Vacation pay for September is issued in August. Terms and features of the payment of vacation benefits in accordance with the Labor Code of the Russian Federation

Every employee has the right to an annual paid rest of a duration not less than that established by law. Article 114 of the Labor Code of the Russian Federation also obliges the employer to keep the employee's place of work, position and average earnings.

The Labor Code of the Russian Federation on the timing of receiving vacation pay

Annual paid leave is granted to each employee. This right is enshrined in legislation by the relevant article. Labor Code RF.

The duration of annual paid leave usually does not exceed 28 calendar days. Longer holidays are set for certain categories working, for example, for workers of the Far North, employees of hazardous industries, etc.

The legislator provided for the preservation of the average earnings for the worker for the time of the annual rest period due to him. Payment for this period is set according to the formula.

By multiplying the number of days of rest by the average earnings, the amount of the vacation allowance is determined. For calculation average daily earnings a billing period of 12 months is taken and payments are made only for the hours actually worked. Disability allowance, various social supplements are not taken into account.

How long vacation pay is paid is established by part 9 of article 136 of the Labor Code of the Russian Federation. Holiday pay must be paid at least 3 days before the start date of the holiday. Earlier you can pay vacation pay, later you can't. In case of delay in payment of benefits due to the fault of the enterprise, the employee is entitled to compensation.

Earlier than three days, it is also not very convenient to make a payment. There may be various circumstances in which the vacation will have to be postponed (for example, illness). Therefore, the accrual and payment of vacation pay is optimally done 3 days before the start date of the holiday.

Despite the fact that the article of the law mentioned above does not specify the status (calendar or working) of these three days, there is a special letter from Rostrud (No. Three calendar days before the start of the vacation must be paid.

Late payment of vacation pay

Administrative responsibility for an employer who did not notify the employee about the vacation prescribed by law or who committed such a violation of the Labor Code of the Russian Federation as non-payment of vacation pay on time is provided for by Art. 5.27 of the Code of Administrative Offenses of the Russian Federation:

for officials a warning or a fine from 1 to 5 thousand rubles;
for entrepreneurs, a fine from 1 to 5 thousand rubles;
for organizations, a fine of 30 to 50 thousand rubles.

To find out at what time he can count on vacation, the employee is entitled to from the vacation schedule, the drawing up of which everyone is notified against signature. If there is no such schedule, the employee writes a statement.

Vacation application submitted less than 3 days before the expected vacation date

Most likely, such a vacation will not be issued: the employer will not have time to make a calculation and pay vacation pay.

Although the Labor Code of the Russian Federation does not regulate the time for applying for a vacation, given that vacation pay is required to be paid 3 days before it starts, the application must be submitted at least 4 days in advance. Otherwise, the employer simply does not have enough time to complete the registration and payment within the period established by law.

It is worth noting that filing an application for annual paid leave in most cases is not required. The fact is that enterprises draw up a vacation schedule, about which the employee is notified in advance, against signature.

When the deadline set by the schedule approaches, the director issues an order to grant leave, and the accounting department calculates vacation pay based on it. The employee, having familiarized himself with the order, puts his signature on it as a sign of consent.

If an employee requires paid leave, but not at the time set by the vacation schedule, he must write an application at least 4-14 days before the expected date of departure.

Watch the video below for more information on vacation pay.

If the last of the three days before the issuance of vacation pay coincides with a holiday

As mentioned above, vacation pay must be issued at least three days before the first day of vacation. The term for paying vacation pay in 2019 remains the same, changes regarding statutory norms were not accepted.

If the third day is a weekend or non-working day, the payment must be made taking this into account, that is, 4 or 5 days in advance. If the payment is made not through the cashier, but by bank transfer to bank card, it is necessary to take into account the working hours of banks. You may have to make a transfer earlier than 3 days before the start date of the holiday.

For example, an employee on schedule goes on vacation from May 10, 2017. Vacation allowance must be paid no later than May 7. Considering that May 7 is Sunday, and May 6 is Saturday, the day for issuing benefits is shifted. Even if the accounting department works on Saturdays and makes a transfer to the card, the bank does not work, which means that the employee will not receive the money. Therefore, vacation pay must be paid no later than May 4-5, 2017.

