Sick leave tax: withheld or not

The money received by a person for the use of his intellectual or physical labor is his income. The state obliges citizens to pay a certain percentage of them to their budget.

Officially employed workers in the event of illness (their own or a family member in need of care) can count on compensation payment . The same right appears for women on maternity leave.

 

The money for this comes from the Social Insurance Fund (except for the first 3 days of illness, paid for by the company). They are formed through monthly contributions that enterprises pay for their employees. But whether benefits are taxed and whether such insurance payments are considered a person’s income, and when to pay personal income tax on sick leave, find out in this current review.

Is sick leave subject to personal income tax and insurance contributions?

Any deductions or additional payments are regulated by the legislation of the Russian Federation.

Certificate of incapacity for work and insurance payments

Since 2017, issues related to pension and health insurance have been regulated by the Tax Code , namely Chapter 34 . However, this did not affect the essence of the matter, and now, as in previous years, insurance premiums are not charged from sick leave. speaks about this . 422 clause 1.1 .:

“The following are not subject to insurance premiums for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code :

1. state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance.”

Contributions are not made to any government agency, including insurance against work-related injuries. This is evidenced by clause 1.1 of Art. 20.2 of Law No. 125-FZ , the text of which repeats the Tax Code.

Attention ! Contributions are not accrued in any case, regardless of who pays the compensation, the employer or the Social Insurance Fund.

Exceptions

However, there are situations when contributions are still paid. Some organizations provide their employees with additional guarantees beyond those established by law.

These may include 100% payment of sick leave to all employees, regardless of length of service .

For example, if an employee has short experience, which allows the law to receive benefits in the amount of only 60% , the organization transfers compensation in full, paying the difference from its own funds.

Since such an additional payment is not a state benefit, insurance premiums are charged on it ( clause 1.1 of Article 420 of the Tax Code of the Russian Federation ).

Also covered by insurance premiums are benefits that cannot be credited to the Social Insurance Fund. This happens when:

• compensation was paid in violation of the law;
• there are errors that were made when filling out documents;
• There are no supporting documents ( Part 4, Article 4.7 of Law No. 255-FZ ).

The FSS does not recognize such payments, which means that insurance payments must also be transferred from them.

Certificate of incapacity for work and personal income tax

What about personal income tax - is income tax taken from sick leave or not in such situations? A ballot is issued in two cases:

• due to illness, including illness of the employee’s relatives who need care;
• on maternity leave.

The reason for issuing the ballot determines who pays personal income tax on sick leave and in what situations. First, let's look at the first situation. Here, tax is withheld from the entire benefit amount ( Article 217 of Law No. 117-FZ ).

Today, in some regions, a “ pilot project ” of the Social Insurance Fund has been introduced, according to which the Fund independently transfers its part of the funds to the insured. In such cases, there will be two tax agents for one sick leave:

1. enterprise paying for 3 days;
2. FSS, which transfers benefits for the remaining days.

Each of them pays income tax independently on their payments.

Attention ! This point should be especially taken into account by persons who have tax deductions, for example property ones. 2-NDFL certificate will not reflect information on Social Insurance Fund payments.

Therefore, in order to return the tax paid by a government agency, you must contact the Fund branch for a certificate.

An employee who uses his deduction from the employer when personal income tax is not withheld from wages will also have tax deducted from sick leave paid by the Social Insurance Fund.

Payments for sick leave can be considered the employee’s income; they are reflected in the corresponding certificate, in a separate code. income code in the 2-NDFL certificate is 2300 .

Are payments on sick leave at the expense of the Social Insurance Fund for pregnancy and childbirth subject to personal income tax?

Taxation on maternity leave is regulated by the same article as on regular sick leave. The text of the law says the following:

“ The following types of income of individuals are not subject

1. state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensation paid in accordance with current legislation. At the same time, benefits that are not subject to taxation include unemployment benefits, pregnancy and childbirth benefits.”

This means that maternity sick leave is not taxed. But personal income tax is charged on sick leave for child care.

Attention ! Employees registered under GPC agreements are not paid sick leave and, accordingly, are not subject to any payments, because the employer does not pay insurance premiums for them.

Deadlines for paying personal income tax on sick leave in 2020

The procedure for paying the benefit itself is established by Law No. 255-FZ . Compensation is accrued within 10 working days after the employee submits the ballot ( Article 15 ). Transfer of funds is made on the next day of salary payment ( Part 8, Article 13 ). The benefit tax is withheld at the time the money is transferred to the employee ( clause 4 of Article 226 of the Tax Code of the Russian Federation ).

Attention ! The employer takes on the tax payment function, because he is a tax agent. The employee himself does not need to list anything.

In the future, the withheld funds must be transferred to the regional budget. Information on how long it is necessary to pay personal income tax on sick leave is in the second paragraph of paragraph 6 of the same article of the Tax Code :

“When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.”

If a “pilot project” has been introduced in the region in which the organization is located, then the procedure and deadline for transferring personal income tax from sick leave are somewhat different. The employer withholds tax and transfers it to the budget only from his part of the payments. The responsibility for paying tax on the rest of the benefit lies with the Social Insurance Fund; the organization does not need to worry about this.

The tax rate is 13% . However, since foreign workers (with the exception of HQS) have also been subject to compulsory social insurance since 2015, it will increase to 30% for non-residents of the Russian Federation.

