Sick leave tax. Is it necessary by law to be taxed with insurance premiums sick leave - situations and an example when deductions are possible Sick leave at the expense of the employer is taxed

The sick leave is intended not only to assure the employer that this or that employee did not skip work, but was absent due to a serious illness. The fact is that only this document gives the authorities the right to pay in the absence of an employee. This raises a completely logical question: "Is the sick leave subject to personal income tax?" Let's consider in more detail.

Is sick leave taxable?

To answer this question, it is necessary to refer to Article 217 of the Tax Code. In the period up to 2007, this type of benefit was indeed not subject to any tax payments, but 10 years ago this type of document was deleted from the list. Now the question of whether the sick leave is subject to personal income tax can only be answered positively.

To date, the tax is calculated from the entire amount of the sick leave. Thus, citizens must pay income tax even if they have a certificate in their hands confirming the temporary incapacity of the employee.

However, there is one exception to this law. If a sick leave was issued to a woman during pregnancy, then in this case she will not have to guess whether the sick leave is subject to personal income tax, since expecting a child is not a disease. Accordingly, the tax for such absence from work will not have to be paid.

Why sick leave is now taxed

By and large, any sick pay is intended to partially compensate for the salary at the time of the employee's absence. Since wages are a type of income, sick leave compensation is also equated to this type of money.

It is also worth noting that similar measures apply to employees who care for sick children. In this case, the answer to the question of whether the sick leave is subject to personal income tax will also be positive. This is also logical. After all, a sick child is also the reason for absence from work, and, accordingly, payments.

If we talk about the amount of tax, then, just like in previous years, it is 13% of the total amount of the payment. At the same time, the employer withholds this part immediately when paying sick leave. However, this does not affect the total contributions to the pension fund.

How is it calculated

From 2009 to 2015, whether the sick leave is subject to personal income tax was one of the most pressing topics. In fact, everything is simple. As in 2009, today the personal income tax rate remains the same (13%). At the same time, the tax on the income of an employee (that is, an individual) on a sick leave is calculated based on the total amount of payments that he received during his period of disability.

However, it is worth considering the fact that the first 5 days that the employee is on sick leave are paid by his superiors. The rest of the illness is compensated from the financial insurance fund. Therefore, tax payments are usually divided.

Interestingly, until this year, according to the law, the employer had to pay only the first 3 days of the absence of a sick employee.

How long does it take to receive temporary disability benefits?

As a rule, a certificate of illness is issued for up to 2 weeks. However, according to the law, the doctor has the right to issue a certificate for a period of up to 30 days. If an employee cannot go to work for a longer period (due to an operation or severe injury), then the documents must be submitted for a medical examination. This commission may decide to extend the treatment period up to 1 year.

If a sick leave is issued to care for a sick child, then his age is taken into account. If the baby is less than 7 years old, then the parent has the right to care for him for the entire duration of the illness. Provided that the child is between 7 and 15 years old, the employee has the right to be absent from work for up to 15 days.

Knowing whether the sick leave is subject to personal income tax and insurance premiums, you can count on legal compensation.

PIT is an abbreviation that stands for "personal income tax". His rate is 13%. The fee is levied on income that comes to the payer in various ways. There is also a list of income from which this fee is not charged.

A sick leave certificate, also called a sick leave certificate, is a document drawn up in a state-defined form. It is issued in a number of cases. The illness of the recipient is only one of them, as it is also given to pregnant women and healthy family members of the sick child who temporarily interrupt work to care for him.

It is this document that serves as confirmation that this employee was absent from his workplace with good reason. And, of course, its key importance is that it gives the right to disability benefits. The sheet is issued in any institution that has the right to operate a medical profile in accordance with the license.

Who pays

It has been established that a hospital employee is paid by default at the expense of the employer for the first three days of incapacity for work. All further period of incapacity for work paid from the funds of the Social Insurance Fund. This allowance is required to be assigned to the employee within ten calendar days after he brought the sick leave to the employer. Further, it must be paid at the same time as the payment of wages following the date on which this appointment was made.

A similar procedure applies to other types of sick leave. The exception is the child allowance. In this case, the obligation of the company to provide funds for the first three days is not provided. The FSS pays the entire term, starting from the first day.

The above procedure does not apply in a number of regions that have joined the FSS pilot project. In these subjects of the Federation, the procedure for deducting the fee is as follows:

for the first three days of incapacity for work, sick leave funds are provided by the company, which also withholds personal income tax in the standard way;
at the same time, from the allowance for other days of disability following the third, the FSS branch pays tax to the state directly, this structure only sends the allowance itself to the enterprise minus the tax, which the branch then sends to the budget

At the same time, for payments for the entire period following the first three days, the employer does not become a tax agent. His duty is only to transfer the entire amount received to the employee.