Ask questions in the comments to the article and get an expert answer

the tax agent submitted a personal income tax calculation to the tax authority, in the course of desk audit which errors were identified related to the calculation and payment of tax, as well as the circumstance untimely transfer to the budget the amounts of income tax withheld from individuals.

Outcome: the case was sent for a new trial to the court of appeal, since the court did not evaluate all the arguments of the companies

The basis for

the decision was taken by the conclusion of the inspection that, in violation of paragraph 1 of Article 210 of the Tax Code of the Russian Federation, the taxable base was underestimated in the income declaration form 3-NDFL for 2016, as a result of an incorrect calculation of the income received from the redemption of bills PJSC Sberbank Russia.

Outcome: examining the materials of the case, analyzing the evidence and arguments collected in the case

Contested deviant

legal act adopted by the tax authority based on the results of consideration of the materials of the field tax audit. The basis for the calculation of value added tax, penalties and application tax sanctions for incomplete payment of tax in the form of a fine tax authority about understatement by the Entrepreneur tax base as it does not include rental income non-residential premises All jurisprudence on this topic »

Taxable income

Vacation from the 1st of the month in 1C: Salary and personnel management 8 edition 3.1

The situation when an employee goes on vacation from the 1st of the month often raises questions from our customers and readers: vacation pay must be paid 3 days before the start of the vacation, previous month not yet fully worked out, and wages have not been accrued, but this month should be included in the calculation of the average. I used to advise my clients to simply recalculate the vacation accrual document after the final payroll for the previous month, but with the advent of 6-personal income tax, the situation has changed a bit.

Consider an example in the 1C program: Salary and personnel management 8 edition 3.1. To calculate vacation pay, go to the "Salary" tab and select the "Vacation" item.

We add a new document and carefully fill in all the fields. The vacation starts on October 1, the payment date is September 28, we select September as the accrual month.

If we look at the calculation of average earnings, we will see that wages for September were not included in it.

We pay vacation pay to the employee in the amount calculated according to this document, then we accrue and pay the salary for September.

After the payroll data for September came out, holiday pay needs to be recalculated. Until 2016, one could simply go into a previously created document, calculate it again and pay the employee the difference in amounts in case of an increase in average earnings. But with the advent of 6-personal income tax, the situation has changed: now we calculate and pay personal income tax in the context of the dates of receipt of income, the vacation tax was calculated on the date of September 28, then it was withheld and transferred to the budget, so now it is undesirable to recalculate this personal income tax. If the amount of vacation pay increases, and this change is reflected by the same date of receipt of income, it turns out that we underpaid tax to the budget, so we need to act differently. Open the vacation accrual document again and pay attention to the lower left corner of the form.

In the event that the salary for the previous month is calculated and paid, a link “Correct” appears in the document and a warning inscription that to make changes to existing document Not recommended. But the “Fix” command is just right for our purpose. When you click on the link, a new document is created in which the amount of vacation pay is recalculated, while previous amount reversed and a new one is charged, taking into account the last calculation wages.

In our case, the average earnings have increased, we promptly pay the difference in the amount of vacation pay to the employee, while the date of receipt of income, which will be reflected in 6-personal income tax, will already be another date - October 5.

How to calculate vacation pay if vacation is from the 1st

An employee of the organization goes on vacation from the 1st day of the next month. In accordance with the law, vacation pay must be transferred 3 days before the start of the vacation, i.e. in the current month. When transferring vacation pay in the calculation of average earnings, there is no data for the current month (we have a deal). Question: In what month should the accountant make vacation accruals, and in what month should this vacation be recalculated in order to withdraw or pay extra vacation pay?

The peculiarity of the situation is that on the day the vacation pay is paid, you still do not have information about the salary for the last month of the billing period.

Suppose an employee goes on vacation from April 1, 2016. The billing period is from April 1, 2015 to March 31, 2016 (clause 4 of the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

When to pay vacation pay and how to calculate it

Vacation pay must be paid no later than March 29. You cannot withhold vacation pay. Even if on March 29 you do not have the final salary data for March.

Calculate the average daily earnings based on payments for the period from April 1, 2015 to February 29, 2016. Pay the employee the amount of vacation pay.

When March ends, calculate vacation pay again. Include the salary for March in the calculation. If the new amount turns out to be more than the original amount, transfer the vacation pay supplement to the employee.