Calculation example

The employee was sick for 5 days. The total income for the last two calendar years is RUB 548,650. Work experience - more than 20 years. The organization is located in Tatarstan, where a “pilot project” operates. Calculation algorithm:

1. 548,650 / 730 = 751.58 rubles. — payment for one day of sick leave;
2. 751.58 × 3 = 2,254.74 rubles. - amount paid by the employer;
3. 2,254.74 × 13% = 293.12 rubles. — personal income tax, which is withheld by the organization;
4. 751.58 × 2 = 1,503.16 - amount paid by the Social Insurance Fund;
5. 1,503.16 × 13% = 195.41 - personal income tax, which is withheld by the Social Insurance Fund.

It turns out that the employee will receive compensation in the amount of 3,269.37 rubles for sick days. two payments: from the employer - 1,961.62 rubles. (2,254.74 - 293.12), from the Social Insurance Fund - 1,307.45 rubles. (1,503.16 - 195.41). The Employer and the Fund will pay taxes separately. The total amount will be 488.53 rubles.

Benefits due to temporary disability are considered employee income , this is confirmed by the inclusion of these payments in the certificate in Form 2-NDFL. Accordingly, it is taxed.

The only exception is maternity leave . The employer pays the tax; the employee himself does not take part in this process.

No insurance premiums are transferred from the certificate of incapacity for work.

Source: https://WorkDispute.ru/bolnichniy/ndfl-s-bolnichnogo-lista.php

Is personal income tax withheld from sick leave or not?

Sick leave payments are transferred to all sick employees. However, some such benefits are generally not subject to income tax.

Below is a detailed answer to the question of whether personal income tax is withheld from closed sick leave or not, and also considers the timing of payment of such tax in 2020.

Do they pay personal income tax on sick leave?

According to paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, payments for closed sick leave are subject to a specific amount of personal income tax (NDFL). The official document used to confirm an employee’s temporary illness is a certificate of incapacity for work. In this situation, personal income tax is calculated and accrued from payments based on this medical certificate.

However, there are benefits that are not subject to personal income tax. These include the following:

• one-time various benefits for childbirth and pregnancy;
• monthly payments for caring for 1 or several children under 1.5 years old;
• various benefits that are paid when caring for a child under 3 years of age.

Article 217 of the Tax Code of the Russian Federation “Income not subject to taxation (exempt from taxation)”

Is tax charged in 2020 when paying for treatment?

Payments for closed sick leave are also subject to personal income tax in 2020. In this case, the tax base is considered to be a specific amount of such payment for treatment (letter of the Ministry of Finance of the Russian Federation No. 03-04-06-01/139 dated June 17, 2009).

Closed sick leave benefits are included in taxable income, which is paid in the current month (Clause 1, Article 223 of the Tax Code of the Russian Federation). However, employees with whom various civil legal contracts (provision of services) have been drawn up are not paid for sick leave. Accordingly, personal income tax in this situation is not transferred to the Federal Tax Service of the Russian Federation.

Letter of the Ministry of Finance of the Russian Federation dated June 17, 2009 N 03-04-06-01/139

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

Is tax paid for sick leave paid from the Social Insurance Fund?

If a specific region of the Russian Federation participates in the official FSS pilot project (Order of the FSS of the Russian Federation No. 578 of November 24, 2017), then the following rule is applied: the first three days of illness are paid from the fund of a specific enterprise, and all the rest - from the FSS. Personal income tax is withheld in both the first and second cases.

Sick leave is paid for at the expense of a specific amount of funds from the Social Insurance Fund already in the first days in the following situations:

• when caring for a child;
• in the event of a specific accident at work;
• during prosthetics in a hospital;
• in the event of an occupational disease;
• when the employee himself, or 1 or several of his children under 7 years old who go to kindergarten, etc., go into quarantine.

Regardless of the validity period of a specific certificate of incapacity for work, only the employer - a specific company - is considered a tax agent when paying personal income tax. Personal income tax is withheld and transferred to the Federal Tax Service of the Russian Federation from the entire amount of benefits under this medical certificate.

Order of the FSS of the Russian Federation dated November 24.

2017 N 578 “On approval of the forms of documents used for the payment of insurance coverage and other payments in 2012 - 2019 in the constituent entities of the Russian Federation participating in the implementation of a pilot project providing for the appointment and payment of insurance coverage to insured persons for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory social insurance against accidents at work and occupational diseases, other payments and expenses by territorial bodies of the Social Insurance Fund of the Russian Federation"

When is tax withheld and transferred?

According to Federal Law No. 113 of May 2, 2015, now the transfer of personal income tax from sick pay is not tied to the day of actual payment of this income. The tax is collected on a specific calendar day.

Personal income tax from payments for closed sick leave is transferred to the local Federal Tax Service of the Russian Federation. This is done until the end of the month in which such benefits are paid (Article 226 of the Tax Code of the Russian Federation).

After submitting a closed certificate of incapacity for work to the accounting department of the employing company, the employee is paid a specific benefit. This money is credited to the employee’s card within 10 days from the date of presentation of such a medical certificate.

Federal Law of May 2, 2015 N 113-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation in order to increase the responsibility of tax agents for non-compliance with the requirements of the legislation on taxes and fees”

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"

Example

Ivanova O.P. opened sick leave on February 5, 2019, and closed it on the 9th of this month. Based on a closed certificate of incapacity for work, Ivanova was paid for treatment on the day 50% of her salary was issued - February 25, 2019. In this case, the personal income tax from such a payment was transferred to the Federal Tax Service of the Russian Federation on the 27th.

