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

Is the income tax taken from sick leave

Employed workers officially in case of illness (their own or a family member in need of care) can count on compensation payment... The same right appears with women on maternity leave.

The money for this comes from the FSS (except for the first 3 days of illness, paid by the company). They are formed by monthly installments that pay businesses for their employees. But whether benefits are taxed and whether such insurance payments are considered human income, and when to pay personal income tax from sick leave, find out in this current review.

Is the sick leave subject to personal income tax and insurance premiums in 2017

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

Disability certificate and insurance payments

Since 2017, issues related to pension and health insurance have been regulated by 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. This is what Art. 422 clause 1.1.:

"Are not subject to insurance premiums for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code:

1. state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-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 for industrial injury insurance. 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 credited in any way, regardless of who pays the compensation, the employer or the Social Insurance Fund.

Exceptions

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

These may include 100% payment of a certificate of incapacity for work to all employees, regardless of work experience... For example, if an employee has a short record of service, which, according to the law, allows him to receive benefits only in the amount of 60% , the organization transfers compensation in full, paying the difference from its own funds. Since this supplement is not a government benefit, it is subject to premiums ( Clause 1.1 of Article 420 of the Tax Code of the Russian Federation).

Also, benefits that cannot be credited by the FSS also fall under insurance premiums. This happens when:

• compensation was paid in violation of the law;
• there are mistakes that were made when filling out the documents;
• no supporting documents ( h. 4, art. 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.

Disability certificate and personal income tax

And what about personal income tax - is income tax taken from sick leave or not in such situations? Bulletin issued in two cases:

• due to illness, including illness of the employee's relatives in need of care;
• by decree.

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

Today, in some regions, " pilot project"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. business paying 3 days;
2. FSS, which transfers the allowance for the remaining days.

Each of them pays income tax independently on their payments.

Attention! Especially this point needs to be taken into account by persons who have tax deductions, for example, property deductions. V certificate 2-NDFL the employer will not reflect information on FSS payments. Therefore, in order to return the tax paid by a government agency, you must contact the department of the Fund for a certificate. An employee who uses his employer deduction when personal income tax is not withheld from wages will also be deducted from sick leave tax paid by the FSS.

Are sick leave payments subject to personal income tax at the expense of the FSS for pregnancy and childbirth?

Taxation for maternity leave is governed by the same article as for a regular bulletin. The text of the law says the following:

"Are not subject taxation (exempt from taxation) the following types of income of individuals:

1. state benefits, with the exception of benefits for temporary disability (including benefits for caring for a sick child), as well as other payments and compensations paid in accordance with applicable law. At the same time, unemployment, pregnancy and childbirth benefits are considered non-taxable benefits. "

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

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

Deadlines for paying personal income tax from sick leave in 2017

The procedure for the payment of the benefit itself is established Law No. 255-FZ... Compensation is calculated within 10 working days after the employee submits the newsletter ( Article 15). Funds are transferred on the next payday ( h. 8, art. thirteen). Benefit tax is withheld at the time the money is transferred to the employee ( clause 4 of Art. 226 of the Tax Code of the Russian Federation).

Attention! The function of paying the tax is assumed by the employer, since he is a tax agent. The employee himself does not need to list anything.

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

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

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

Tax rate - 13% ... However, since foreign workers are also subject to compulsory social insurance from 2015 (with the exception of HQS), it will rise to 30% for non-residents of the Russian Federation.

Calculation example

The employee was ill for 5 days. Total income for the last two calendar years -548 650 rubles. Work experience - over 20 years. The organization is located in Tatarstan, where a "pilot project" is operating. Calculation algorithm:

1. 548 650/730 = 751.58 rubles. - Payment for one day of sick leave;
2. 751.58 × 3 = 2,254.74 rubles. - the 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 - the amount paid by the Social Insurance Fund;
5. 1 503.16 × 13% = 195.41 - personal income tax, which is kept by the FSS.

It turns out that the employee for the days of illness will receive compensation in the amount of 3,269.37 rubles. in two payments: from the employer - 1,961.62 rubles. (2,254.74 - 293.12), from the FSS - 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 the form of 2-NDFL. Accordingly, it is taxed. The only exceptions are maternity leaves... The employer pays the tax, the employee himself does not take part in this process. No insurance premiums are paid from the certificate of incapacity for work.

(Article 183 of the Labor Code of the Russian Federation, the first paragraph of the first part of Article 2 and the first part of the thirteenth of Law No. 255-FZ of December 29, 2006).

Usually, the employer pays for three days of this period out of his own pocket, and the rest of the days are compensated by the FSS funds. Accordingly, personal income tax is also paid in two: the employer reports for three days, the FSS - for the rest.