Calculations for personal income tax from the initial amount of vacation pay

For personal income tax, it is important on what day you paid vacation pay for an employee. The date of their accrual for personal income tax is not important. This distinguishes personal income tax from income tax, insurance premiums and the procedure for accounting for expenses in accounting.

The day of receipt of income is the day of payment of vacation pay (clause 1 of article 223 of the Tax Code of the Russian Federation).

Day withholding personal income tax- the day of payment of vacation pay (clause 4, article 226 of the Tax Code of the Russian Federation).

Term payment of personal income tax- no later than the last day of the month in which vacation pay was paid (clause 6, article 226 of the Tax Code of the Russian Federation).

Table 1. Dates for personal income tax from the first amount of vacation pay

Read also: Where to go if you don't get paid

Date of transfer of vacation pay to the employee

Vacation next month, vacation pay this month

Employees have vacation next month. But according to the law, vacation pay must be paid in advance - three days before the vacation. How to calculate in this case insurance premiums, personal income tax and keep records, we'll talk in the article.

How to pay employees who have vacation next month

If an employee goes on vacation next month (in the first days), it will inevitably turn out that he will need to pay vacation pay before the end of the previous month. After all, you must issue them no later than three calendar days before the start of the vacation. A period of three days is prescribed in article 136 of the Labor Code of the Russian Federation. And Rostrud, in a letter dated July 30, 2014 No. 1693-6-1, indicated that this article is about calendar days.

For example, vacation starts on July 1st. So, you need to transfer vacation pay at the end of June. But this does not mean at all that June should not be included in the calculation period. If the employee, say, falls ill on June 29 or 30, that is, after he has been paid vacation pay. they can always be counted.

But it is not necessary to pay along with vacation pay and salary for June. It can be paid within the terms set by the company.

You can exclude vacations from the 1st of the month at the stage of preparing the vacation schedule. Then you don't have to recalculate anything anyway. But in practice this is not always possible.

Vacation next month: personal income tax

From January 1, 2016, a new rule is in effect - you need to transfer personal income tax from vacation pay no later than the last day of the month in which you paid them to the employee. And if this day is a day off, then no later than the next business day. At the same time, as before, it is necessary to withhold the tax at the time of payment. This rule also applies to rolling holidays. For personal income tax, only the date of payment is important (subclause 1, clause 1, article 223, clause 6, article 226 of the Tax Code of the Russian Federation).

Example. Vacation next month: accrual of personal income tax
An employee of the company goes on vacation from July 1. Leave must be paid no later than June 28. The accountant accrued them to the employee on June 28 and on the same day transferred vacation pay and withheld personal income tax from them. And he paid the tax to the budget on June 30.

The amount of vacation pay amounted to 34,561.11 rubles. Personal income tax from this amount - 4493 rubles. The company is small and does not create a reserve for holidays. The accounting entries will be as follows.
June 28:
DEBIT 44 CREDIT 70
- 34,561.11 rubles. - accrued vacation pay;

DEBIT 70 CREDIT 68 sub-account "Calculations for personal income tax"
- 4493 rubles. - personal income tax is charged;

DEBIT 70 CREDIT 51
- RUB 30,068.11 (34 561.11 - 4493) - vacation pay is transferred to the employee minus personal income tax.

30 June:
DEBIT 68 subaccount "Calculations for personal income tax" CREDIT 51
- 4493 rubles. - Personal income tax from vacation paid to the budget.

Have a question
The employee requests leave from the next day. Management doesn't mind. When in this case to transfer personal income tax?

You need to start from the date of payment of vacation pay. For personal income tax, it doesn’t matter if you violated the requirement to pay vacation pay “no later than three days in advance” or not. For example, on July 4, an employee agreed to leave from March 5. Vacation pay was transferred to him on July 4. So, on the same day, withhold personal income tax, and you can transfer the tax on any day until the end of July.

Vacation next month: insurance premiums

It is necessary to calculate insurance premiums in the month when the payment itself is accrued (Article 11 federal law July 24, 2009 No. 212-FZ). That is, no later than three calendar days before the start of the vacation. If such a day falls on the previous month, then vacation pay must be included in the base for this month's contributions (letter of the Ministry of Labor of Russia dated June 17, 2015 No. 17-4 / V-298). And you can take into account the same amount of contributions in the same month when calculating income tax. The Ministry of Finance thinks the same way (letter dated June 1, 2010 No. 03-03-06/1/362).