Read also: Child support without divorce: where to apply, what percentage

Rules for filling out lines in form 6-NDFL

The table below shows a clear example of how sick leave payment can be reflected in Form 6-NDFL. This report is prepared when income tax is collected on such payment.

Read also: What do you pay when you resign at your own request?

Line Action Deadline for compliance Norm of the Tax Code of the Russian Federation 020 Calculation of sick leave payment Day of payment art. 223 040 Calculation of income tax, paragraph 3 of Art. 226 100 Transfer of money to an employee Art. 223 070, 110 Withholding personal income tax, clause 4, art. 226 120 Transfer of tax payment to the budget on the 28th, 30th or 31st day of the month in which the certificate of incapacity for work is paid, clause 6 of Art. 226

Article 6.1 of the Tax Code of the Russian Federation “Procedure for calculating the deadlines established by the legislation on taxes and fees”

Filling out a report: example

Below is a clear example of how sick leave payments and the corresponding tax payment are reflected in Form 6-NDFL.

After recovery, worker Sidorov A.G. was issued a certificate of incapacity for work for the period of July 13-26, 2017. Sidorov reported to work on July 27 and immediately gave this document to the accountant.

After making calculations for sick leave, on July 27, 2017, the employee was credited with 24,500 rubles. This money was transferred to the employee’s salary card on the day the monthly salary was issued - August 7, 2017.

Is income tax taken from sick leave in

A sick leave or temporary disability certificate is a form issued by the attending physician to an employee for the entire duration of treatment for an injury or illness.
An employee of an organization brings sick leave to the employer (or directly to the organization’s accountant). At the same time, he has the right to receive compulsory compensation at the expense of the employer for the entire period of illness. The payment amount is equal to the average monthly salary for the period of absence from work. It is part of the income of individuals and is therefore subject to tax.

Income tax on sick leave is withheld based on Art. 217 of the Tax Code of the Russian Federation “Income not subject to taxation”, which clearly stipulates the procedure for paying income tax.

Since sick benefits are part of the employee's income, they should be subject to income tax. Clause 1 of Art. 217 states that benefits paid by the state for temporary disability are subject to taxes and are not exempt from them even if sick leave is issued for child care.

According to this article, sick leave due to pregnancy and childbirth is not subject to taxation.

List of tax payments on sick leave

To correctly account for the taxes that must be paid on sick leave, you need to know the organization’s tax form. The following types of taxes are typically paid:

• income;
• contributions to the pension fund;
• contributions to the Social Insurance Fund;
• contributions for social needs.

Sick leave is subject to income tax and is calculated according to the same scheme as salary taxation.

Changes in the taxation of sick leave benefits in the year

Taxation of sick leave benefits in 2018 and the new year included payments of income taxes from individuals. Please note that contributions are not paid from the sheet. The tax rate remains the same and is equal to 13% of the income.

Funds for payment of benefits are currently taken according to the following principle:

• 3 days of starting are paid by the company;
• the rest of the period is compensated by the FSS of the Russian Federation.

These standards are established in Art. 3 clause 2 and clause 1 of the federal law on insurance contributions (No. 255-FZ). Sick leave benefits for caring for a child or a relative and personal income tax are paid in full by the Social Insurance Fund. After dismissal, the employee may demand payment of compensation for sick leave after complying with certain standards specified in Art. 4 clause 2 of Federal Law No. 25-FZ.

From the beginning of 2014 until the year (and possibly in the future), it was planned to introduce a new procedure for sick leave payments, according to which they should be made directly by the Social Insurance Fund, and not by the employer. After this update, it will become easier to control payments. Until it is approved, taxation will be carried out according to existing legislation.

Payment for sick leave in 2020: direct payments from the Social Insurance Fund, calculation procedure

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In 2020, changes are expected in the calculation and payment of sick leave. They will affect both the calculation of the amount of sick leave and the payment procedure. In this article, we will look at the steps for calculating temporary disability benefits in 2020.

The most important change in calculating sick leave is the increase in the minimum wage. In 2020, the minimum wage will increase from 11,280 to 12,130 rubles. It is this value that affects the patient’s average daily earnings if sick leave is paid at the “minimum wage”, or is compared with already calculated sick leave, since the average earnings cannot be lower than the minimum wage .

1. Since the benefit is calculated based on average earnings for the two previous years, when calculating it is determined for 24 months and the average number of days for 2 years is 730 days.
2. The minimum average daily earnings , calculated from the minimum wage, will be:
3. (12,130 × 24 months) / 730 days = 398.79 rubles

Also, in 2020, the calculation of the daily average will include payments for 2018 and 2019. In 2018, the maximum base for calculating sick leave was 815,000 rubles, and in 2019 – 865,000 rubles.

• In this regard, the maximum daily benefit amount in 2020 will increase and will be:
• (815,000 + 865,000) / 730 days = 2,301.37 rubles
• Back in 2020, several more regions are expected to switch to a pilot project for direct payments from the Social Insurance Fund (that is, without the participation of the employer). New regions will join the pilot project to pay for sick leave, and this will happen in two waves:

• On January 1, 2020, the following will join the pilot project: Yamalo-Nenets Autonomous Okrug, Kirov, Kemerovo, Saratov, Orenburg, Tver regions, Komi, Yakutia and Udmurtia;
• from July 1, they will be joined by: Krasnoyarsk and Stavropol Territories, Irkutsk, Volgograd, Leningrad, Tyumen and Yaroslavl regions, Dagestan and Bashkortostan.