The procedure for receiving money by an employee is as follows: sick leave is provided at the place of work, within ten days the cash benefit is calculated and assigned, and the payment itself is combined with the next payment.

Yes. Until 2007, this type of benefit was included in the list of tax-free payments, which can be found in Article 217 of the Tax Code of the Russian Federation. Then the payment for temporary incapacity for work was deleted from the specified list. Now personal income tax is also calculated from (according to the first paragraph of this article). That is, income tax is withheld from the entire amount of sick leave payment.

Why is it taxed?

At its core, sick leave payments are intended to replace, to some extent, those that are not received in the event of illness. And since salary is income, the state considered income and money received from sick leave. By the way, the same reasons apply in relation to: such sick leave also fall under the obligatory deduction of personal income tax.

Tax amount

As in all previous years, the amount of personal income tax is equal to 13% from the entire amount paid. This part of the finance is withheld directly when paying "sick leave" to the employee.

Although the sick leave payment is reduced by the amount of personal income tax, contributions from this amount are not paid (see clause 1 of the first part of the ninth article of Law No. 212-FZ of 07.24.2009).

Sick leave for GPA

If a person who works under a civil law contract (providing services or performing a specific amount of work) is sick, the topic of personal income tax should not interest his employer. Such workers are not paid sick leave at all.

Due date for tax payment in 2017

Since January 1, 2016, in the personal income tax plan, the deadline has changed, which must be met when transferring personal income tax from sick leave. Nothing has changed in 2017 Gold. Today, personal income tax must be dealt with no later than on the last day of the month in which the sick leave was paid. This is stated by:

• the sixth clause of Article 226 of the Tax Code of the Russian Federation (see the version in effect from 01.01.2016),
• subparagraph "d" of the second paragraph of the second article of the Law No. 113-FZ of 05/02/2015,
• paragraph 3 of the fourth article of the same Law.

At the same time, now it does not matter how the payment is made - by transfer to a bank account or in cash. This mattered until 2016. Through the bank, the tax was paid directly on the day the benefit was transferred to the employee's account or on the day it was withdrawn. In case of cash settlement with personal income tax, they sorted out the next day after payment.

FSS pilot project

Today, in some constituent entities of Russia, a pilot project of the FSS has been launched, according to which financial assistance is provided directly by the employees of the FSS (paragraphs 1 and 9 of the Regulations of 04/21/2011, Resolution No. 294). In this case, formally, personal income tax becomes a headache for representatives of the Social Insurance Fund, who pay the employee sickness benefit. In these regions, employers do not need to worry about the fact that personal income tax is calculated from the sick leave.

At the end of last year, the project was attended by:

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 serious malaise. The fact is that only this document gives the authorities the right to remuneration in the absence of an employee. This raises a completely natural question: "Is the sick leave subject to personal income tax?" Let's take a closer look.

Is sick leave taxable

To answer this question, you need to refer to Article 217 of the Tax Code. Until 2007, this type of benefit was really not subject to any tax payments, but 10 years ago this type of document was struck off the list. Now, the question of whether the sick leave is subject to personal income tax can only be answered positively.

Today, the tax is deducted from the entire amount of sick leave. Thus, citizens must pay income tax even if they have a certificate confirming the temporary incapacity of the employee.

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

Why sick leaves are 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 benefits have also been equated to this type of cash.

It is also worth noting that similar measures apply to employees who take care of 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 the absence from work, and, accordingly, payments.

If we talk about the amount of tax, then, as in previous years, it is 13% of the total amount paid. In this case, the employer withholds this part immediately when paying for sick leave. However, this does not affect overall pension fund contributions.

How is it calculated

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

However, it should be borne in mind 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 split.

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

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 from 7 to 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.

• due to illness, poisoning or injury;
• for aftercare in health resort organizations;
• to take care of a sick family member;
• due to the established quarantine;
• in connection with pregnancy and childbirth;
• when adopting a child;
• for other circumstances leading to temporary disability.

When do you have to pay tax

Personal income tax is withheld from sick leave in all of the above cases of forced rest. It is charged on all payments that the employee receives. And the income received during the period of temporary disability is no exception. Thus, tax is withheld from benefits paid in connection with illness, quarantine, childcare.

As the Ministry of Finance has explained more than once, tax benefits in such cases are provided for in the closed list of Article 217 of the Tax Code of the Russian Federation. Temporary disability benefits are not included in it, therefore the employer is obliged in this case to fulfill the duties of a tax agent.

What payments are exempt from tax

Sick leave for pregnancy and childbirth is subject to personal income tax too? No. This is one of the few benefits from which you do not need to withhold anything. This is separately stated in Part 1 of Article 217 of the Tax Code of the Russian Federation. But we must remember that if any additional payment to maternity benefits is established by a local regulatory act, then it is already taxable income. It is from this amount that income tax must be withheld.