The same procedure must be applied in case of violation of the terms of payment of vacation pay. If an employee asks for vacation from tomorrow, contributions must be accrued in the same month as vacation pay. Even if, according to the Labor Code, you had to pay them last month.

Let's say an employee goes on vacation in July, and vacation pay is paid to him in June. If you accrue contributions in the same month in which the vacation begins (in July), this can lead to a dispute with the inspectors from the funds. They will accuse the company of underestimating contributions. And if vacation pay is issued in one quarter, and the vacation begins in another, not only penalties, but also a fine threaten.

Insurance premiums must be transferred no later than the 15th day of the month following the one when the contributions were accrued (letter of the FSS of the Russian Federation dated December 16, 2014 No. 17-03-09 / 08-4428P). From January 1, this rule also applies to contributions for injuries.

Example. Calculation of insurance premiums for rolling vacation pay
We use the condition of the previous example. The accountant made the postings on contributions on June 28:
DEBIT 44 CREDIT 69 sub-account "Settlements with the PFR"
- 7603.44 rubles. (34,561.11 rubles × 22%) - contributions to the Pension Fund have been accrued;

DEBIT 44 CREDIT 69 sub-account “Calculations for health insurance»
- 1762.62 rubles. (34,561.11 rubles × 5.1%) - contributions to medical insurance were accrued;

DEBIT 44 CREDIT 69 sub-account “Calculations for social insurance in case of temporary disability and in connection with motherhood"
- 1002.27 rubles. (34,561.11 rubles × 2.9%) - contributions to the FSS of the Russian Federation were accrued;

DEBIT 44 CREDIT 69 sub-account "Calculations for social insurance against industrial accidents"
- 69.12 rubles. (34,561.11 rubles × 0.2%) - contributions for injuries are reflected.

The accountant listed the vacation pay contributions as part of the company's total payment for June. The deadline is July 15th.

Vacation next month: vacation pay accounting

When calculating income tax, vacation pay must be included in expenses in proportion to the days of vacation falling on each of the reporting periods. This position is shared by employees of the Ministry of Finance of Russia (letters dated May 12, 2015 No. 03-03-06 / 27129, dated June 9, 2014 No. 03-03-RZ / 27643). The arguments of the employees of this department are as follows.

Vacation pay is included in labor costs (clause 7, article 255 of the Tax Code of the Russian Federation). And such payments are the same salary, only issued in advance. So, it applies to vacation general principle: they are recognized as expenses in the reporting (tax) period to which they relate, regardless of the date of actual payment (clause 1, article 272 of the Tax Code of the Russian Federation).

For example, an organization has reporting periods for income tax - I quarter, six months and nine months. If the vacation falls in June and July, then vacation pay must be distributed. The amount of vacation pay, which refers to June, is included in the expenses for the six months. And reflect the July part of vacation pay in expenses for 9 months. That is, the costs in any case will be taken into account, but later.

Example. Tax accounting for rolling vacation pay
We use the condition of the two previous examples. The employee's vacation starts on July 1. This means that the entire amount of vacation pay must be included in the expenses of the third quarter. At the same time, the amount of insurance premiums from them can be taken into account in the first half of the year.

Vacation pay if vacation from the 1st

In the payroll for which month should the amount of accrued vacation pay be included if the start of the vacation falls on the 1st day? For example: vacation from 03/01/2016. We include in the calculation 12 months preceding the start of the vacation, i.e. from 01.03.2015 to 29.02.2016 Because vacation pay must be issued no later than 3 days before the start of the vacation, we accrue without taking into account February (the salary for February is not possible to accrue in advance - the employee is on a piecework basis). We calculate and issue vacation pay excluding February, after calculating the salary for February, we recalculate vacation pay. Everything is clear here. The question is, in which month to include the accrual of vacation pay? After all, the payment on them was made in February, and the recalculation in March, and the start of the vacation in March?

You include the amount of vacation pay in the payroll of the month when you accrue these amounts. So, if an employee's vacation begins on March 1, you must give him vacation pay no later than 3 days before the start of the vacation, that is, in February.

