Deadlines for paying personal income tax on sick leave (KBK + calculation example)

Sickness benefits paid by an employer to its employees fall under income that is subject to personal income tax. The employer is obliged to transfer the tax to the budget. In the article, we will consider the deadlines for paying personal income tax on sick leave in 2021, as well as on what amounts the employer must pay tax.

There is a certain deadline for paying personal income tax from sick leave for 2021. This must be done no later than the last day of the month in which the sick leave benefit was paid to the employee. As a rule, personal income tax is paid by the organization in this case, but there are some exceptions.

Is sick leave subject to personal income tax?

The concept of income tax (personal income tax) is known to everyone who has worked for hire or paid for the work of their staff. For an employee, the salary amount specified in the employment contract and the amount received at the cash desk do not match. The difference is a tax that is withheld from employees' income by their employer and transferred to the budget.

And if an employee gets sick and receives a certificate of incapacity for work, then sick leave payments will not be earnings, but benefits. Both the employee and the employer may not know whether sick leave payments are taxable.

Chapter 23 of the Tax Code of the Russian Federation clearly defines from what types of income the employer withholds personal income tax. Here, sick pay is considered income, so the recipient must pay personal income tax on the amount of sick leave. If a person is officially employed by a company or individual entrepreneur, then he himself will not pay personal income tax on sick leave, as well as on wages. The employer is required to charge taxes and pay money to the treasury. He acts as a tax agent for the employee.

So, the employer withholds personal income tax from sick leave. However, the taxation procedure for this type of income does not differ from the rules for withholding taxes from wages. Sick leave payments are taxed at the same rate of 13%.

Let us clarify in what cases the employer will deduct 13% tax from sick leave and transfer it to the budget. According to Russian legislation, personal income tax from sick leave must be withheld:

• if a person gets sick and the doctor gives him a certificate of incapacity for work;
• if the reason for receiving sick leave is injury;
• if there is a need to care for an employee’s sick child or another seriously ill family member.

A certificate of incapacity for work is issued to a sick employee as an excuse for absence from work, as well as to calculate the amount of benefits.

Is maternity sick leave subject to personal income tax?

Should personal income tax always be withheld from sick leave? It is important that there is only one exception here: Art. 217 of the Tax Code of the Russian Federation exempts sick leave for pregnancy and childbirth (maternity leave) from deduction. Although formally a separate document is not provided for maternity leave and the benefit is issued with a standard certificate of incapacity for work, personal income tax is not assessed on this type of income.

Sick leave, which is commonly called “maternity leave,” is generally accrued for 140 calendar days (70 days before childbirth and 70 after childbirth). But in some cases, such a certificate of incapacity for work can be issued for a longer period (for example, at the birth of two or more children).

When adopting children under three months of age, a sick leave certificate is also issued for a duration equal to postpartum leave for the birth of their own children. Income tax is also not withheld from this benefit for adoptive parents.

Is personal income tax withheld from additional payments up to average earnings when paying for a certificate of incapacity for work?

When paying for sick leave, its amount is not always equal to the employee’s actual average earnings. They may differ significantly.

The level of payment for the time spent on sick leave is determined in Art. 7 of Law No. 255-FZ of December 29, 2006, depending on the employee’s insurance length (i.e., in fact, on how much the person has worked in official employment during his life):

• insurance experience of 8 or more years - 100 percent of average earnings;
• insurance experience from 5 to 8 years - 80 percent of average earnings;
• insurance period up to 5 years - 60 percent of average earnings.

If a person’s total insurance experience does not exceed 6 months, sick leave will be paid based on the average daily minimum wage.

It must be borne in mind that although sick leave is paid from the employee’s average earnings, the daily accrual of benefits should be limited to a maximum amount (Part 3.2 of Article 14 of the Law of December 29, 2006 No. 255-FZ). For those employees whose actual average daily earnings are above the limit, the amount of sick leave calculated taking into account the procedure established by law will be less than the amount calculated from the average earnings of such an employee.

The maximum daily benefit for sick leave in 2021 was as follows:

• up to 5 years of experience - 1140.82 rubles. (1388000 / 730 * 60%);
• experience from 5 to 8 years - 1521.10 rubles. (1388000 / 730 * 80%);
• 8 years of experience or more, as well as when calculating daily maternity benefits - 1901.37 rubles. (1388000 / 730 * 100%).

