Deadline for Payment of Personal Income Tax Upon Dismissal in 2021 But Full Payment Included and Sick Leave

Deadline for payment of personal income tax upon dismissal in 2021

Article current as of: January 2021

We will immediately determine the final deadlines for settlements with the budget.

Personal income tax upon dismissal, the period for transfer is regulated in the Tax Code, namely in paragraph 6 of Art.

226. Thus, the employer is obliged to remit the tax no later than the day following the day on which the payments were made.

Consequently, the tax from the final payment must be transferred to the Federal Tax Service no later than the day following the day of termination of the employment contract.

If the date of payment of personal income tax upon dismissal falls on a weekend or holiday, then it is permissible to transfer the budget fiscal payment on the first working day. However, tax authorities strongly recommend that settlements with the budget be made simultaneously, that is, on the day payments are made to employees.

Now let’s take a closer look at the taxation procedure for payments accrued upon termination of an employment contract.

What you have to pay

According to labor law, the employer is obliged to pay the resigning specialist the following money:

Conduct final payroll calculations for actual hours worked. Moreover, you will have to accrue not only the official salary, but also all incentive and compensation payments that are enshrined in the salary regulations.
Calculate compensation upon dismissal (personal income tax code 2021 - “2013”). The amount of compensation depends on the number of unused vacation days. For more information on how to calculate compensation, read the article “Compensation for unused vacation in 2021.”
Calculate the amount of severance pay if such an obligation is enshrined in the wage regulations or provided for by labor legislation. For example, severance pay in case of layoff.
Monitor the presence of arrears in settlements with accountable persons and travel allowances, carry out the transfer of valuables if the former employee was a financially responsible person. Control other debts.

Now let’s look at which payments should be used to calculate income tax, and which should not be withheld.

Taxation of “severance” money

The issue of taxation of the final payroll does not arise. The entire salary that is due to a specialist for the time actually worked should be subject to income tax. Please note that if an employee is entitled to tax deductions, then apply them in the general manner.

Calculated vacation compensation upon dismissal is subject to personal income tax in the same way as regular vacation and wages. A rate of 13% is applied to compensation money; if there is a right to a tax deduction, the taxable amount is reduced by the amount of the deduction in the general manner.

If a specialist is entitled to severance pay, then the taxation procedure depends on the type and amount of payment.

For example, benefits in case of staff reduction or liquidation of a company are not subject to income tax, but if an employee is paid a bonus as severance pay, it will have to be subject to income tax.

All rules for taxation of this type of payment are in a separate material “Is severance pay subject to personal income tax?”

Travel expenses should not be subject to income tax if the daily allowance does not exceed the limit established in Article 217 of the Tax Code of the Russian Federation. So, if the daily allowance is more than 700 rubles per day for trips around Russia, and 2,500 rubles for trips abroad, then calculate deductions from the excess amount in the general manner. In this case, payment of personal income tax upon dismissal (terms) does not differ from the generally established ones.

Let's sum it up

Salaries, some types of severance pay, as well as compensation upon dismissal are subject to personal income tax in the general manner. Tax deductions are applied in accordance with the Tax Code of the Russian Federation. There are no exceptions for dismissal payments.

The deadline for paying personal income tax upon dismissal is the day following the day of transfer of final settlement payments, that is, the day following the date of termination of the employment agreement. If this date falls on a weekend or holiday, then complete the calculation on the first working day (clauses 6-7 of Article 6.1 of the Tax Code of the Russian Federation).

Transfer of personal income tax upon dismissal of an employee

The employer is the tax agent for the income taxes of its employees. That is, he is obliged to calculate the amount to be paid, withhold it from the employee’s income and transfer it to the budget in a timely manner. We will tell you what are the features of paying personal income tax upon dismissal.

What should be paid to a resigning employee?

On the last day of working with the employee, the final payment must be made. On this day he must be paid:

salary, bonuses, allowances until the last day of work;
compensation for unused vacation;
severance pay by law or in accordance with the employment contract.

In addition, if an employee is dismissed due to layoffs, then he retains income for the duration of his employment in the second, and in exceptional cases, the third month after termination of the employment contract.

Which payments are taxable and which are not?

Salaries for the last month of work are taxed as usual. If the employee is a resident, then the deduction should be made at a rate of 13%, if not, at a rate of 30%.