Is personal income tax charged on sick leave paid to a foreign worker

There can be two situations here:

A hired foreigner is equated to a Russian citizen, that is, he is a native of Belarus, Kazakhstan or Armenia and works on a general basis. Then his income should be subject to income tax on a general basis.

The employer has an agreement with a migrant temporarily staying in the Russian Federation, for example, who has arrived on the basis of a visa. He is not entitled to maternity allowance, and in other cases, tax is withheld from the sick leave that he received. It is also important to take into account the personal income tax rate. If a foreigner stays on the territory of the Russian Federation for more than 183 days during the year, he is considered a tax resident, which means that the personal income tax rate for him is 13%. If he does not have this status, then the rate is 30%.

How much tax should be withheld

The legislation obliges the employer to withhold tax only from those payments of which it is the source. Since the insured pays only for the first three days of the period of incapacity for work associated with illness or injury, it is for this amount that the tax must be calculated. The rest is paid by the Social Insurance Fund and is formally considered a tax agent and must withhold amounts for the budget.

The employer does not participate in the payment of sick leave issued in connection with quarantine, follow-up treatment, caring for a sick family member, therefore, he also does not have to calculate and pay personal income tax from these payments.

Please note that if an employee asks for a certificate of income, and in the reporting period he received benefits from the FSS, he must be sent to the regional office of the fund, since the full information will be provided by civil servants and not by the employer.

The answer to the question of whether to impose personal income tax on sick leave is contained in paragraph 1 of Art. 217 of the Tax Code of the Russian Federation. Temporary disability benefits are excluded from the list of non-personal income tax payments. Since the document confirming the employee's disability is a certificate of incapacity for work, the personal income tax is calculated from the sick leave.

Let us recall payments that are not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation):

• lump-sum maternity allowance;
• monthly allowance for caring for a child up to 1.5 years old;
• monthly compensation for caring for a child under 3 years old.

Is the income tax collected from sick leave in 2019-2020 or not?

Are sick leaves subject to personal income tax? Yes, and the personal income tax rate for this type of payments has not changed: in 2019-2020, as before, it is 13%.

Since the sick leave is subject to personal income tax, the tax base for the calculation is the size of the temporary disability benefit in full (letter of the Ministry of Finance of Russia dated 17.06.2009 No. 03-04-06-01 / 139).

But when determining the order, sometimes accountants have doubts about whether to withhold personal income tax from sick leave like when taxing salaries, or are there differences? Note that retention is carried out here in a special order, different from deductions from the employee's salary.

And the difference is that sick leave payment is included in taxable income in the month of payment (clause 1 of article 223 of the Tax Code of the Russian Federation). There are differences in the procedure for paying personal income tax from sick leave to the budget. But more on that below.

In business practice, there are circumstances in which employees who work at the enterprise were sick after the conclusion of civil law contracts with them. A reasonable question arose: is personal income tax paid from sick leave for such employees? It should be borne in mind that employees with whom civil law contracts are concluded should not be paid for sick leave. Accordingly, personal income tax is neither charged nor paid.

Is personal income tax charged on sick leave paid by the FSS

When paying for sick leave in the Russian Federation, the following rule applies: the first three days of absence from work due to illness are paid by the company, all the rest are paid by the FSS. There may be doubts whether personal income tax is withheld from sick leave received from this Fund. It has already been said above that the funds issued as part of the payment of sick leave certificates are not included in the list of non-taxable benefits. That is, the entire amount of sick leave should be taxed with income tax.

The law does not divide sick leave payments into a taxable personal income tax and a non-taxable part. For this reason, the answer to the question: is personal income tax levied on sick leave at the expense of the FSS, the answer will be in the affirmative.

What is the period and date of personal income tax deduction set for sick leave and vacation pay

The deadline for paying sick leave tax from 2016 is no later than the last day of the month in which the benefit was paid.

By the way, a similar procedure and payment deadline is provided for personal income tax on vacation pay: the tax should be withheld and transferred to the budget no later than the last day of the month when vacation pay was issued.

You can also read about the deadline for the payment of personal income tax in the articles:

Thus, to the question posed at the beginning of the article, whether personal income tax is withheld from sick leave, the answer will be unequivocal: undoubtedly, yes .

Outcomes

Sick leave payments, with the exception of maternity benefits, are subject to personal income tax, regardless of the source of payment (at the expense of the FSS or the employer's funds). Personal income tax from sick leave benefits must be withheld upon payment and transferred to the budget no later than the last day of the month in which the benefit was paid.