Starting from 2021, the Ministry of Labor plans to transfer all regions to direct payments of benefits from the Social Insurance Fund.

How will sick leave be calculated?

In the procedure for calculating sick leave in 2020, nothing fundamentally will change. The basic calculation scheme remains the same, with the exception of the regions in which the pilot project will be introduced for the first time.

As before, sick leave must be calculated within 10 calendar days after it is provided by the employee . At the same time, the format of the certificate of incapacity for work (in paper or electronic form) does not affect the timing of calculation.

When determining payment amounts, only sick days are taken into account. In regions where the pilot project has been introduced, the employer pays for the first 3 days of incapacity for work (with the exception of benefits for caring for a child or relative, when sick leave is paid in full by the Social Insurance Fund).

The procedure for calculating sick leave will be as follows:

Step 1. Determining average daily earnings.

In 2020, data for determining average daily earnings is taken from payments for 2018 and 2019. In this case, only those payments for which insurance premiums were calculated (salary, vacation pay, bonuses) will be included in the calculation.

If the employee did not have any accruals during these periods, the calculation will be carried out according to the minimum wage. If he worked in another place, then the payment amount includes the amounts according to certificate 182n from his previous place of work. Amounts from the 2-NDFL certificate are not taken into account.

If an employee cannot provide a certificate from a previous place of work, data on accruals can be found by contacting the Social Insurance Fund.

To determine the average daily earnings in 2020, you need to add up the payments for 2018 and 2019 and divide them by 730. If the amount is below 398.79 rubles, then the minimum wage amounts are taken into account.

The benefit amount will be limited to the maximum amount if:

• the employee's insurance period is less than six months;
• sick leave is paid in connection with an accident at work;
• there are grounds for reducing the benefit (failure to appear at the appointed time for a medical examination; violation of the regime prescribed by the attending physician; illness/injury was received due to alcohol, drug, or toxic intoxication).

When calculating sick leave, it is necessary to take into account the regional coefficient. After calculating the average daily earnings, you need to compare it with the minimum and maximum values ​​(accordingly, it should not go beyond these limits).

Step 2. Determining the employee's length of service.

The percentage of the calculated sick leave he will be paid depends on the employee’s length of service. Currently, the percentage of payment based on an employee’s length of service varies as follows:

Employee's insurance period
Percentage of average earnings
Less than 6 months Calculated according to the minimum wage From 6 months to 5 years 60% From 5 to 8 years 80% From 8 years and more 100%

However, there are exceptions when sick leave is paid 100% regardless of the length of insurance coverage. This:

• maternity leave;
• work injury;
• Occupational Illness.

The employer has the right to voluntarily accrue and pay the employee 100% of the certificate of incapacity for work, even if he is entitled to less.

If an employee has been fired , he still has the right to submit sick leave within 30 days from the date of dismissal. His sick leave will be paid based on 60% of average earnings.

A common way to calculate an employee’s length of service is based on his work record. The calculation must take into account the periods from the date of hiring to the date of dismissal. A calculator for calculating experience can be found on the Internet.

Other documents listed in the order of the Ministry of Health and Social Development “On approval of the Rules for calculating and confirming insurance experience to determine the amount of benefits for temporary disability, pregnancy and childbirth” dated 06.02.

2007 No. 91, may be:

• employee employment contracts;
• extracts from orders;
• payroll statements;
• certificates of experience issued by the employer;
• documents from the Social Insurance Fund on payment of insurance premiums, etc.

Step 3. Determining the number of days to pay.

At the top of the sick leave sheet, in the first two cells, the code is indicated - the reason for the disability. It depends on how many days the benefit will be calculated. In most frequent cases, the entire period is paid. It is also important whether the employee himself is sick or is caring for a sick child (relative).

Step 4. Calculate the benefit amount.

1. If the employee’s work experience is less than 6 months, sick leave should be calculated according to the minimum wage:
2. Benefit amount = 398.79 rubles × number of sick days × % of length of service
3. If the length of service is more than six months, the formula for calculating the certificate of incapacity for work will be as follows:
4. Benefit amount = average daily earnings × number of sick days × % of length of service

If necessary, the regional coefficient must be taken into account. In areas where the pilot project operates, sick leave is paid for by the employer for 3 days (accordingly, the employee receives the rest directly from the Social Insurance Fund).

How sick leave will be paid in 2020. Pilot project

Sick leave must be paid on the next payday.

If the employee was sick himself, then the benefit is paid for the first three days by the employer (according to the pilot project), the remaining days of incapacity for work are paid by the Social Insurance Fund.

In regions where the pilot project does not operate, the employer pays for sick leave, and the Social Insurance Fund then reimburses these expenses. Benefits for caring for a child or other relative are paid entirely from the Social Insurance Fund.

The pilot project involves direct social security payments to employees. The employee submits the application and documents necessary for the assignment and payment of benefits to the Social Insurance Fund through the employer. The full list of documents was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578.

Since 2019, direct payments from the Social Insurance Fund can be received in 50 constituent entities of the Russian Federation.

Calculating sick leave consists of several steps, and the accountant needs a whole package of documents from the employee. Considering the limited time frame for calculating the certificate of incapacity for work, it is necessary to take care of the provision of these documents by the employee already upon his employment.