Do I need to pay VAT

It has been established that from sick leave to pay personal income tax in the general case necessary. This is due to the fact that in the Tax Code, the allowance assigned on the basis of a sick leave is not included in the list of those for which exemption from personal income tax is provided.

The cases for which the general rule applies are as follows:

the employee was injured or ill, did not work for a certain period and issued a sick leave;
the employee cared for a sick child, did not work for a certain period and issued a sick leave;
the employee was in quarantine and because of this did not go to work.

At the same time, there are two cases that deviate from the general rule, namely:

woman's pregnancy and childbirth;
adoption by adoptive parents.

In these cases, sick leave is issued, but this fee is not charged from him. If the employer makes additional payments in excess of the funds that he is obliged to transfer in the last two cases, then personal income tax is unconditionally charged from such optional payments at the established rate of 13%.

Features of paying income when paying with the Social Insurance Fund

The Social Insurance Fund pays sick leave expenses for the entire time the employee is disabled, with the exception of only the first three days, for which, as indicated above, the employer pays.

At the same time, the employer also makes the calculation from the amount that is paid from the FSS, and he also deducts it when directly paying benefits to the employee.

Calculation example

The calculation of personal income tax from sick leave is relatively simple, since it is only 13%. In other words, the recipient is subject to a tax defined as follows:

Example: if the allowance received under this document amounted to 50,000 rubles, then the amount of tax payable from it is:

H \u003d 50,000 * 13% \u003d 6500 rubles.

At the same time, it does not make sense to distinguish between the part of the amount that is due to the employee for the first three days, and for the remaining time spent on sick leave. In both cases, the rate is 13%.

In pilot regions, where the employer pays tax on its own amount, and the FSS pays tax on its own, in relation to which the employer is not a tax agent, both organizations calculate 13% of the payments made by each of them.

Term and date of retention

It is determined that the deduction of this collection of the organization made when the amount of the employee's benefit is paid. In other words, the employee immediately receives an amount 13% less than the original amount of benefits.

At the same time, it is stipulated that the company charges the specified part in the same way both from the allowance related to the first three days, which is paid by it directly, and from the funds attributable to the entire other period of disability, which are transferred from the FSS.

The procedure is valid in regions that have not joined the pilot project. On the contrary, in the last the employing company is not related to the taxation of the part received from the Social Insurance Fund.

In the future, the amount of tax may be at the disposal of the organization until the expiration of the month during which the allowance was paid to the employee. Not later than its last date, the tax must be transferred to the state. Previously, these funds had to be given to the state immediately.

At the same time, it does not matter how the amount was received by the employee - in cash or by bank transfer through a bank.

Thus, in most cases when an employee receives sick pay is subject to personal income tax. Its transfer is undertaken by the state or the employer. If we are talking about a region that has joined the pilot project - Social Insurance Fund.

This video contains all the information about the latest changes in the payment of personal income tax.

In the case when a sick leave is issued to a worker who was being treated for an illness, injury or was caring for a sick family member, personal income tax is withheld from the sick leave (Article 226, clause 1.4 of the Tax Code of the Russian Federation). As for contributions to the PFR and the FSS, sick leave is not subject to insurance premiums. There is legal evidence for this.

From the information provided in Art. 7 of Law No. FZ-212, it follows that deductions to a state institution engaged in life and health insurance of citizens are paid only from the income of an employee bound by an employment contract with an employer for the provision of services or work.
Also, according to part 1 of Art. 9, paragraph 1 of Law N FZ-212, payments for insurance are not deducted from state benefits and other types of compulsory insurance coverage.
Based on the information provided in Art. 8, paragraph 2 of Law N FZ-165 of 07/16/1999, payment for temporary disability refers to one of the types of compulsory insurance coverage.

In what cases is the tax not taken?

Is sick leave subject to income tax?

As indicated above, sick leave is not subject to FSS and PFR contributions in any case.

As for personal income tax, there are some types of income, according to the disability certificate, from which it is not deducted either.

Accounting for personal income tax

Having dealt with whether sick leave is taxed, let's move on to accounting for personal income tax. In order to carry out accounting, you must first calculate the amount of tax. If there are no additional nuances, this is done as follows.

The first thing to do is to add up the amount of income for the previous 2 years, and divide the result by 730. Income for the current year is not included in the calculations. There is also no tax deduction from this amount.
Thanks to the calculations, we get the average daily income.
Now you need to multiply this value by the number of days spent on sick leave.
The resulting amount is disability income. However, it will only be possible to receive the full amount if insurance experience equal to or more than 8 years. From 5 to 8 years, the employee will be paid 80 percent of the amount. In the case when the length of service is equal to or less than five years, the payment will be only 60 percent.

