 31.
2. If the vacation begins on March 5, the tax payment is due on March 31. As this day falls on a bank holiday (Sunday), the deadline is moved to Monday 1 April.
3. If the vacation starts on November 30, the payment must arrive in the employee’s account no later than November 27. According to the law, the deadline is November 30, but since it is Saturday, the deadline is postponed to Monday, December 2.

Thus, vacation amounts, as well as the main part of the salary, are subject to mandatory payment to the NFDL. This fee is paid before the end of the month in which the accrual was made. If the payment of the amount and the end of the month are the same day, you still need to meet the deadline. If the last day falls on a weekend, it is transferred to the next weekday.

Additional timing information is provided below.

 

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Source: https://ZnayBiz.ru/nalogi/obshaya-sistema/ndfl/kogda-platit-s-otpusknyx.html

When to pay personal income tax on vacation pay

Since 2016, the previous procedure for paying personal income tax on annual vacation pay has been changed. The employer is considered a tax agent who calculates, withholds, and also transfers such tax to the Federal Tax Service of the Russian Federation.

Below, the article discusses in detail how to reflect personal income tax on annual vacation pay in the unified form 6-NDFL and when in 2020 this tax should be transferred to the budget.

Are vacation pay subject to personal income tax?

All income of employees that is paid to them in a specific organization or individual entrepreneur is subject to personal income tax. Vacation pay is also considered part of the salary. Such money is not on the list of certain income that is exempt from taxation.

Vacation payments are also subject to personal income tax. In this situation, fill out the 6-NDFL calculation form.

Is there a difference when calculating personal income tax on vacation pay and sick leave?

The 6-NDFL report includes the amounts of monthly employee salaries, vacation money and sick leave, and also indicates the specific dates for their transfer. Salaries are calculated every 15 days at least (Article 136 of the Labor Code of the Russian Federation).

Money for annual leave and sick leave (sick leave) is paid within the following periods:

• vacation pay - no later than 3 days before the annual vacation;
• on sick leave - within 10 days after receiving a certificate of incapacity for work from the employee. The above amounts are transferred together with the next monthly salary (clause 1 of article 15 of Federal Law No. 255 of December 29, 2006).

In addition to the differences in terms, for payments for vacation and sick leave, according to Art. 223, 226 of the Tax Code of the Russian Federation establish the following indicators:

• date of recognition of monthly income that is subject to personal income tax. This day corresponds to a specific payment deadline for the monthly salary;
• the day of transfer to the Federal Tax Service of a certain amount of personal income tax. This date is considered to be the 28th, 30th or 31st of the month in which the monthly salary is calculated.

Article 136 of the Labor Code of the Russian Federation “Procedure, place and timing of payment of wages”

Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”

Article 223 of the Tax Code of the Russian Federation “Date of actual receipt of income”

Article 226 of the Tax Code of the Russian Federation “Features of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents"

Deadlines for payment and calculation of personal income tax on vacation money

For income that is subject to personal income tax, specific dates are established for the calculation of income tax, its withholding and further transfer to the Federal Tax Service of the Russian Federation. Such a tax payment is calculated and then transferred to the inspectorate no later than the last day of the month in which these payments were made.

Read also: How to calculate average daily earnings

When transferring a certain amount of income tax for individuals, they take into account the fact in which month the day of payment of vacation money falls. This is also done when “rolling” annual leaves arise, which are opened in one specific month and closed in another.

Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11_450@ “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the procedure for its completion and submission, as well as the format for presenting the calculation of the amounts personal income tax calculated and withheld by a tax agent in electronic form"

When will money be transferred for vacation in 2020?

According to Art. 136 of the Labor Code of the Russian Federation, vacation pay is paid a maximum of 3 days before the start of annual leave.

Example

The merchandiser of Lenta LLC went on vacation on August 20. The accountant of this company set the deadline for payment of money for vacation - August 17, 18 and 19.

An employee of the accounting department counted 3 calendar days without taking into account the start dates of vacation and the day of transfer of funds. As a result, this money was transferred to the merchandiser’s card on August 16.

Reflection of money for vacation in the calculation of 6 personal income taxes

Vacation pay is not considered salary or other monetary remuneration for work. The date of receipt of such income is considered the day on which the worker is paid such money in fact - transferred to a card or given through a cash register (letter of the Ministry of Finance of the Russian Federation No. 2187 dated January 26, 2015, Article 223 of the Tax Code of the Russian Federation).