In this case, you accrue vacation pay in February. Reflect this operation in accounting also in February. If you are a small business and do not create reserves for vacation pay, then you can include the entire amount of vacation pay in accounting in February expenses. Despite the fact that the vacation itself will be in March. The fact is that since 2011, the costs incurred by the organization in the reporting period, but related to the following reporting periods, in balance sheet may not be reflected as deferred expenses (in a separate line) (clause 65 of the Regulations on accounting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

It is also necessary to accrue insurance premiums from vacation pay in such a situation in February, when the payments themselves are accrued (part 1 of article 7 and part 1 of article 11 of the Federal Law of July 24, 2009 No. 212-FZ and letters of the Ministry of Labor of Russia of September 4, 2015 No 17-4/Vn-1316, No. 17-4/OOG-1158 dated August 12, 2015 and No. 17-4/V-298 dated June 17, 2015).

If later, that is, in March, you find out that you have accrued less vacation pay to the employee than necessary, you accrue an additional payment in March. That is, specify the amount of this surcharge in payroll for March, do accounting entries in March and accrue insurance premiums for this month's surcharge.

If you apply the simplified tax system with an object of income minus expenses, then you have the right to include the amount of paid vacation pay in expenses on the date the money is paid to the employee (subparagraph 6, paragraph 1, article 346.16 and subparagraph 1, paragraph 2, article 346.17 of the Tax Code of the Russian Federation).

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Vacation on the 1st, which month to accrue

Still, please, if anyone knows, tell me what month to accrue vacation, which began on April 1, but which was paid according to the preliminary calculation on March 25, in which legislative acts it is spoken about. because I accrue April vacation in April, simply because it is April, and simply because on March 25 I do not have a March accrued salary, so that the vacation is calculated correctly, but simply from the fact that then I do not recalculate either the vacation or the March salary ( suddenly an employee falls ill or is taken without pay from March 25 to March 31 (how do you know that all these March exits are absenteeism, which are so important for April vacation pay?) It’s easier for me when paying the March salary, the amount of the paid April vacation pay is not taken into account, when paying the April salary , I also take into account that a piece of April accruals in the form of vacation has already been paid and I am paying the balance.

from Yandex:
Good afternoon.
According to Art. 136 of the Labor Code of the Russian Federation, vacation pay is paid no later than 3 days before the start of the vacation. If the vacation starts on the 1st day, then a situation arises in which at the time the vacation starts, there is no data on wages for the previous month.
Regulations the transfer of the billing period is provided in the following cases. If the employee did not have actually accrued wages in reporting period or if that period consisted of time excluded from the billing period. In this case, the average earnings are determined based on the amount of wages in the period preceding the settlement period. In other cases, there is no reason to transfer the billing period.
The following options are then possible.
Pay vacation pay before the end of the billing period based on the amount of average earnings. In the next month (when the employee is actually on vacation), you can recalculate, taking into account the amounts accrued on the last days of the billing month. after actual vacation pay. Along with the payment of the next salary, you pay additional holiday pay.
The second option is based to some extent on trust in your employee. You pay him a salary in advance before the end of the month, whatever, taking into account the exact amount it was possible to perform an accurate calculation of vacation pay without subsequent recalculation. In this case, you run the risk that if the employee falls ill immediately before the holiday, you will have to recalculate the holiday pay with a decrease in the amount.

All people are like people, and I am the queen)

I have two faults: a bad memory and something else.

Since 2016, the procedure for withholding income tax when an employee goes on vacation has changed. Considering that the employer acts as a tax agent in this case, it is worth figuring out how to withhold personal income tax from vacation pay, when to pay to the budget in 2018, what date is recognized as the moment of income.

Vacation entitlement

If the employee is hired by, then the employer is obliged to provide him with paid rest every year for 28 calendar days. This is the so-called main leave, and some categories employed in hazardous or harmful working conditions are also entitled to an additional one, for a period of at least 7 calendar days.

The employee receives the right to leave from a particular employer after he has worked continuously for the first six months, but with the mutual consent of the parties, you can go on vacation earlier. The consent of the employer to go on vacation before six months is not required if we are talking about women preparing to go on maternity leave; minors; adopting a child under the age of three months. In such cases, only the statement of the employee is sufficient (Article 122 of the Labor Code of the Russian Federation).