Some employers from their own funds make additional payments up to the average salary for sick leave of their staff. The procedure for additional payment can be established in the employee’s employment contract or provided for in the collective agreement of the organization. Since such additional payments are not an obligation, but a right of the employer, he independently establishes:

• to whom additional payments will be made (not necessarily to all employees);
• what is the procedure for calculating and the amount of additional payment.

The employer should withhold personal income tax from additional payments to employees in the usual manner.

Additional payments up to average earnings to sick leave benefits are considered the employee’s ordinary income, therefore they are subject to personal income tax in the standard manner

Deadline for payment of personal income tax on sick leave

The employer must accrue sick leave benefits no later than 10 days from the day the employee presented the certificate of incapacity for work. The employer pays the accrued benefit to the employee simultaneously with the next salary.

From the accrued sick leave (if it is not sick leave for pregnancy and childbirth), the employer must withhold and transfer personal income tax to the treasury. The deadline for paying each specific tax is established by law. The employer must transfer personal income tax from sick leave to the treasury no later than on the last working day of the month in which the employee was paid sick leave benefits (Article 226 of the Tax Code of the Russian Federation).

If the last day of the month is a holiday, the deadline for transferring personal income tax is postponed to the next working day in the next month.

The last day of December 2021 is Sunday. Therefore, personal income tax on sick leave paid in December 2021 can be paid to the treasury on 01/09/2019.

Video: deadlines for transferring personal income tax from sick leave

Personal income tax on benefits paid for caring for a disabled child

Quite often, when paying an employee a disability benefit, which is paid in connection with caring for a disabled child, a question arises. Do I need to pay personal income tax on this amount? Let's consider this issue in more detail.

Based on the Tax Code of the Russian Federation, the tax base for personal income tax is defined as the amount of income taxpayers receive in the form of money or in kind. Article 217 of the Tax Code contains a list of income that is exempt from personal income tax. Sickness benefits, including benefits for caring for a sick child, are not included in this list. Accordingly, this payment is subject to personal income tax and the party that withholds it must withhold and transfer it to the budget, which means it acts as a tax agent.

How to reflect the accrual and payment of personal income tax from sick leave in accounting

Let's look at accounting entries for personal income tax from sick leave using an example.

Employee of Alpha LLC S.S. Petrov was on sick leave from December 11 to December 15, 2021. On December 18, Petrov went to work and presented a sick leave sheet that was completely filled out by the medical institution. Alpha LLC officially registers its employees and pays insurance contributions to the Social Insurance Fund from the accrued wages.

The procedure for calculating and paying sick leave will be as follows:

1. S.S. Petrov has been working at Alpha LLC for three years. His salary did not change during this time and was equal to 27,000 rubles.
2. Petrov's average daily earnings were 27,000 * 24 / 730 = 887.68 rubles.
3. Petrov’s average earnings for five days of illness are 887.68 rubles. * 5 = 4438.40 rub.
4. Insurance experience S.S. Petrov’s salary is 7 years, so for sick leave he is supposed to include 80% of his average earnings.
5. Petrov’s average earnings for sick leave are 887.68 rubles. * 80% = 710.15 rub.
6. Alpha LLC will pay Petrov for the first three days of illness from company funds 710.15 rubles * 3 = 2130.45 rubles.
7. Petrov was sick for five days, so two more days will be paid for Petrov from the Social Insurance Fund: 710.15 rubles. * 2 = 1420.30 rub.
8. In total, Petrov received sick pay in accordance with the established procedure in the amount of 2130.45 rubles. + 1420.30 rub. = 3550.75 rub.
9. At Alpha LLC, certain categories of employees, by order of the director, are required to pay extra up to average earnings when accruing sick leave. S.S. Petrov is included in the category of personnel for which such additional payments are established. Therefore, Petrov was given an additional payment in the amount of 4,438.40 rubles. — 3550.75 rub. = 887.65 rub.

This is interesting: Increase in minimum wage from November 1, 2021

In total, Petrov was credited 4,438.40 rubles.

Personal income tax of 577 rubles was withheld from Petrov’s payment for sick days:

• from sick leave pay RUB 3,550.75. * 13% = 461.60 rubles;
• from additional payment to average earnings 887.65 rubles. * 13% = 115.40 rub.