At the same time, personal income tax is withheld from vacation money. This is done before the end of a certain month by paying a specific amount of vacation pay (Article 226 of the Tax Code of the Russian Federation).

When preparing a unified calculation of 6-NDFL in Section 1 of this document, the accrued specific amount of vacation pay is combined with other monthly income. In Section 2, money for vacation is separated from salaries (clause 4.2 of Appendix No. 2 from Order of the Federal Tax Service of the Russian Federation No. 450 of October 14, 2015). In this situation, additional lines are allocated and then filled in separately for each payment.

Vacation benefits are paid regardless of the date of payroll. This money is reflected in separate specific lines of Section 2 of form 6-NDFL. This is done for reasons:

• due to a discrepancy between the specific date of accrual of annual vacation pay and monthly salary;
• when applying a separate procedure for transferring income tax amounts from money for vacation on one of these days - the 28th, 30th or 31st of the month.

Money for annual leave is paid along with the monthly salary. This is done when specific calendar days coincide or, in particular, when paying annual leave with the subsequent dismissal of an employee.

Source: https://zakonoved.su/kogda-platit-ndfl-s-otpusknyh-sroki.html

Personal income tax from vacation and sick leave: deadlines, sample payment form, 6-personal income tax

If a company has issued sick leave or vacation pay to employees during the month, then on the last day of the month it is necessary to transfer the personal income tax withheld from these payments to the budget.

Therefore, it is necessary to transfer tax to the budget from the specified amounts issued to employees in January of this year on January 31, 2018. Actions for payment, a sample payment slip for transferring tax to the budget, as well as features of reflecting these payments in 6-NDFL are presented in our article.

Deadline for payment of personal income tax on vacation and sick pay

Tax agents must transfer personal income tax no later than the day following the day the income is paid. This is the requirement of paragraph 6 of Art. 226 Tax Code of the Russian Federation.

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However, when paying vacation pay and benefits, the tax payment date is different. In this case, companies are required to transfer personal income tax to the budget no later than the last day of the month in which such payments were made.

Thus, if an organization pays for vacation or sick leave of an employee in January of the current year, then personal income tax must be transferred to the budget no later than January 31, 2018.

What if the employer pays employees extra for vacations and sick leave? In what time frame do you need to pay personal income tax on such additional payments?

The date of actual receipt of income in the form of additional payment to salary in this situation is the date of payment of the specified income.

The fact is that the additional payment to the salary when paying for vacation and sick leave is neither a benefit nor payment for vacation - it is a separate type of income. The date of actual receipt of income in the form of temporary disability benefits and vacation pay, including in the form of additional payment to salary for benefits and vacation pay, is considered the day the income is paid (letter of the Federal Tax Service of the Russian Federation dated August 1, 2016 No. BS-4-11/13984@).

At the same time, according to the norms of the Tax Code of the Russian Federation and clarifications of the tax authority, the deadlines for transferring personal income tax on income in the form of additional payment and income in the form of vacation pay and temporary disability benefits are different.

For income in the form of vacation pay and benefits - this is the last day of the month in which the payment was made, and for income in the form of additional payment to salary - the day following the day the income was paid to the employee (clauses 4, 6 of Art.

226 of the Tax Code of the Russian Federation).

Consequently, the accountant will draw up separate payments for the transfer of personal income tax on the amounts of vacation and sick leave and for the payment of tax on additional payments to these payments.

The procedure for filling out a payment order for the transfer of personal income tax from vacation and sick pay

When transferring income tax to the budget, you should be guided by the provisions of Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. This document provides that details “107” of the payment slip indicate the specific date for payment of the tax (fee) for each period in the event that the law establishes more than one deadline for payment of the tax payment.

Source: https://www.klerk.ru/buh/articles/471630/

When to pay personal income tax on vacation pay in 2020 - an example

The presented material talks about the deadline for paying personal income tax on vacation pay in Russia in 2020, provides a sample of filling out a payment order and practical examples.

Based on Art. 209 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the object of taxation for personal income tax is income that was received from both Russian and foreign sources (for residents of the Russian Federation) or only from Russian sources (for non-resident taxpayers).

Therefore, if vacation pay was received from a Russian organization by any citizen working under an employment contract, personal income tax must be calculated and paid to the budget from the vacation pay amounts.