Attention! The length of service may not be equal to the length of service. It depends on how long the employer has been making payments in the PF of compulsory insurance. In other words, the firm's accounting department, for some time, made tax deductions improperly.

The scheme will be different for those employees who have not worked for the previous 2 years or have not been able to submit an income statement. In this case, the calculation will be made as follows.

You need to take the amount indicated in the government decree as the minimum wage (SMIC) and multiply it by the number of days during which the employee was absent.
The resulting total must be divided by the number of days of the month in which the employee was treated.
The resulting amount is considered the average daily income.
The following calculation steps are identical to those given above, starting from point 3.
The amount is paid in full.

Reference. Every year, the amount of the average daily income is limited by a government decree. So in 2015 this figure could not exceed 1631.88 rubles, and in 2016 1771.60 rubles.

After the employee has provided a sick leave, benefits must be assigned to him within 10 days. The employer is obliged to pay it along with the salary that will be issued next after the sick leave. This fact is enshrined in Art. 15 h. 1 and art. 8 hours 13 edition of the decree of 07.24.2009 N 213-FZ.

How to reflect income in the 2-personal income tax certificate?

In order to correctly issue a personal income tax certificate for a sick leave, in which it is necessary to reflect a tax deduction from disability income, one should refer to the recommendations of the Federal Tax Service of the Russian Federation.

They are described in letter number ED-4-3/74.

According to Art. 223 of the Tax Code of the Russian Federation, in the personal income tax certificate 2 for sick leave, all income received by the employee for the specified period is reflected.

The third section of the help is filled in as follows. In the "month" field, the serial number of the calendar period for which funds are accrued and actually received is put.

The amount of wages is indicated for the current month, and the income on the disability certificate for the previous one, when the employee took sick leave. Each of these amounts will be reported under different codes. The salary goes under the code 2000, and the amount on the sick leave is under 2300.

After reading the article, it becomes clear whether personal income tax is charged on sick leave, which is enshrined in law regarding payments, on sick leave. What amount can an employee expect and how to calculate it. How to correctly reflect the income on sick leave in certificate 2 - personal income tax or find it in this document.

Useful video

Finally, we suggest watching a short video that talks about the deadline for transferring personal income tax from sick leave:

Payments on a temporary disability sheet are income to the total wage, which is subject to income taxes, such as personal income tax. According to the law of the Russian Federation, there are certain features in the calculation of this taxation (including work under an outsourcing agreement).

In the event that an employee of the organization falls ill, the employer is obliged to pay benefits that are accrued for the sick leave period, in accordance with Article 183 of the Labor Code of the Russian Federation.
These benefits must be calculated within 10 days, starting from the day the employer was granted sick leave, and accrued during the period of payment of wages.

The cash benefit, which is paid during the period of illness, is subject to personal income tax in 2018 in the same way as in 2017.

Income tax from sick leave in 2018

Sickness benefit is a certain amount of compensation for the period of incapacity for work. These payments are subject to taxes, which are paid at the expense of the employee, depending on the circumstances of receipt.

Each employee must pay tax, which is taken from sick leave benefits. The Tax Code of the Russian Federation contains information on the withholding of personal income tax in the general manner, which is taken from sickness benefits (Article 217, Article 226 of this code).

This law applies to situations such as:

an injury or illness that renders an employee unable to work;
illness of a child or caring for a relative with a disability during the sick leave.

You can get a document confirming temporary disability in the clinic at the place of residence.

Calculation of income tax from sick leave

The calculation of income tax by an accountant is made when sickness payments are accrued.

The amount of the benefit is formed due to the length of service of the employee, for example:

if the period of employment is less than 5 years, then 60% of the average salary is paid;
if the period of work is more than 5 years, but has not reached 8, then the employee can count on 80%;
in the event that a citizen has worked for 8 years in one organization, then full payment is taken during the period of illness, which is subject to personal income tax.

It is important to remember that these accruals are provided only for those persons who work under an official employment contract.

Is sick leave payable with income tax?

Many organizations employ foreign nationals who are also eligible for sickness benefits. In this situation, if the employee was born in Belarus, Kazakhstan or Armenia, taxation and the amount of payments are calculated in the same manner.

In the event that a citizen comes from another country and has a temporary residence permit or residence permit, then the same procedure for calculating sick leave applies to him.

But, if the organization employs a foreign citizen who stays in the country on the basis of a visa or migration card, then compensation for pregnancy and childbirth is not charged to him.