Also, when dismissing an employee, you should provide him with the necessary certificates: 2-NDFL and 182n. In addition, it is worth remembering the need to reconcile the amount of the calculated average daily earnings with the minimum and maximum daily benefit amount.

Read also: Indexation of alimony: in a fixed amount of money, for the past period

The transition to a pilot project will require special attention from the accounting department to the calculation and payment of benefits.

Source: https://bankstoday.net/last-articles/raschet-i-oplata-bolnichnyh-chto-izmenitsya-v-2020-godu

Is tax calculated on sick leave?

Sick leave payments are transferred to all sick employees. However, some such benefits are generally not subject to income tax.

Below is a detailed answer to the question of whether personal income tax is withheld from closed sick leave or not, and also considers the timing of payment of such tax in 2019.

Do they pay personal income tax on sick leave?

According to paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, payments for closed sick leave are subject to a specific amount of personal income tax (NDFL).

The official document used to confirm an employee’s temporary illness is a certificate of incapacity for work. In this situation, personal income tax is calculated and accrued from payments based on this medical certificate.

However, there are benefits that are not subject to personal income tax. These include the following:

• one-time various benefits for childbirth and pregnancy;
• monthly payments for caring for 1 or several children under 1.5 years old;
• various benefits that are paid when caring for a child under 3 years of age.

Is tax charged in 2019 when paying for treatment?

Payments for closed sick leave are also subject to personal income tax in 2019. In this case, the tax base is considered to be a specific amount of such payment for treatment (letter of the Ministry of Finance of the Russian Federation No. 03-04-06-01/139 dated June 17, 2009).

Closed sick leave benefits are included in taxable income, which is paid in the current month (Clause 1, Article 223 of the Tax Code of the Russian Federation). However, employees with whom various civil legal contracts (provision of services) have been drawn up are not paid for sick leave. Accordingly, personal income tax in this situation is not transferred to the Federal Tax Service of the Russian Federation.

Is tax paid for sick leave paid from the Social Insurance Fund?

If a specific region of the Russian Federation participates in the official FSS pilot project (Order of the FSS of the Russian Federation No. 578 of November 24, 2017), then the following rule is applied: the first three days of illness are paid from the fund of a specific enterprise, and all the rest - from the FSS. Personal income tax is withheld in both the first and second cases.

Sick leave is paid for at the expense of a specific amount of funds from the Social Insurance Fund already in the first days in the following situations:

• when caring for a child;
• in the event of a specific accident at work;
• during prosthetics in a hospital;
• in the event of an occupational disease;
• when the employee himself, or 1 or several of his children under 7 years old who go to kindergarten, etc., go into quarantine.

Regardless of the validity period of a specific certificate of incapacity for work, only the employer - a specific company - is considered a tax agent when paying personal income tax. Personal income tax is withheld and transferred to the Federal Tax Service of the Russian Federation from the entire amount of benefits under this medical certificate.

When is tax withheld and transferred?

According to Federal Law No. 113 of May 2, 2015, now the transfer of personal income tax from sick pay is not tied to the day of actual payment of this income. The tax is collected on a specific calendar day.

Personal income tax from payments for closed sick leave is transferred to the local Federal Tax Service of the Russian Federation. This is done until the end of the month in which such benefits are paid (Article 226 of the Tax Code of the Russian Federation).

After submitting a closed certificate of incapacity for work to the accounting department of the employing company, the employee is paid a specific benefit. This money is credited to the employee’s card within 10 days from the date of presentation of such a medical certificate.

Ivanova O.P. opened sick leave on February 5, 2019, and closed it on the 9th of this month. Based on a closed certificate of incapacity for work, Ivanova was paid for treatment on the day 50% of her salary was issued - February 25, 2019. In this case, the personal income tax from such a payment was transferred to the Federal Tax Service of the Russian Federation on the 27th.

Rules for filling out lines in form 6-NDFL

Filling out a report: example

Below is a clear example of how sick leave payments and the corresponding tax payment are reflected in Form 6-NDFL.

After recovery, worker Sidorov A.G. was issued a certificate of incapacity for work for the period of July 13-26, 2017. Sidorov reported to work on July 27 and immediately gave this document to the accountant.

After making calculations for sick leave, on July 27, 2017, the employee was credited with 24,500 rubles. This money was transferred to the employee’s salary card on the day the monthly salary was issued - August 7, 2017.

All of the above transactions were indicated in the 6-NDFL report for 9 months. 2017 They did it this way:

Personal income tax on sick leave in 2019-2020: how it is taxed

Is sick leave required to be subject to personal income tax in 2019-2020? Is sick leave benefits required to be taxed? How are things going with the first three days of illness in 2019-2020? What if reigin is in the FSS pilot project? We will answer.

In general, the first 3 days of illness from the employee’s period of incapacity are paid at the expense of the employer, the remaining days - at the expense of the Social Insurance Fund.

The benefit must be assigned to the employee within 10 calendar days from the date of presentation of sick leave to the employer, and transferred on the nearest payday after the assignment of the benefit, established by the employer (part 1 of article 15, part 8 of article 13 of the Law of December 29, 2006 No. 255-FZ).

The basis for payment of benefits is paper or electronic certificates of incapacity for work.

What should an employer do with personal income tax from sick leave?

Temporary disability benefits (sick leave) are excluded from the list of tax-free state benefits (clause 1 of Article 217 of the Tax Code of the Russian Federation).

Therefore, the entire payment for sick leave is withheld by personal income tax when it is paid to the employee (clause 1, 4, article 226 of the Tax Code of the Russian Federation).