The accrued personal income tax was transferred to the budget by the accountant of Alpha LLC within the time limits specified by law.

S.S. Petrov was paid 4,438.40 rubles from the cash register. — 577 rub. = 3861.40 rub. All transactions are reflected in accounting entries.

Table: accounting entries for payment and taxation of sick leave

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.

Temporary disability benefits are considered employee income

, this confirms 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.

FSS pilot project: features of calculation and payment of personal income tax on sick leave

Since 2012, the FSS pilot project “Direct Payments” has come into effect in certain regions of the Russian Federation. The project is aimed at making it easier for Russian citizens to fully and timely receive all types of benefits from the Social Insurance Fund, including all types of payment for certificates of incapacity for work.

As part of the project, all Russians officially employed can receive:

• temporary disability benefits due to illness;
• payment for sick leave in case of injury;
• payment for sick leave to care for a sick child;
• maternity benefits;
• sick leave for injuries at work.

The activities of the pilot project in 2012–2020 are regulated by Decree of the Government of the Russian Federation dated April 21, 2011 No. 294. The pilot project is being implemented in stages, regions are included in it in the manner approved by the Government.

In the regions included in the project, sick leave payments to hired employees are made not by the employer, but directly from the Social Insurance Fund. The FSS transfers the amount of payment for days of incapacity to the account of the insured employee or sends him by transfer by mail to his residence address.

All employee data must first be entered into the Social Insurance Fund database. In the regions where the project operates, the employer pays the employee only the first 3 days of sick leave provided by the employee. Then the employer (or the employee himself, in agreement with the employer) transfers the sick leave and a certificate about the amount of the employee’s earnings for 2 years to the territorial office of the Social Insurance Fund. 5 days are allotted for this operation.

In regions where the Social Insurance Fund project operates, the employer, when filling out a certificate of incapacity for work, must leave the following lines blank:

• “Amount of benefit at the expense of the Social Insurance Fund of the Russian Federation”;
• “Total accrued.”

In the line “Amount of benefits at the expense of the employer” on the sick leave, the employer indicates the amount (including personal income tax) that he accrued to the employee for the first 3 days of the sick leave provided (letter of the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14–03–18/15 –12956).

The amount of benefits for the period of incapacity for work minus the amount of payment for the first 3 days is transferred by the FSS (after withholding personal income tax) to the employee’s personal account. With such a system of payment for disability, sick leave for the entire period, starting from the fourth day, is subject to personal income tax by the FSS department. The employer does not withhold personal income tax from the amount of sick leave paid to the employee directly from the Social Insurance Fund.

In such regions, employers must withhold personal income tax on sick leave only from their part of the benefit. Indeed, under the terms of the pilot project, the employer is no longer considered a source of payment of income in relation to sick leave beyond the first three days of incapacity for work (clauses 1–3 of Article 226 of the Tax Code of the Russian Federation).

Video: explanations about the FSS pilot project

Why is it taxed?

At its core, sick leave payments are intended to some extent replace the wages not received during illness. And since a salary is income, the state also considered the money received on sick leave as income. By the way, the same reasons apply to sick leave for caring for a sick child: such sick leave is also subject to the mandatory deduction of personal income tax.

How to reflect personal income tax from temporary disability benefits in reports 2-NDFL and 6-NDFL

Each tax agent is obliged to correctly prepare personal income tax reports and send them to the Federal Tax Service in a timely manner. When considering personal income tax from payment for a period of temporary disability, we are interested in forms 2-NDFL and 6-NDFL.

Sick leave in 2-NDFL

Form 2-NDFL is drawn up for each employee. The employer must provide it to the employee upon his request. 2-NDFL may be needed by an employee who quits in the middle of the year to be provided with a new job. 2-NDFL is also needed when preparing a package of documents for the Federal Tax Service, if the employee has a need, for example, to receive a tax deduction for treatment fees.

The current form of certificate 2-NDFL (approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7–11/ [email protected] ) can be downloaded for filling out here. When drawing up form 2-NDFL for employees who received income on certificates of incapacity for work, it is important not to make a mistake in filling out the “Income Code” column:

• for wages - code 2000;
• for sick leave, indicate code 2300;
• if the employer provides additional payment for sick leave at his own expense, then for this amount we will fill out a separate line with code 4800;
• Sick leave for pregnancy and childbirth is not reflected in 2-NDFL.