A special taxation procedure has been established for severance pay and retained earnings during employment. Such compensation upon dismissal is subject to personal income tax if it exceeds the employee’s three-month average earnings.

For employees of organizations in the Far North and equivalent territories, this limit is six average monthly earnings. It does not matter on what basis the severance pay was paid: by law or under the terms of the employment contract.

In any case, the excess amount must be withheld and transferred to the personal income tax budget.

Leave compensation upon dismissal is subject to personal income tax in full, regardless of the basis for termination of the employment contract (clause 3 of article 217 of the Tax Code of the Russian Federation).

Payment of personal income tax upon dismissal: deadlines and procedure for filling out reports

The employer is required to submit two reports to the Federal Tax Service regarding income paid to individuals and withheld income tax:

2-NDFL certificates: submitted once a year no later than April 1 of the year following the reporting year;
Form 6-NDFL: submitted quarterly no later than the last day of the month following the reporting quarters, and at the end of the year - no later than April 1 of the following year.

The reports include only those payments to the resigning employee that are taxable.

Payment of personal income tax upon dismissal: terms of transfer if sick leave is paid

It happens that a resigning employee falls ill during the working period or even on the last day of work. The employer is obliged to accept and pay for the presented certificate of incapacity for work and to dismiss the employee upon his return from sick leave. In this case, the withheld tax on sick leave must be paid before the end of the month of payment of the sick leave certificate.

Based on current regulations, we will consider options for transferring income taxes in various situations related to dismissal.

Example 1

An employee of the company is granted leave from June 5 to June 15, 2018, followed by dismissal. The last working day is June 4. Payments for May have been made in full, and payments have been accrued:

vacation pay in the amount of 17,000 rubles;
salary for 2 days of June - 4100 rubles,
compensation payments in the amount of 20,000 rubles.

Personal income tax accrued and withheld:

from vacation pay - 2210 rubles. (17,000 x 13%);
from salary and taxable compensation – 3133 rubles. ((4100 + 20,000) x 13%).

Payments made by date:

vacation pay in the amount of 14,790 rubles. – June 1st;
salary and compensation RUB 20,967. – June 4th.

The accountant is obliged to transfer personal income tax withheld from wages and compensation in the amount of 3,133 rubles. no later than June 5, and for vacation pay in the amount of 2210 rubles. – no later than June 30.

Deadline for transferring personal income tax upon dismissal in 2021

Article current as of: January 2021

Employers can give salaries to their subordinates in cash or transfer them to a bank card. Does it depend on the method of receiving money when personal income tax should be transferred upon dismissal of an employee in 2021? The timing and features of dismissal payments and income tax on them are discussed in this article.

When is tax time

In any organization, certain dates are assigned each month when employees receive salaries. Usually, money is given to employees on the following dates - the 5th or 10th.

The Tax Code of the Russian Federation establishes the deadline for transferring income tax to the budget. Thus, personal income tax from wages, in accordance with current regulations, must be received by the treasury no later than the next day after the payment of remuneration for labor. This period is set quite clearly and does not depend on the method of payment of salaries. The following situations are possible:

The organization transfers the salaries of its employees to bank cards. This means that personal income tax must be paid no later than the next day. The same procedure is relevant in the case of issuing money in person after first withdrawing it from a bank account.
Salaries are paid from the cash register (daily earnings). The tax must be transferred to the treasury before the end of the next day.

These rules are enshrined in paragraph 6 of Article 226 of the Tax Code of the Russian Federation. They are valid from 2021.

An enterprise accountant may have a question: when to pay personal income tax when dismissing an employee in 2021? After all, the previous rules do not apply if an employee leaves the company on a day other than the day the remuneration is issued. What to do in this case?

EXAMPLE

All employees receive their salary on the 5th of every month. One of the employees left the company on May 29.

General rule

In 2021, the situation with personal income tax deductions is as follows. Based on Article 226 of the Tax Code of the Russian Federation, the employer is obliged to transfer personal income tax upon dismissal no later than the day following the payment of wages. At the same time, they do not take into account the methods used by the employer to transfer wages to employees. Even in the case of a non-cash transfer to a plastic card, the period is the same.

RULE

In 2021, transfer personal income tax from payments upon dismissal no later than the next day after payment to the employee (clause 6 of article 226 of the Tax Code of the Russian Federation).