And personal income tax must be transferred to the budget no later than the last day of the month in which the employee was paid temporary disability benefits (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Withhold personal income tax from the entire amount of sick leave benefits. Withhold the tax no matter in connection with which insurance event (illness of the employee himself, caring for a sick child, etc.) the benefit is assigned. Personal income tax is also applied to benefits assigned in connection with an accident at work or an occupational disease.

And if the region is in a pilot project

In 2019-2020, in some regions of the Russian Federation there is a pilot Social Insurance Fund project, according to which the employer pays benefits only for the first three days of illness, and employees receive benefits for the period starting from the 4th day directly from the Social Insurance Fund. In this case, it is from the “three-day” allowance that the employer needs to withhold personal income tax.

Deadline for payment of personal income tax on wages for December 2018

From 01.01.2020, not nine regions, as previously planned, but ten will join the FSS pilot project for direct payments.

From January 1, the list of “pilot” regions will be replenished: the Komi Republic, the Sakha Republic (Yakutia), the Udmurt Republic, the Irkutsk, Kirov, Kemerovo, Orenburg, Saratov and Tver regions, as well as the Yamalo-Nenets Autonomous Okrug.

It was previously assumed that the Irkutsk region would join the “pilot” project from July 2020. So Irkutsk employers will have to fill out 4-FSS, taking into account the “pilot” features, starting with reporting for the first quarter of 2020.

Pilot project participants

The list of subjects of the Russian Federation - participants in the pilot project of the FSS of the Russian Federation can be found in paragraph 2 of the Decree of the Government of the Russian Federation of April 21, 2011 N 294.

Table: Who is participating in the pilot project 

Region Period of participation in the pilot project Republic of Bashkortostan from July 1, 2020 to December 31, 2020 Republic of Dagestan Krasnoyarsk Territory Stavropol Territory Volgograd Region Irkutsk Region - from January 1, 2020 Leningrad Region Tyumen Region Yaroslavl Region Komi Republic from January 1, 2020 to December 31 2020 Republic of Sakha (Yakutia) Udmurt Republic Kirov region Kemerovo region Orenburg region Saratov region Tver region Yamalo-Nenets Autonomous Okrug Transbaikal Territory from July 1, 2019 to December 31, 2020 Arkhangelsk region Voronezh region Ivanovo region Murmansk region Penza region Ryazan region Sakhalin region Tula Region Republic of Ingushetia from January 1, 2019 to December 31, 2020 Republic of Mari El Republic of Khakassia Chechen Republic Chuvash Republic Kamchatka Territory Vladimir Region Pskov Region Smolensk Region Nenets Autonomous Okrug Chukotka Autonomous Okrug Kabardino-Balkarian Republic from July 1, 2018 to December 31, 2020 Republic of Karelia Republic of North Ossetia - Alania Republic of Tyva Kostroma Region Kursk Region Republic of Adygea (Adygea) from July 1, 2017 to December 31, 2020 Republic of Altai Republic of Buryatia Republic of Kalmykia Altai Territory Primorsky Territory Amur Region Vologda Region Omsk Region Oryol Region Magadan Region Tomsk region Jewish Autonomous Region Republic of Mordovia from July 1, 2016 to December 31, 2020 Bryansk region Kaliningrad region Kaluga region1 Lipetsk region Ulyanovsk region Republic of Tatarstan from July 1, 2015 to December 31, 2020 Belgorod region Rostov region Samara region Republic of Crimea from January 1, 2015 years to December 31, 2020 Sevastopol Astrakhan region from July 1, 2012 to December 31, 2020 Kurgan region Novgorod region Novosibirsk region Tambov region Khabarovsk region Karachay-Cherkess Republic from January 1, 2012 to December 31, 2020 Nizhny Novgorod region

From that part of the benefit amount that is paid at the expense of the employer, the organization, as a tax agent, withholds and transfers it to the personal income tax budget in the usual manner.

With regard to personal income tax on the amount of hospital benefits at the expense of the Social Insurance Fund, the employer participating in the pilot project is not recognized as a tax agent, since he is not the source of payment of income. Since this part of the benefit is paid by the FSS department, it withholds personal income tax from the corresponding amount.

Is income tax taken from sick leave?

The legal topic is very complex, but in this article we will try to answer the question “Is income tax taken from sick leave in 2020?” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

Sick leave for care, quarantine, adoption - these circumstances affecting a citizen’s ability to work are processed through the tax base in a standard manner.

To summarize, we find that in order to determine whether personal income tax is charged on sick leave, it is necessary to understand whether the employee himself or one of his relatives is sick, and also to find out exactly how a child appeared in the employee’s family.

Basic provisions: you should rely on documents according to which a citizen of another state is on the territory of Russia;

Do they charge income tax on sick leave?

These include: Benefit due to lack of employment If a citizen who is registered at the employment center has issued a sick leave, then personal income tax is not charged on the payment due to him. Sick leave benefit in connection with pregnancy and childbirth (maternity) A woman in , receives benefits in full without deducting thirteen percent. The main legislative acts governing and regulating the aspects discussed in the article are presented in the table: Legislative act Explanation of the Tax Code of the Russian Federation, first paragraph of Article 217

Personal income tax on sick leave in 2020: payment deadlines

this means that personal income tax is collected from him in the standard manner. the reason for taking sick leave (treatment of one’s own illness, caring for a sick child) does not matter. in any case, tax will be withheld.