What you need to know

You need to know the following:

• Both Russian and non-Russian residents are recognized as income tax payers (Part 1, Article 207 of the Code);
• when determining the tax base, all types of income are taken into account - both received in cash and in kind (Part 1 of Article 210 of the Code);
• vacation pay is not specified in Art. 217 of the Code, which talks about types of income that are not subject to personal income tax, therefore income tax on vacation pay is always withheld;
• the tax rate on vacation pay is the same as on salary – 13% (for Russian residents), 30% for non-residents (Article 224 of the Code);
• employees do not calculate and withhold personal income tax on their own - this is done for them by the employer, recognized as a tax agent (hereinafter referred to as NA) in accordance with Art. 226 Code;
• Individual entrepreneurs who are NA and are on UTII or “patent”, transfer personal income tax at the place of their registration in connection with the conduct of such activities on UTII or “patent” (Part 7 of Article 226 of the Code).

Vacations are provided in accordance with Chapter 19 of the Labor Code of the Russian Federation (hereinafter referred to as the Law). Based on Art. 114 of the Law, any employee carrying out activities under an employment contract has the right to leave.

At the same time, your job and average earnings are preserved during your vacation. Leave is granted every year (clause 1 of article 122 of the Law).

When joining a new employer, the right to leave arises after 6 months of continuous work, then in accordance with the schedule approved by the employer, taking into account the opinion of the trade union (Article 123 of the Law).

Some categories of workers are given vacation outside the schedule - at any convenient time if desired. For example, a husband can take leave earlier than the established date of his departure according to the schedule, but only while his wife is on maternity leave (Section 4, Article 123 of the Law).

Certain groups of workers are granted extended leave (for example, for minors or teaching staff), and if there are grounds provided for in Art. 116 – Art. 120 of the Law is also additional (for example, when working in harmful or dangerous conditions, on an irregular schedule, etc.).

In all cases, vacation pay is calculated according to a unified methodology approved by Government Decree No. 922 of December 24, 2007 “On the Features...”.

Legislative acts

Here is a list of legislative acts and articles that in one way or another regulate the issue regarding the timing of the transfer of income tax on vacation pay:

Link to normative document What is regulated by Part 2 of Art. 223 of the Code The date of actual receipt of income, if such income was received in the form of payment for work performed (for example, wages) Part 3 of Art. 226 Date no later than which NAs are required to calculate personal income tax Part 4 of Art. 226 Date no later than which NAs are required to withhold personal income tax Ab. 2 hours 6 tbsp. 226 The date no later than which NAs on the simplified tax system are required to transfer personal income tax withheld from vacation pay to the federal budget Federal Law No. 113 of May 2, 2015 “On the introduction of...” Amended Art. 223, 226 and 230 of the Code. In particular, the date was specified no later than which vacation pay must be transferred. Before the amendments were made, there was no clarity, and vacation pay was transferred like salary - that is, no later than the day the money was credited to the taxpayer’s current account or cash was handed over to the organization’s cash desk Art. 229 of the Code Date of submission of reports for individuals specified in Art. 227, 227.1. and part 1 art. 228 Code

When to transfer taxes to the budget

After the adoption of the amendments, which entered into legal force on January 1, 2016, the norm of Part 6 of Art. 226 of the Code has become clearer. Now NAs are required to remit the tax fee no later than the last day of the month in which the vacation payment was made.

The terms of calculation and withholding have not changed - the employer, as before, is obliged to calculate the amount of personal income tax and withhold it on the day of actual payment of income (for example, on the day when the corresponding amount was transferred to the employee’s bank account - clause 1, part 1, art. 223 of the Code).

The specific month for which the worker received vacation pay does not affect the deadline for transferring the tax fee. That is, only the date when the employee was actually paid for the vacation is taken into account; all other factors are unimportant.

when to pay personal income tax on vacation pay

If the last day of any month falls on a weekend or non-working holiday, according to Letter of the Federal Tax Service No. BS-4-11/6420@ dated April 5, 2017 “On filling out...”, a benefit is provided, that is, the deadline for transferring personal income tax is postponed to the next business day.