Although sick leave benefits are paid along with wages, these are two different types of income and for personal income tax they have different receipt dates:

• for wages - the last day of the accrual month;
• for a certificate of incapacity for work - the date of actual payment to the employee.

In October 2021, I.I. Ivanov was sick for a week and provided sick leave. He received benefits during his illness. And Ivanov was also paid a salary for the days worked in October. On the payday set by the employer, November 3, Ivanov received the total amount for October.

In 2-NDFL for Ivanov in October, only the line with code 2000 will be filled in, i.e. salary. Ivanov’s sick leave line (code 2300) will be reflected in the month the benefit was received, i.e. in November. In the regions included in the pilot project, employees receive 2-NDFL for sick leave in the regional offices of the Social Insurance Fund.

In form 2-NDFL, the amount of payments for sick leave is reflected using code 2300

Sick leave in 6-NDFL

Since 2021, tax agents have been filling out quarterly, and since 2017, annual form 6-NDFL (Order of the Federal Tax Service of Russia No. ММВ-7–11 / [email protected] dated 10/14/2015).

Form 6-NDFL (can be downloaded here) is submitted to the Federal Tax Service no later than the end of the month following the end of the reporting quarter, and the annual form - next year before April 1 (clause 2 of Article 230 of the Tax Code of the Russian Federation).

The first section of 6-NDFL reflects:

• on line 010 - the corresponding tax rate using which personal income tax amounts are calculated;
• on line 020 - the amount of accrued income generalized for all individuals on an accrual basis from the beginning of the year;
• on line 040 - the amount of personal income tax calculated cumulatively for all individuals from the beginning of the year;
• on line 070 - the total amount of personal income tax withheld on an accrual basis from the beginning of the year.

Here it is impossible to see data not only on an individual sick leave, but also on all sick leave from the beginning of the year. These amounts are included in the totals for specific lines of the first section.

In the second section of 6-NDFL the following dates and amounts are entered:

• on line 100 - the date of actual receipt of income reflected on line 130 is indicated (pay attention to the explanations of the Federal Tax Service of Russia (letters of the Federal Tax Service of Russia dated March 18, 2016 No. BS-4–11 / [ email protected] , dated November 24, 2015 No. BS-4 –11/ [email protected] ) that line 100 is filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation, which determine the date of receipt of income);
• on line 110 - the date of withholding personal income tax from the amount of income actually received reflected on line 130 (line 110 is filled out taking into account the provisions of clause 4 of article 226 and clause 7 of article 226.1 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated March 28, 2016 No. BS- 4–11/ [email protected] ));
• on line 120 - the date no later than which the personal income tax amount must be transferred (the specified date is determined in accordance with the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4– 11/5106, dated January 20, 2016 No. BS-4–11/ [email protected] ));
• on line 130 - the generalized amount of income actually received (without subtracting the withheld tax) on the date indicated in line 100;
• on line 140 - the generalized amount of personal income tax withheld as of the date indicated in line 110.

There should only be data from a specific reporting quarter, and not from the beginning of the year, as in the first section.

Letter of the Federal Tax Service of Russia dated December 28, 2015 No. BS-4–11/ [email protected]

This is interesting: Calculation of maternity benefits

If income of different types is paid on the same day, and personal income tax for these types needs to be transferred at different times, separate groups of lines 100–140 are automatically filled out in the second section.

For sick leave, it is important to correctly enter the dates in lines 100–120:

• date of actual receipt of income - the day of payment of the amount accrued during illness on sick leave;
• date of personal income tax withholding - day of payment for sick leave;
• The maximum permissible date for transferring personal income tax from sick leave is the last day of the month of actual payment for sick leave.

Example of section 2 of form 6-NDFL when paying for certificates of incapacity for work

The example below reports from an employer whose payday is the last day of each month:

1. I.I. In October, Ivanov was absent from work for 15 working days due to illness and on October 27, 2017 he submitted a sick leave certificate, which was paid for by the employer.
2. Accrued by I.I. Ivanov receives an allowance (before personal income tax withholding) in the amount of 23,000 rubles. and paid on October 29, 2017 along with the October salary.
3. Let's assume that other employees did not get sick from October 1 until the end of 2017.