Sickness benefits are provided only in the case of seniority, which will be more than 6 months. They are also subject to personal income tax at a rate of 13%, since a foreign citizen will have the status of a tax resident of the Russian Federation, which means staying within Russia for more than 183 days.

Are sick leave taxes paid by the employer?

The general type of payments from the disability sheet may include such types as:

income taxes;
contribution to the PFR and the FSS;
transfer of money for social needs.

The procedure for transferring tax amounts for sickness benefits is similar to the transfer of mandatory payments to the state treasury from the employee's salary.

For 2018, the general personal income tax rate is 13%. It is possible to provide the employer with a certificate of temporary disability within 6 months after the full rehabilitation after the illness has passed.

Who pays the sick leave, the employer or the Social Insurance Fund?

According to the Labor Code of the Russian Federation, namely Article 183, during the period of illness of a citizen, the employer must pay him compensation for the entire sick leave. The first three days of disability are charged at the expense of the employer, and the rest of the period is paid at the expense of the Social Insurance Fund. The basis for receiving compensation is a certificate of illness.

In the event that disability arose during an industrial injury, payments for which are made at the expense of the Social Insurance Fund, then in fact they are charged by the employer, and then they settle with the social fund.

Are insurance premiums accrued for sick leave in 2018?

The allowance during the period of illness is paid at the expense of the employer and the Social Insurance Fund. But for these payments, the employee may not charge insurance premiums, in accordance with Art. 9 in Federal Law No. 212.

This is due to such reasons as:

insurance accruals, from the very beginning, are a component of the allowance;
Contributions to the FSS cannot be made by the fund itself.

These regulations came into force in 2009. In this situation, the benefits paid are subject to income tax only.

Is sick leave due to pregnancy and childbirth subject to personal income tax?

There are additional reasons that affect the ability of a citizen to work, such as the period of pregnancy and childbirth. The main question is whether the tax coefficient is taken in this case?

During maternity leave, the allowance is not subject to a tax coefficient, the data on accruals for pregnancy and childbirth are on the list of non-taxable income.

In accordance with the Labor Code of the Russian Federation, as well as a special order of the Ministry of Health and Federal Law No. 255, in the event that an employee provides his (or in certain cases - a representative of the Social Insurance Fund) correctly completed sick leave in a timely manner, he must be paid the appropriate allowance.

This payment is oriented in favor of an employee of the enterprise, however, it is not a remuneration due to the fact that a citizen receives funds for failing to fulfill his labor duties (this is regulated by a special letter from the Ministry of Finance). Therefore, the question arises as to whether the benefit paid under the framework can be taxed.

In accordance with the regulations of the Russian Federation, the collection of taxes does take place, however, the procedure differs in the following situations:

employee or employee received (a) on temporary disability;
employee received maternity allowance.

Thus, before receiving a sick leave, a citizen needs to study the features of taxation of benefits in a particular situation.

What taxes are subject to sick leave issued in connection with illness?

Sick leave for temporary disability is issued in the following cases:

citizen fell ill;
citizen received(regardless of the circumstances);
a citizen is forced to care for his or an injured relative(Which is being treated at home.)

In the event that an employee receives a benefit sheet, these payments will be subject to personal income tax (despite the fact that, in fact, they do not relate to wages).

Personal income tax is deducted from the total benefit amount. Before transferring funds, representatives of the accounting department immediately deduct the appropriate amount from the allowance.

According to the laws of the Russian Federation, no more fees can be charged from temporary disability benefits. Otherwise, the actions of the employer will be punished in accordance with the provisions of the Criminal Code.

What taxes are subject to sick leave issued in connection with pregnancy and childbirth?

The benefit for pregnancy and childbirth is raised by the Tax Code to a separate category of payments. The thing is that personal income tax from such benefits cannot be withheld. This rule is spelled out in paragraph 1 of article 217 of the Tax Code of the Russian Federation. There are no other exceptions to this rule.

In addition, maternity benefits are also not subject to other types of taxes and fees, in accordance with the law.

Are hospital benefits subject to insurance premiums?

As of 2018, neither temporary disability benefits nor maternity benefits can be subject to any fees.

This rule also applies to compulsory pension insurance, and to compulsory health insurance, and to social insurance, and to contributions for injuries. This rule is clearly spelled out in the following regulations:

1 paragraph 422 of the Tax Code of the Russian Federation;
1 paragraph 20 of article of the Federal Law No. 125.

An employee in respect of whom an unlawful act related to the collection of such contributions has been committed may demand his money, as well as file it, referring to the above regulations.

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