When should a fired person be paid?

If an employee has expressed a desire to leave the organization and has written a corresponding statement addressed to the manager, then all due amounts must be paid to him on the day of dismissal. In particular, this applies to:

remuneration for the number of days worked;
bonus payments;
debts to the employee.

The salary issued on the day of dismissal must consist of all amounts due to the employee. That is, the organization must pay the employee in full and have no debts to him. This rule is enshrined in the Labor Code of the Russian Federation (Article 140).

This is important to know: Deadlines for submitting personal income tax 6 for 2021 for legal entities

Please be aware that failure to follow this procedure for making final paychecks when an employee leaves may subject the employer to liability. Among other things, delays in wages can even result in criminal punishment for the company’s management.

If the employee did not come to the employer on the day of dismissal to receive the payments due and his work book, then he will have to be paid a salary later. This must be done on the day the employee reports.

The Labor Code also establishes the possibility of making the payment of the last salary not on the day the employee arrives, but on the next day after that.

You can push back the deadlines if the accountant needs to recalculate the amounts due (for example, if an employee gets sick, the final payment amount changes, since it is calculated taking into account the number of sick days).

An additional day in this case will allow the calculations to be made in a new way, after which the money will be issued to the resigning employee.

Everything is now clear regarding payment of wages in the event of dismissal. But how is personal income tax paid upon dismissal in 2021 on a day that does not coincide with the salary?

When to transfer taxes from a fired person?

In the absence of force majeure circumstances, the employee receives his salary on the day of his dismissal. If he came for the work book later than the established deadline, then the salary is paid no later than the next day. But what should an accountant do with taxes? When does he need to deduct personal income tax when dismissing any of his employees in 2021?

To understand this situation, you need to carefully study the mentioned letter from the Russian Ministry of Finance. It provides key clarifications regarding timing.

Difficulties arise from the fact that employees most often quit without working for a month.

In this case, the employer must pay income on the day of dismissal, which is enshrined in paragraph 2 of Article 223 of the Tax Code of the Russian Federation.

But personal income tax on dismissal payments by agreement of the parties (and any other reasons) should be transferred maximum the next day after the day the last salary was issued. This is also the last day of work.

Transfer deadlines

In order not to violate the law and transfer personal income tax to the budget on time, you need to be guided by the deadlines shown in the table:

The procedure for issuing salaries	On what day should personal income tax be transferred?
To an employee’s bank plastic card (according to the salary project)	At the same time when the salary is transferred to the card or the next day
In hand cash, previously withdrawn from the organization’s bank account	At the same time when funds are withdrawn from the account or on the next day
In hand from the cash register or from the proceeds received during the day	At the time of payment or the next day

The letter from the Ministry of Finance explains that the established deadlines for transferring taxes to the treasury apply not only to the wages themselves, but also to all other money due to the employee.

It turns out that along with the salary tax, personal income tax must be deducted from benefits and compensation for unspent vacation. If such payments are made simultaneously, the tax from them must also be transferred to the budget together.

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Personal income tax upon dismissal: transfer deadline

Tax must be withheld from payments during the final settlement on the employee’s last day of work. The amounts due to the employee minus his deduction are paid.

It is necessary to transfer the withheld tax amount to the budget no later than the next day (clause 6 of Article 226 of the Tax Code of the Russian Federation). If the day of transfer falls on a non-working weekend or holiday, then the deadline for paying personal income tax upon dismissal is postponed to the next working day. This rule for postponing the deadline is established in clause 7 of Art. 6.1 Tax Code of the Russian Federation.

When to transfer personal income tax when dismissing an employee

We will immediately determine the final deadlines for settlements with the budget.

Personal income tax upon dismissal, the period for transfer is regulated in the Tax Code, namely in paragraph 6 of Art. 226. Thus, the employer is obliged to remit the tax no later than the day following the day on which the payments were made. Consequently, the tax from the final payment must be transferred to the Federal Tax Service no later than the day following the day of termination of the employment contract.

Now let’s take a closer look at the taxation procedure for payments accrued upon termination of an employment contract.

How is it displayed in declarations?

In the 6-NDFL certificate, wages upon dismissal and sick leave benefits must be displayed in different blocks of lines 100–140 of the second section in the document. But this is only relevant for cases where the dates of the last possible day for contributions to the budget, payments to an employee and personal income tax deductions coincide.