In form 6-NDFL for the year, this data will look like this:

• line 100 - 10/29/2017;
• line 110 - 10/29/2017;
• line 120 - 02.11.2017;
• line 130 - 23,000 rubles;
• line 140 - 2990 rub. (RUB 23,000 * 13%).

Video: how to reflect sick leave for December in January in 6-NDFL

During a period of illness or caring for a sick family member, an employee is required to pay personal income tax in the same way as during work. Only maternity benefits issued with certificates of incapacity for work are not subject to taxation. The peculiarities of payment and taxation on certificates of incapacity for work in the regions included in the FSS pilot project “Direct Payments” need to be known to the accountants of the corresponding territories. Amounts of personal income tax withheld from sick leave are reflected in the reporting - in forms 2-NDFL and 6-NDFL.

Certificate of incapacity for work and insurance payments

Since 2021, issues related to pension and health insurance are 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 .:

“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.

Personal income tax from sick leave

Personal income tax from sick leave

Is personal income tax withheld from sick leave?

Employers withhold personal income tax from sick leave (Article 217 of the Tax Code of the Russian Federation).

There is an exception to this rule if the personal income tax is paid by the Social Insurance Fund.

Not every sick leave needs to be withheld with income tax.

Sickness benefits are not wages, but income, and personal income tax must be withheld from it.

This applies to sick leave issued in the following cases:

— Illness or injury of the employee;

— Sanatorium-resort treatment (if it is a continuation of inpatient treatment);

— Caring for children or close relatives with disabilities.

Personal income tax is not withheld from sick leave benefits:

— When adopting a child under 3 months of age.

— Personal income tax is not deducted from sick leaves under the GPA, since neither the organization nor the Social Insurance Fund pays for sick leave under such contracts.

Transfer of personal income tax from sick leave

If an organization 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 to the budget the personal income tax withheld from these payments. If this date falls on a weekend or holiday, the deadline is moved to the next working day.

Companies must transfer personal income tax no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation).

When paying vacation pay and benefits, the tax payment date is different: organizations in this case 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 March 2021, then personal income tax must be transferred to the budget no later than 04/01/2019.

Is sick leave paid for by the employer subject to personal income tax?

Payment for sick leave is partially or fully reimbursed from the Social Insurance Fund, and the responsibility for calculating personal income tax from it lies with employers.

If the region participates in a pilot project, then the employer transfers personal income tax only from the benefits paid by him from the company’s funds.

If the region is outside the pilot project, then the organization is transferred to the personal income tax from the entire amount of payment for the certificate of incapacity for work, regardless of whether the Social Insurance Fund returns the money to it or not.

Is personal income tax calculated from sick leave at the expense of the Social Insurance Fund?

If sick leave benefits are issued to an employee in part or in full from the Social Insurance Fund, then such income is subject to personal income tax.

Who is obliged to transfer personal income tax to the state budget - social insurance or an organization - depends on the organization’s participation in the pilot project.

If the region is joined to the pilot project, then social insurance itself transfers the tax on all amounts paid by the department;

If the region is not a participant in the pilot project, then the personal income tax on the entire benefit amount is withheld and then paid to the budget by the employer.

When the Social Insurance Fund returns part of the money or the entire amount to the organization, personal income tax will also be included in it.

Example.

The accounting department accrued 1000 rubles for sick leave, of which 130 rubles. went to the budget, and 870 to the employee. The FSS will return 1000 rubles.

The Social Insurance Fund reimburses sick leave in the following cases:

• Illness and non-work injury, starting from the fourth day of illness;
• Work injury – completely;
• Quarantine - completely;
• Full care for a child or disabled relative;
• Sanatorium-resort treatment after hospitalization – completely;
• Prosthetics in a special institution.

How to calculate personal income tax from sick leave

The procedure for calculating personal income tax depends on the organization’s participation in the pilot project.

If it is not, then tax is calculated in the same way as on any other income (you will find a table of regions participating in the project at the end of the article).

For example.

The sick leave was issued due to illness, three days of which were paid for by the company.

Deadline for payment of personal income tax on sick leave

According to Art. 226 of the Tax Code of the Russian Federation, the deadline for paying personal income tax on sick leave is the last day of the month when the benefit was paid.