Payments for closed sick leave in 2020-2020 are subject to personal income tax. In this case, the tax base is considered to be a specific amount of such payment for treatment (letter of the Ministry of Finance of the Russian Federation No. 03-04-06-01/139 dated June 17, 2009).

is personal income tax withheld from sick leave or not?

Regardless of the validity period of a specific certificate of incapacity for work, only the employer - a specific company - is considered a tax agent when paying personal income tax. Personal income tax is withheld and transferred to the Federal Tax Service of the Russian Federation from the entire amount of benefits under this medical certificate.

Is tax charged when paying for treatment?

If, when transferring sick leave money to an employee’s salary card, an additional payment is made up to the average monthly earnings, then income tax is collected in the general manner (Articles 217, 226 of the Tax Code of the Russian Federation). In this situation, personal income tax is withheld at a rate of 13%.

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Is personal income tax withheld and paid on sick leave? Whether income tax is taken in years from sick leave or not. What period and date of personal income tax withholding are established for sick leave and vacation pay. Temporary disability benefit - personal income tax and additional payment up to average earnings. The answer to the question whether sick leave is subject to personal income tax is contained in paragraph.

This is directly stated in paragraph 6 of Article of the Tax Code. This provision is relatively new: the amendment applies to the year. These amounts are also taken into account when preparing the quarterly 6-NDFL report. However, there are also situations in which, when paying sick leave to an employee, his employer is not a tax agent for personal income tax.

Taxes on sick leave

Of course, the current legislation provides for certain specifics in what taxes are levied on hospital payments.

In general, it must be said that in the procedure for calculating taxes that are taken from sick leave per year, there have not been any fundamental changes in comparison with the past, at least not now.

This statement applies both to the procedure for calculating insurance contributions and to the procedure for assessing income tax on benefit amounts.

We described in the article what rules are applicable to personal income tax in 2020 for temporary disability benefits (sick leave). The information will be useful to both ordinary policyholders and participants in the Social Insurance Fund pilot project.

Personal income tax on sick leave benefits

Form 6-NDFL. As a general rule, sick leave is shown in form 6-NDFL in sections 1 and 2 during the period of payment to employees.

However, so-called carryover transactions, when funds are paid in the last month of the reporting quarter and the last day of this month falls on a weekend, are reflected separately. In 6-NDFL, during the benefit payment period, such operations fall only in section 1.

And in section 2 they will appear in the next quarterly reports (letter of the Federal Tax Service dated March 13, 2017 No. BS-4-11/4440@).

Articles on the topic

For example, information about hospital benefits paid in March 2020 will appear in section 1 of form 6-NDFL starting with reporting for the first quarter, and in section 2 only in reporting for the half-year. After all, the last day of March (31st) falls on a Sunday in 2020.

And because of this, the established deadline for paying personal income tax is postponed to April 1 - the next working day (Monday). Even if you actually pay personal income tax in March, you must follow the specified procedure for filling out the form.

June and December sick leave payments in 2020 are also “rollover”.

Temporary disability benefits, as well as maternity benefits, are not subject to insurance contributions for compulsory pension, medical and social insurance, incl. contributions for injuries (clause 1, clause 1, article 422 of the Tax Code of the Russian Federation, clause 1, clause 1, article 20.2 of the Law of July 24, 1998 N 125-FZ).

If a certificate of incapacity for work is issued to an employee due to his illness, injury or the need to care for a sick family member, then payment for it is subject to personal income tax. This tax must be calculated and withheld from the entire benefit amount.

That is, before transferring benefits to the employee, personal income tax is deducted from sick pay. And the employee is paid benefits minus personal income tax. That is, for example, if the benefit is 10,000 rubles, then you need to pay out 8,700 (10,000 - 1,300).

Since personal income tax is 13 percent of the sick leave amount.

Is sick leave subject to insurance premiums?

As for the taxation of sick leave 2020 for pregnancy and childbirth (B&R), there is no need to withhold personal income tax from its payment. Since this benefit is listed in the Tax Code of the Russian Federation as a payment not subject to personal income tax (clause 1 of Art.

217 of the Tax Code of the Russian Federation). Other taxes on sick leave under the BiR in 2020 are also not charged. Maternity benefits are paid in full; tax is not calculated or withheld. There is no need to withhold 13 percent.

Temporary disability benefits are reflected in 6-NDFL in section 1 along with other amounts subject to personal income tax, and in section 2 - separately from the accrued salary, on a separate line. This is done because the period for withholding and the period for transferring tax on benefits is different from the period for paying the withheld tax on salary. To make it clearer how to reflect the tax in the 6-NDFL report, let’s look at an example.

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In order to find out general points regarding the issuance of sick leave, as well as to understand in what situations taxpayers need to pay income tax on benefits received and in which not, we advise you to familiarize yourself with Article 217, located in the Tax Code of Russia, which deals with profits not subject to personal income tax withdrawal. In addition, there is such a document as order of the Ministry of Health number 1345, in force since December 21, 2012, regulating the rules for issuing, filling out and extending sick leave.

Allowance for temporary network in the 6-NDFL report

For all other taxpayers who work under an employment contract containing a clause on the issuance of cash payment for the sick period, this compensation is provided from one of the following sources:

Actually, because of this, the status of a mandatory statutory benefit is lost. Consequently, the employer in this case will have to be generous with the insurance premiums paid from the amount of the surcharge. Note! Sick leave for pregnancy and childbirth is not taxed. How to calculate maternity sick leave can be found here.