In the 2-NDFL certificate, sick leave payments should be reflected in the third section.

Attention: the third section indicates only those payments to the employee that were actually made. This means that if payment for sick leave was made on March 31, although the employee recovered from the state of incapacity for work on March 26, the 31st must be indicated.

Personal income tax from sick leave in 2021, terms of transfer if the employee quits

As always, we will try to answer the question “Personal income tax on sick leave in 2021, transfer deadlines if an employee quits.” You can also consult with lawyers for free online directly on the website without leaving your home.

At the same time, the Federal Tax Service of the Russian Federation noted that if a tax agent makes payments with different deadlines for paying personal income tax, then different payments must be made for the transfer of personal income tax. Thus, when transferring personal income tax from wages, vacation pay and sick leave, separate payments are drawn up, since the deadlines for paying tax on these payments are different.

Filling out personal income tax payments from vacation and sick leave

If the employee has unused rest days, then these days are paid. We recommend that you transfer personal income tax from vacation pay for unused vacation on the day the vacation pay is paid or no later than the day following the transfer of vacation pay.

Salary of a dismissed person

Naturally, since in most organizations sick leave is paid along with the payment of wages at the beginning of the month, it is not difficult for the accounting department and does not require excessive haste to pay the tax on time.

For 5 days of illness, the employee was credited 3,000 rubles. sick leave: 1200 - at the expense of the company, 1800 - at the expense of the Social Insurance Fund. The employee was given 2,610 rubles. (3000 – 3000 × 13%). In this situation, social insurance will reimburse the company 1,800 rubles, of which 234 rubles. – Personal income tax. The company will transfer 390 rubles to the budget. tax (3000 × 13%).

If a pilot project is launched in the region, personal income tax is different. From that part of the benefit that the employer issues at his own expense, he withholds personal income tax, which he then transfers to the budget. We are talking about personal income tax on payments for the first three days when the employee was sick.

Deadline according to the Tax Code of the Russian Federation

If the social insurance pilot project has not yet been launched in the region where the company operates in 2021, the territorial social insurance department will reimburse the employer for sick leave without deducting personal income tax. And then the employing company, as a tax agent, withholds tax from the total amount of the benefit:

If, when calculating for a year, there is maternity leave and childcare leave, then you can replace the data for the year with the previous one. It is necessary to draw up a statement regarding the use of the years preceding this leave in calculation and present it to the manager.

Submission deadline

The tax agent - the employer - is obliged to transfer the withheld tax to the budget no later than the last day of the month in which he paid the benefit in favor of his employee. This is directly stated in paragraph 6 of Article 226 of the Tax Code. This provision is relatively new: the amendment applies to 2021.

Design features

a certificate of incapacity for work is awarded to insured citizens;
is paid as such within the framework of the Labor Code when submitted to the accounting department;
accounting is supposed to be done after six months of work at the enterprise (for foreigners);
There is no mention in the regulatory framework of preferential taxation of income of this type.

If you cannot withhold personal income tax in full (this is possible, for example, due to any adjustments due to dismissal and lack of income), then report this to the Federal Tax Service. This must be done based on the results of the year in which the payment took place (it was the last working day). The notification period is no later than March 1.

That is, in 2021 you submit the relevant information to the tax office for 2021.

For example, after dismissal, you could provide your former employee with financial assistance in kind. Then there will be no clear income from which taxes can be withheld. This is exactly the case when you need to send a message.

Sample payment order for personal income tax payment upon dismissal

It is a mistake to wait for the general deadlines for salary payments - usually they fall from the 5th to the 10th of the month following the month worked. Do everything on the last working day of the person being fired. Otherwise, there will be a delay in payment of labor, which is fraught with great responsibility.

When calculating payments, the accountant must take into account a number of features of dismissal. For example, such as providing the remaining days of vacation and subsequent dismissal of the employee, or unexpected sick leave on the day of dismissal. The date of actual receipt of income upon dismissal before the end of the calendar month is considered the last day of work (clause 2 of Art.

223 of the Tax Code of the Russian Federation), and clause 6 of Art. 226 of the Tax Code of the Russian Federation dictates the requirement to transfer tax the next day after receipt. The only exceptions are amounts of vacation pay or sick leave benefits.