For example, if a company paid for sick leave on April 5, then it must transfer personal income tax to the budget no later than April 30 of the same year.

KBK personal income tax from sick leave

The payer status in the payment order is 02;

Payment order – 5;

Current payment code – TP;

Tax period in format XX.XX.XXXX (MS. 04.2019)

If a company sends the tax amount to the budget for several sick leaves at once, then they can be combined. There is no need to issue a payment order each time.

If there is an error in the KBK when paying personal income tax on sick leave, the payment may be credited to the wrong place. This will lead to debt to the budget and fines.

KBK for payment of personal income tax, including on a certificate of incapacity for work for tax agents -

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.

Is sick leave payment subject to personal income tax?

Any staff member may be temporarily unable to work due to illness or caring for an unhealthy family member. During this period, drawn up with a special document - a certificate of incapacity for work - the employee does not perform his immediate duties, but still receives money in the amounts specified by law.

• Do I need to withhold personal income tax from these funds?
• How is this reflected in the company's accounting documents?
• What exactly are the funds used to make up this tax payment?

Find out from the article.

What the Ministry of Health and the Tax Code of the Russian Federation say

Legislative regulation of issues of compensation for sick leave occurs in two directions.

1. Questions regarding the issuance of a document on temporary disability and its submission to the personnel department of the enterprise in order to receive legal payments are carried out in accordance with the order of the Ministry of Health of the Russian Federation No. 1345 of December 21, 2012.
2. Issues related to taxation when paying compensation for employee disability are resolved in accordance with the provisions of Art. 217 of the Tax Code of the Russian Federation.

The text of the Tax Code clearly states the taxation norm for temporarily disabled employees receiving compensation payments: the taxes provided for by law must be withheld from all amounts received as such (clause 1 of Article 217 of the Tax Code of the Russian Federation). The reason for this decision is that compensation for temporary inability to work, unlike other government payments, is equal to wages.

This is interesting: Open relationships in marriage

EXCEPTION! Only one type of sick leave will not be subject to taxation - issued in connection with pregnancy and childbirth or with the adoption of a baby.

The legislative framework

Whose amounts are taxable?

As a general rule, funds to pay for sick leave to the employee who presented it are taken from two sources:

• the first three days of incapacity for work are paid at the expense of the employer;
• the rest of the sick leave period is financially compensated by the compulsory health insurance fund.

In accordance with the procedure prescribed by law, the accounting department calculates to the employee the amount due for payment, consisting of the employer’s money and the Federal Compulsory Compulsory Medical Insurance Fund. Before writing out the amount to be accrued, the tax agent, that is, the employer, deducts the required 13% income tax from this amount.

After this, the employer submits an application to the Health Insurance Fund for reimbursement of sick leave payments, for which a special form 4-FSS is provided.

Direct sick leave payments in certain regions

Since 2012, a pilot project has been operating in some regions of the Russian Federation, according to which it is possible to avoid the “redirection” of funds by paying the “social insurance” part of the money to the employee directly, and not through the employer. It operates on the basis of Decree of the Government of the Russian Federation dated April 21, 2011 No. 294. The purpose of this project:

• more efficient distribution of money from the budget;
• protecting the interests of employees from possible abuses by the employer;
• fraud avoidance;
• maximum exclusion of erroneous calculations.

The list of regions participating in the pilot project is given on the official website of the Social Insurance Fund.

Taxation of “direct” disability payments occurs with some nuances:

• the first three days of sick leave are paid by the employer, accordingly, withholding personal income tax from compensation only for these days of incapacity;
• The rest of the time of illness or care for a family member is compensated by the FSS, acting as a tax agent in relation to the employee receiving payments, that is, transferring the 13% required by law to the tax authorities before the funds are paid.

Tax amount

As in all previous years, the personal income tax rate is 13% of the entire amount paid.
This part of the finances is withheld directly when paying “sick leave” to the employee. Although the sick leave payment is reduced by the amount of personal income tax, insurance premiums are not paid from this amount (see clause 1 of the first part of the ninth article of Law No. 212-FZ of July 24, 2009).