In connection with this fact, the deadlines for tax transfers in 2020 are already known:

Month 2020 in which the employee actually received vacation pay Date by which personal income tax must be transferred 01 01/31/2018 02

Source: https://lgotywiki.ru/kogda-platit-ndfl-s-otpusknyh/

Personal income tax from vacation pay - transfer deadline

Personal income tax from vacation pay - the deadline for transfer is now clearly established by the Tax Code. Moreover, it does not coincide with the deadline for paying salary taxes. How vacation pay is taxed with personal income tax, when you need to withhold tax from it and when to transfer it to the budget, what difficulties arise in determining the payment deadline, find out from our article.

• Are vacation pay subject to personal income tax?
• Difficulties in the question of when to transfer personal income tax from vacation pay
• Is personal income tax charged on vacation pay and transferred to the budget no later than the day following the payment of income?
• Is personal income tax withheld from vacation pay on the last day of the month?
• Results

Are vacation pay subject to personal income tax?

All employee income paid to them by an organization or individual entrepreneur must be subject to personal income tax. Cash paid as vacation pay is also counted as income. They are not included in the list of income exempt from taxation. Consequently, vacation pay is subject to personal income tax. The employer acts as a tax agent and is obliged to withhold personal income tax and transfer it to the budget.

Materials from a special section of our website will help you understand the nuances of vacation.

Difficulties in the question of when to transfer personal income tax from vacation pay

Such difficulties in this matter occurred before 2016, since the moment of transfer of personal income tax on them was not established by law.

Tax Code in sub. 1 clause 1 art. 223 determines that the actual moment of receipt of income in cash should be recognized as the day when the payment was made. In relation to current accounts, this is the day on which funds are transferred to the taxpayer’s account or to third parties.

But there is one more rule: when paying for labor, the date of receipt of income is the last day of the month in which this income was accrued. This rule is contained in paragraph 2 of the same article of the Tax Code of the Russian Federation.

Clause 6 of Art. also added to the difficulties in accurately determining the moment. 226 of the Tax Code of the Russian Federation as amended until 2016.

It stated that the tax agent must transfer the withheld personal income tax no later than the day on which the money for payment of income is received from the bank or transferred to the taxpayer’s account.

If the situation is different, then the tax agent is obliged to transfer personal income tax to the budget the next day after the taxpayer receives income.

Is personal income tax charged on vacation pay and transferred to the budget no later than the day following the payment of income?

This system was used until 2016. Then the Ministry of Finance and the Federal Tax Service insisted in a number of letters that the next day after payday should be considered the deadline for paying income tax.

Moreover, their point of view was supported by the courts. This position was based on the fact that clause 6 of Art.

226 of the Tax Code of the Russian Federation provided for the obligation of tax agents to transfer personal income tax no later than the day following the day of receipt of money from the bank intended for payment of income.

When answering the question of when to pay personal income tax on vacation pay, the entire argument boiled down to proving the validity of the statement that the date of payment of vacation pay is the date of payment of income. This thesis is substantiated in most detail in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11709/11 in case No. A68-14429/2009.

The judges took into account the provisions of the Labor Code, which include vacation pay as part of the employee’s salary. However, despite this, they found no basis for classifying this earnings as income for which personal income tax must be paid within the time limits specified in paragraph 2 of Art. 223 of the Tax Code of the Russian Federation (at the end of the month).

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That is, from the point of view of the court, personal income tax from vacation pay had to be withheld on the day the funds were paid to the employee and transferred to the budget on the same day or the next.

Learn about the nuances of reflecting vacation pay in 6-NDFL from this material.

Is personal income tax withheld from vacation pay on the last day of the month?

Finally, the issue of the deadline for paying personal income tax on vacation pay was closed by the current wording of clause 6 of Art. 226 Tax Code of the Russian Federation. Now it directly states that tax on vacation pay (and also personal income tax on sick leave) should be transferred until the end of the month in which they were paid.

Note! We are talking specifically about paying personal income tax, and not about withholding it from the amounts paid. Tax is withheld when paying money to an employee. But the payment can not be made immediately, but postponed until the last day of the month.

See also our example of filling out 6-NDFL for the 1st quarter of 2019 with vacation pay.

And more details about the deadline for transferring tax in the calculation of 6-NDFL are described in this article.

Results

Transfers to the personal income tax budget from vacation pay to tax agents must be made no later than the last day of the month in which these vacation pay are paid to employees. This is stated in paragraph 6 of Art. 226 Tax Code of the Russian Federation.