The company has the right to transfer tax on these payments on the last day of the month in which they were paid, although in practice personal income tax is often transferred immediately after payment of the amounts due.

Personal income tax from sick leave in certificate 2-NDFL

If the employer does not comply with the rules regarding the timing of payment of income to the resigning employee, then he will have to pay him compensation for each day of delay.

In case of large-scale violations of labor legislation, the company faces administrative liability in the form of a fine of up to 50 thousand rubles. (according to Part 6 of Article 5.

27 of the Code of Administrative Offenses of the Russian Federation), and for the manager - up to criminal liability.

What period and date of personal income tax withholding are established for sick leave and vacation pay?

At the same time, it is necessary to transfer personal income tax on the due salary and compensation provided for by the company’s local documents the next day after issuance (i.e., on the first day of vacation of the resigning employee), and the tax on vacation pay can be transferred until the end of the month of their receipt.

Example: Elena fell ill on March 28, and her dismissal occurred on March 30. In this case, it is necessary to calculate her length of service. She has been working for less than five years, and the reason for her disability is her own illness. Accordingly, according to Art.

7 of Law No. 255-FZ, she must receive exactly 60% of the average daily earnings.

If sick leave was issued after dismissal, but within 30 calendar days from the date of working the last working day, the percentage of the full benefit is fixed - 60% of the average daily earnings.

If a former employee received sick leave after dismissal from the organization, but within 30 days from the last working day, in accordance with clause 2 of Art. 7 of Law No. 255-FZ, the former employer is still obliged to pay sick leave, but at a fixed rate - 60% of the average daily salary of the former employee.

Size calculation

Example: employee Elena fell ill on March 17, 2020. It is necessary to collect all income certificates from her former places of work, if she worked in the organization for less than 2 years, and add them together.

Let’s assume that from March 17, 2016 to March 17, 2020, Elena earned a total of 1.1 million rubles. The resulting figure must be divided by 730 - you get the average daily earnings.

Is sick leave taxable?

According to Article 140 of the Labor Code of the Russian Federation, the head of the organization must pay the resigning employee in full on the last working day - payments must include wages for all days worked in the last billing month, bonuses, compensation, and so on, that is, everything that is due to the employee by law (we discussed in detail in this material whether sick leave is included in the calculation of compensation upon dismissal).

If this rule was violated - wages were delayed or not paid at all - the employer must pay the state a fine of up to 50,000 rubles (in accordance with Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Moreover, this unlawful act may even result in criminal liability.

If an employee submitted a letter of resignation or a dismissal order was issued before the end of the month, the date of receipt of payments is considered to be the last day of work in accordance with clause 2 of Art. 223 Tax Code of the Russian Federation. And, in accordance with paragraph 6 of Article 226 of the Tax Code, the employer is obliged to transfer personal income tax no later than the next day after the employee receives all payments due to him , therefore sick leave upon dismissal of an employee is subject to personal income tax.

Deadline for Payment of Personal Income Tax Upon Dismissal in 2021 But Full Payment Included and Sick Leave

The legal topic is very complex, but in this article, we will try to answer the question “Time limit for payment of personal income tax upon dismissal in 2020, but sick leave is also included in the full calculation.” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

When to transfer personal income tax when dismissing an employee

Personal income tax upon dismissal: when to pay

make final payroll calculations for actual hours worked. Moreover, you will have to accrue not only the official salary, but also all incentive and compensation payments that are enshrined in the regulations on remuneration.
calculate compensation upon dismissal (personal income tax code 2021 - “2013”).
The amount of compensation depends on the number of unused vacation days. For more information on how to calculate compensation, read the article “compensation for unused vacation in 2021.”
calculate the amount of severance pay if such an obligation is enshrined in the wage regulations or provided for by labor legislation. for example, severance pay in case of layoff.
control the presence of arrears in settlements with accountable persons and travel allowances, carry out the transfer of valuables if the former employee was a financially responsible person. control other debts.

official employment and receiving white wages always imply the transfer of taxes to the state treasury.

In this article we will look at the procedure for calculating and transferring personal income tax upon dismissal of an employee.

personal income tax upon dismissal: transfer deadline

But is it necessary to pay personal income tax for severance pay? Such a need arises only when the amount of the payment exceeds more than three times the average monthly salary. Otherwise, there is no need to calculate tax on the benefit.