How to calculate the amount of personal income tax from sick leave

So, for funds paid towards any sick leave, except for pregnancy, it is necessary to withhold personal income tax in the usual manner, just as it happens when calculating wages. The income tax rate in 2021 has not changed and remains the usual 13% for entrepreneurs and employees. The calculation principle also remains the same.

NOTE! In addition to income tax, social insurance contributions are withheld from the income of citizens working under an employment contract: to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The deduction of social contributions does not apply to “hospital” payments.

An example of calculating personal income tax from temporary disability compensation

The remaining funds (for 11 days of incapacity) will be transferred to her by the FSS, who will also act as a tax agent for income tax on them.

At the same time, the employer is not responsible for transferring tax funds to the address, that is, to the INFS; his powers and responsibilities are limited only to the amount of 571 rubles. for the first three non-working days.

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? The 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

).

pilot project” has been implemented in some regions

» FSS, 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. Revenue code

sick leave in certificate 2-NDFL –
2300
.

Deadlines for transferring personal income tax on sick leave

Until recently (until the beginning of 2021), income tax had to be paid within the specified time limits:

• until the day when the funds are transferred to the account of the person who provided the sick leave;
• in some situations (for example, when money is paid from proceeds) - no later than the day following receipt of income.

On May 2, 2015, Federal Law No. 113 was adopted, changing this procedure. Now the transfer of personal income tax is not tied to the day of actual payments; calendar dates are important. Fiscal authorities must receive the personal income tax payment by the end of the month in which the compensation was paid (Article 226 of the Tax Code of the Russian Federation).

Features of the reflection of information in the personal income tax certificate-2

Currently (in 2021) there is a form of certificate of income for individuals, which was approved by the order of the Federal Tax Service No. ММВ-7-11/485 dated October 30, 2015. Despite the fact that most often “sickness” compensation is paid simultaneously with wages, The documentation will indicate different numbers:

• for salary (column code 2000) – the last day of the month of its accrual;
• for compensation (column code 2300) – the day it is accrued.

For example, in October 2021, an employee was sick for 5 days, from October 25 to October 29. Part of his salary for October, along with sickness benefits, was paid to him on November 10. The personal income tax certificate will show 2 different dates, because salary income is legally considered to be received in November, and sick leave income is considered to be received in October, although the money will be received on the same day.

How to transfer personal income tax to the budget

To pay personal income tax for sick leave benefits, the employer will need to fill out a payment order, indicating the correct BCC.

Important! KBC for paying personal income tax on sick leave for 2021 – 18210102010011000110.

When filling out a payment receipt, pay attention to filling out field 107. Fill it out according to the date on which the income is considered received. It is recommended to pay personal income tax on wages and sick leave in different payments, since these payments have different income recognition dates: for wages - the last day of the month, and for sick leave - the day of payment.

Let's look at an example: sick leave benefits and wages were paid on the same day, March 5, 2021. However, the days of recognition of income for these payments are different; for personal income tax, the recognition date falls in March, and for wages, in February. In this case, two payment orders will need to be drawn up, one for personal income tax from salary, where MS.02.2021 will be indicated in field 107, and the second for personal income tax from sick leave, where in field 107 it will be indicated MS.03.2021.

If the dates of income recognition coincide, you can pay personal income tax in one payment order. For example, if both sick leave and salary for February 2021 were transferred on the 28th, then the tax is paid in one payment, and in field 107 they put MS.02.2021.

ndfl_s_bolnichnogo.jpg

Related publications

The Tax Code of the Russian Federation determines when income tax must be withheld by a tax agent, incl. What payments in favor of hired personnel should the employer calculate and transfer to the personal income tax budget:

• sick leave (pilot project or when benefits are paid by the employer with subsequent compensation from the Social Insurance Fund);
• vacation pay;
• vacation compensation;
• basic and additional salary;
• severance pay (minus the non-taxable limit);
• financial assistance and other benefits.

Payment for sick leave for the first 3 days of sick leave is made from the employer’s funds; for the remaining period of illness, the employee receives money from the Social Insurance Fund. In the regions that are participating in the pilot project, benefits are transferred to sick employees from the Social Insurance Fund directly, bypassing the employer’s accounts. Sick leave, if not maternity benefits, is subject to income tax at a standard rate of 13%. The tax is withheld on the day the income is issued to the employee, and the transfer to the budget is made no later than the last working day in the month when the benefit was paid.