Previously, officials from the Ministry of Finance and the Federal Tax Service expressed a different position on this issue, according to which it was necessary to transfer the calculated and withheld personal income tax to the budget on the day the funds were paid to the employee or the next day.

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Source: https://nalog-nalog.ru/ndfl/uplata_perechislenie_ndfl/srok-perechisleniya-ndfl-s-otpusknyh/

Personal income tax from vacation pay: terms of transfer in 2020, how it is withheld - example

The employer acts as a tax agent for the payment of income tax; accountants should clearly understand when to pay personal income tax on vacation pay, taking into account the date of receipt of income.

Various earnings paid to employees are first calculated by the company's accountant in accounting, and then shown in reports on personal income tax and insurance contributions. The dates for reflecting employee income in accounting and tax reporting are not always identical. Also, the same type of earnings is shown differently in these reports.

Is income tax withheld from vacation pay?

All employee income paid by the employer is subject to taxation. Accrued vacation pay amounts also relate to earnings and are no exception.

Article 226 of the Tax Code of the Russian Federation regulates enterprises paying vacation pay to individuals to withhold income tax from them and pay it to the budget.

The personal income tax rate for vacation is similar to the rate for wages:

• 13% from the income of a Russian resident (a citizen stays on the territory of the Russian Federation for at least 183 days for 12 consecutive months);
• 30% from the earnings of non-residents.

General rules suggest transferring withheld personal income tax to the Federal Tax Service at the place of registration of the enterprise.

If a company has a separate division, then tax is paid at its location.

Private entrepreneurs (payers of UTII and PSN) transfer income tax to the place of business activity (226 Tax Code clause 7).

If the employee is the payer of alimony, then it must be withheld after taxation - the procedure for withholding alimony from vacation pay.

Are insurance premiums calculated from vacation pay?

When to pay - transfer deadlines

At least 3 calendar days before the employee departs for annual vacation, the accounting department is required to pay vacation pay.

The deadline for paying personal income tax on vacation pay has been changed based on adopted norms No. 113-FZ of May 2, 2015. Before the amendments, there was a single principle of payments:

• when issuing funds through a cash register or transfer to a bank card - on the day the vacation pay is issued;
• when paying from cash proceeds, in kind - no later than the next day after receiving the money.

The decision of the Supreme Arbitration Court of the Russian Federation (case A68-14429/2009) indicates that Articles 114 and 136 of the Labor Code of the Russian Federation classify payment of vacation benefits as wages, and the norms of Art. 223 (clause 2) of the Tax Code of the Russian Federation on the timing of personal income tax transfers relate to the withholding of tax from wages, but not from vacation pay.

Article 226 (clause 6) of the Tax Code of the Russian Federation states that it is necessary to pay income tax on vacation pay before the end of the month in which funds for vacation were accrued.

It is necessary to focus on compensation payments for unused vacation. The Labor Code (Article 140 of the Labor Code of the Russian Federation) implies the payment of funds on the day the employee leaves work; personal income tax is also withheld on the last working day of the individual.

Payment deadline if the last day of the month is a holiday

If the income tax payment deadline falls on a weekend or holiday, it must be transferred on the next (nearest) business day.

In 2019, this can be observed in the months: March, June, August, November.

Calculation example for 2019

Initial data:

Employee Kiseleva R.O. wrote an application for leave from August 12 to August 25, 2019. The employer accrued and paid vacation pay on August 8 in the amount of 15,000 rubles. The employee is entitled to a tax deduction for one minor in the amount of 1,400 rubles.

Let's summarize the initial data in a table:

Duration of vacation 14 days. (from August 12 to August 25) The amount of vacation pay is 15,000 rubles. Holiday pay payment date 08.08.2019 Tax deduction for personal income tax 1400 rub.

Calculation:

Withheld personal income tax (15000-1400)*13%=1768 Vacation payable 15000-1768=13232 Tax payment deadline

Source: https://9trud.ru/ndfl-s-otpusknyx/

Deadline for transferring personal income tax from vacation pay

Income accrued and issued to employees, as well as personal income tax paid on it, is recorded in the company’s records, and then in financial and tax reporting forms. In this case, it is necessary to pay the tax on time and correctly reflect the dates of its transfer from different types of income paid.

If everything is usually clear with the payment of personal income tax on accrued wages, then questions often arise regarding the time of transfer of tax on vacation pay. Let's look at the features of these operations.