Personal income tax for company employees

in order to calculate the full amount of tax that must be paid to the state treasury upon dismissal of an employee, you must first identify the full amount of payments.

you need to add up wages, compensation for unused vacation and severance pay (in some cases).

the resulting amount must be multiplied by a correction factor taking into account the taxation of personal income at 13%.

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 salary payment day 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).

personal income tax from sick leave

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

That is, personal income tax is withheld from all sick leave payments directly when it is paid to the employee (Clause 1, 4, Article 226 of the Tax Code of the Russian Federation).

And the 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).

Is personal income tax accrued on sick leave for a performer under the GPA?

Today, in some constituent entities 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, and (clauses 1, 6 of the Regulations, approved by the Resolution Government dated April 21, 2011 No. 294). It is from the “three-day” allowance that the employer needs to withhold personal income tax.

We must also remember that if an employee was employed both at the head office and in one of the divisions, and then quits completely, then he must pay tax separately from both jobs. Also, one employee must report to the Federal Tax Service twice.

Payment of personal income tax upon dismissal in 2021

The deadline for transferring personal income tax upon dismissal may be postponed if the deadline for transferring personal income tax upon dismissal in 2021 coincided with a weekend or holiday. For example, an employee’s last working day is April 28, Friday. A full settlement has been made with him, and the calculated amount of tax is withheld from payments.

But it will not be possible to pay it, because the next day is Saturday. And even on Monday it is impossible to transfer the required amount, because May 1, and this day is considered an official holiday for all workers.

Thus, the transfer must be dated Tuesday, May 2, the first working day after weekends and holidays.

When should taxes be paid?

in field 101 organization - tax agent enters code 02; employer - individual entrepreneur - 09;
in field 104 write: organization - tax agent - 182 1 01 02020 01 1000 110; employer - individual entrepreneur - 182 1 0100 110;
field 107 is filled in the format ms.xx (month).2020. Please note that there is no need to enter a number, and the month data must coincide with the period when the income was actually received.

Of course, amounts that are exempt from tax according to law must be excluded from the calculation base.

for example, the amount of severance pay and average monthly earnings for the period of employment in a total amount of no more than 3 average monthly earnings are not subject to personal income tax in 2021.

if on the day of dismissal the employee did not apply for payment (and the money is paid in cash), then you will be able to pay on the day the employee appears. or the next day. We talked about this in detail above. So in this case, you also need to close personal income tax payments with the budget on the day of payment or the next day.

when the deadline for paying personal income tax upon dismissal in 2021 is postponed

In order not to make a mistake in calculating the deadline and not to mistakenly delay payment, be sure - do not be lazy - once again look at the 2021 production calendar and double-check all holidays and weekends according to the calendar. Relying only on your memory is wrong.

An enterprise accountant may have a question: when to pay personal income tax when dismissing an employee in 2021? after all, the previous rules do not apply if an employee leaves the company on a day other than the day the remuneration is issued. what to do in this case?

transfer of personal income tax upon dismissal of an employee in 2021

What are the deadlines for paying personal income tax on sick leave upon dismissal and who is obliged to transfer it?

Is sick leave taxable?

Example: divide 1.1 million rubles by 730 - the average daily earnings are 1,506 rubles.

The Government of the Russian Federation approved the minimum and maximum values of payments for sick leave for a dismissed person: 367 rubles and 2,017.81 rubles, respectively.

It is necessary to compare the amount of average daily income with the established limits; if it exceeds the maximum or, conversely, does not exceed the minimum threshold, the established limit must be taken as the final value.

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

That is, personal income tax is withheld from all sick leave payments directly when it is paid to the employee (Clause 1, 4, Article 226 of the Tax Code of the Russian Federation).

Personal income tax on sick leave

If your employee is sick, then during the period of temporary disability you must pay him benefits on the basis of the sick leave certificate submitted by him (Article 183 of the Labor Code of the Russian Federation, clause 1, part 1, article 2, part 1, article 13 of the Law of December 29.

2006 No. 255-FZ). 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 (Part 1, Article 3, Clause 1, Part 2, Article 3, Part 1, Article 6 of the Law dated 29.12.

2006 No. 255-FZ).

Personal income tax on sick leave in 2021

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).