Maternity leave How to calculate maternity leave. Pensioners Indexation of pensions for working pensioners per year. Personnel records management How to write an explanatory note at work. Pensioners Indexation of pensions per year.

Pensioners Indexation of pensions for working pensioners after dismissal. Pensioners, Transport tax Transport tax for pensioners. Pensioners Survivor's pension per year. Hiring How to write a job application.

Hiring Sample autobiography when applying for a job.

Is income tax taken from sick leave?

Based on the certificate of incapacity for work submitted by the employee, the employer must pay him social insurance benefits. It, along with wages and other payments in favor of the employee, forms his income Art.

But if the benefit is income, then the question arises: is it necessary to withhold personal income tax from it? By the way, in the old fashioned way, many people call the current personal income tax an income tax. So is income tax taken from sick leave? Income tax from sick leave per year is withheld in accordance with the general procedure of paragraph.

That is, personal income tax must be calculated from the entire amount of the accrued benefit, withheld and transferred to the budget of Art. Thus, from the amount of temporary disability benefits due to an employee’s illness or in connection with caring for a sick member of his family, h.

And the amount received is paid to the employee in person from the cash register or transferred to the appropriate bank account.

In the process of calculating benefits for temporary disability, it is necessary to take into account that personal income tax from sick leave per year is taken in the usual manner.

Accruals to an employee for the period of his actual absence from the work site due to illness are regulated by labor legislation.

 

The employer's obligation to pay benefits for sick leave received from an employee is enshrined in Art.

Is Income Tax Deducted From Sick Leave?

The algorithm of actions is as follows: Online accounting Changes since the year. Subscribe to our newsletter. Personal income tax and sick leave in the year January 04, General approach The first three days of sick leave must be paid by the employer from his funds, the remaining days of incapacity for work, if their cause is illness, must be repaid from the resources allocated by the Social Insurance Fund.

Are maternity leave taxable?

In the process of calculating benefits for temporary disability, it is necessary to take into account that personal income tax from sick leave per year is taken in the usual manner.

Accruals to an employee for the period of his actual absence from the work site due to illness are regulated by labor legislation.

The employer's obligation to pay benefits for sick leave received from an employee is enshrined in Art.

For such situations, sick leave is provided when the employee rests at home, but he is paid for this period of time. Express-Novosti news agency will share information about what taxes are imposed on the compensation payment accrued for the period when the employee was sick.

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So, we have already figured out that sick leave payments constitute the employee’s income, therefore, the question of taxation arises.

We look in Article 217 to see whether taxes are paid on sick leave.

In the first paragraph we see that state benefits for temporary disability are not exempt from taxes, even if sick leave is issued for child care.

Taxes on sick leave

Let us remind you that organizations and individual entrepreneurs registered on the territory of these subjects pay only for the first three days of sick leave. The rest of the amount will be compensated by the state. Therefore, tax should be taken only from the amount that goes from the employee’s wage fund while he was sick.

An extract of a document confirming the fact of the employee’s incapacity for work is drawn up in accordance with the order of the Ministry of Health “On approval of the Procedure for the Social Insurance Fund of the Russian Federation to verify compliance with the procedure for issuing, extending and issuing certificates of incapacity for work” No. 1345 dated December 21, 2012.

Is income tax withheld from sick leave?

A sick leave or temporary disability certificate is a form issued by the attending physician to an employee for the entire duration of treatment for an injury or illness.

An employee of an organization who is ready to begin performing his duties brings sick leave to the employer (or directly to the organization’s accountant).

At the same time, he has the right to receive compulsory compensation at the expense of the employer for the entire period of his illness.

Taxation of sick leave benefits in 2017 and the new year included payment of taxes on personal income. Please note that contributions are not paid from the sheet. The tax rate remains the same and is equal to 13% of the income.

As already mentioned, payments for sick leave are made at the expense of the Social Insurance Fund (in whole or in part). That part of the sick leave that is paid from this fund is not subject to any mandatory insurance contributions.

Therefore, no other document can be the basis for withholding alimony. For example, a parent transfers money to another parent for the maintenance of their common child. They did not sign or draw up any documents.

Thus, payment is made on the basis of an oral agreement. One parent gets sick, and the other writes a letter to him at work demanding that he pay him a certain amount as alimony.

No deduction should be made based on this letter. It is illegal!

Are sick leave contributions to the Pension Fund?

Every accountant should know that the amount of temporary disability benefits depends on the length of service of the employee. An employee can receive from 60% to 100% of the benefit calculated on the basis of average daily earnings. Only sick leave issued in connection with pregnancy and childbirth is paid 100%, regardless of the employee’s length of service.

From the point of view of tax legislation, this is not a violation, since the correctness of calculation of the total amount of tax and the timing of its payment are of greater importance, and not the sources of income from which it is paid.

For May, the benefits and wages will be equal and amount to 28,571 rubles each. 42 kopecks In this case, the tax deduction can either be divided in equal proportions, or completely attributed to the benefit or wages.

How to calculate correctly

1. Average parent's earnings.
2. Insurance experience.
3. Duration of care for a sick child (how many days of sick leave is given to care for a child on an outpatient and inpatient basis?).
4. The grounds for applying tax deductions are the total number of children in the family, the presence of disabilities in the children or their caregiver, etc. (read about how sick leave for caring for a disabled child is issued and accrued here).