Personal income tax from vacation pay: transfer deadline

The rules for withholding and paying personal income tax are regulated by Chapter 23 of the Tax Code of the Russian Federation. For personal income tax on vacation pay in clause 6 of Art. 226 of the Tax Code specifies a strict algorithm: it must be transferred before the end of the month in which vacation pay is paid.

The legislation does not establish the period for accrual of vacation pay. The enterprise has the right to count them and record them in accounting on any day before the holiday. But it is necessary to issue vacation pay (or transfer it to the employee’s account) in accordance with Art. 136 of the Labor Code of the Russian Federation - 3 days before the start of the vacation. It is not forbidden to pay them earlier, but you cannot exceed the three-day time frame.

The accountant must withhold personal income tax from the amount of vacation pay calculated, and you must transfer it before the end of the month of payment. The last date of the month rule applies regardless of the payment date, i.e.

Even when vacation pay is paid in the first days of the month, the deadline for transferring personal income tax from vacation pay is not postponed to a closer time, but remains unchanged - the last date in the month of the payment made.

Example

A company employee goes on vacation from October 4 to October 20, 2019. On September 30, vacation pay in the amount of RUB 30,000. accrued, and payment was made on October 1st. In this situation, the accrued tax is 3900 rubles. (30,000 x 13/100) must be transferred by the accounting department by October 31.

Despite the fact that the opportunity to transfer tax on vacation pay is quite extended in time, an accountant should not wait until the end of the month and make a payment before the last day of the month, since the Tax Code of the Russian Federation only determines the period of time when a company can transfer tax without charging a fine.

The beginning of this period is not determined by law, but it is also impossible to pay the tax before the issuance of vacation pay - the Federal Tax Service may consider that the personal income tax was paid from the company’s funds and doubt the competent performance of its duties as a tax agent. That is, you can transfer personal income tax on any day from the date of payment until the end of the month.

In our example, this is the period from 01.10 to 31.10.2019.

By the way, when paying personal income tax, as with other tax transfers, the rule dictated by Art. 6.1 Tax Code on postponing the payment deadline to the nearest working day if it falls on a weekend.

Deadline for transferring personal income tax from carryover vacation pay

The requirements for paying personal income tax, if the vacation begins in one month and ends in another, remain the same. The dates for calculating vacation pay, the start and end of vacation are not important, only the date of issuance of money is important.

Example

Employee leave is from January 20 to February 8, 2020. His vacation pay was transferred to him on January 16. The personal income tax payment must be made before January 31, 2020. There can be no talk of any extension of the payment deadline.

When vacation pay is paid on the last day of the month

If an employee received vacation pay on the last day of the month, then the tax must be paid on the same day. The legislator does not provide for deferred payments in such situations.

Example

On January 31, 2020, the employee was paid vacation pay. The accountant will have to withhold and pay personal income tax on the same day.

Due to various circumstances, an employer may make a mistake and, for example, delay the payment of vacation pay. And in such cases, the day of payment plays a decisive role.

Example

The employee’s vacation began on February 27, 2020, and the accountant paid vacation pay, in violation of the Labor Code of the Russian Federation, on March 4. In this situation, the tax must be paid by March 31.

The deadline for transferring personal income tax from vacation pay in 2020 , as well as the established rules for making payments, will remain unchanged.

Let us remind you that other deadlines have been established for paying tax on compensation for unused vacation. Tax legislation considers this payment as income on the employee’s last day of work, and determines the deadline for personal income tax payment no later than the next day. That is, payment of tax on compensation can be made on the last day of work or the next.

6-NDFL: deadline for transferring vacation pay tax

The 6-NDFL report reflects the dates of the main transactions performed for the payment of vacation pay, withholding and transferring tax on them. The day of payment is decisive for the payment of personal income tax; this date is indicated in line 100.

The date of withholding of personal income tax from vacation pay is recorded in line 110. Since the tax is withheld at the time of payment of income, i.e., these events occur simultaneously, both dates (receipt of income and withholding of personal income tax) in the 6-NDFL report coincide.

The deadline for transferring personal income tax from vacation pay is reflected in line 120 of the form - no later than the last day of the month in which the payment took place . Read more about how to fill out 6-NDFL when paying vacation pay in our article.

Insurance contributions from vacation pay

Source: https://spmag.ru/articles/srok-perechisleniya-ndfl-s-otpusknyh