Please note: labor law does not apply to performers, therefore they are not entitled to leave at the expense of the employer.

At least three calendar days before the employee leaves for vacation, he must be paid vacation pay. The amount of the payment is calculated on the basis of the average daily earnings, which is multiplied by the number of vacation days. Income can be issued both in cash and by transfer to a card individual.

Duties of a tax agent

Article 226 of the Tax Code of the Russian Federation obliges organizations and individual entrepreneurs from which an individual has received income to withhold and transfer income tax to the budget. Vacation payments are subject to personal income tax at the same rate as wages:

13% of income if the employee is recognized as a Russian resident (has been in the territory of the Russian Federation for at least 183 calendar days for 12 consecutive months)
30% of income if the employee is a non-resident.

In the general case, the tax agent transfers the income tax withheld from an individual to the Federal Tax Service at the place of his registration. If the organization has a separate subdivision, then the tax withheld from its employees is transferred at the location of the EP. Individual entrepreneurs, who are payers of UTII and PSN, transfer personal income tax from the income of individuals at the place of conduct of the relevant activity. This follows from paragraph 7 of Article 226 of the Tax Code of the Russian Federation.

Important: for violation of the obligation of a tax agent to withhold and transfer income tax from wages, vacation pay and other payments, a fine is imposed under Article 123 of the Tax Code of the Russian Federation. The amount of recovery - 20% of the unwithheld or not transferred amount personal income tax.

When to transfer tax to the budget

Prior to the amendments to Article 226 (6) of the Tax Code of the Russian Federation, one general principle of transfer personal income tax agents:

no later than the day of issue upon receipt of cash at the cash desk of the bank or transfer to the account of an individual;
no later than the next day after the date of actual receipt of income, if they are paid in another way, for example, from cash proceeds.

The difficulties in the question of when to transfer personal income tax from vacation pay were explained by the fact that the legislation did not clearly define this moment. The fact is that the norms of the Labor Code classify vacation pay as part of the employee's salary. Thus, Article 136 of the Labor Code of the Russian Federation “Procedure, place and terms of payment of wages” determines that vacation pay is made no later than three days before it starts.

However, the fact that vacation pay belongs to the category of employee remuneration does not mean that the terms transfers of personal income tax from vacation pay in the Tax Code of the Russian Federation are given in paragraph 2 of Article 223. This provision applies only to withholding tax from wages, but not vacation pay. In particular, such an opinion is contained in the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 7, 2012 N 11709/11 in case N A68-14429/2009.

Now there should be no discrepancies when to pay personal income tax from vacation pay in 2018. The law of May 2, 2015 No. 113-FZ establishes that the transfer of personal income tax from payments to an employee must occur within the following terms.

Thus, to the question of when to pay personal income tax from vacation pay in 2018, there is now a definite answer: no later than the end of the month in which they were paid. In addition, the new deadlines for transferring personal income tax from vacation pay this year allow an accountant to pay income tax from several employees at once. This is especially true in the summer, when people go on vacation en masse. In addition, you can pay with one payment order with income tax from vacation pay, if they were paid in one month.

Please note: the law of May 2, 2015 No. 113-FZ only changed the deadline for paying personal income tax from vacation pay in 2018, i.e. transfer it to the budget. And the calculation and withholding of income tax on vacation pay, as before, occurs when they are actually paid (Article 226 (4) of the Tax Code of the Russian Federation).

Examples of transferring personal income tax from vacation pay in 2018

Interested in what's new in personal income tax from vacation pay in 2018, what changes? An example of income tax transfer is given on the following data:

The employee wrote an application for leave from June 6, 2018 for 28 calendar days. The vacationer must receive payments no later than three calendar days before the vacation, so the accountant must make the payment on June 1, 2018. The payment of personal income tax in this case is carried out no later than June 30, but an earlier payment will also not be a violation.

Let's slightly change the example: the employee goes on vacation from June 1, 2018. In this case, vacation pay must be paid no later than May 29, 2018. As you can see, the payment month is different here, so the income tax must be transferred no later than May 31.

In a letter dated April 15, 2016 No. 14-1 / B-351, the Ministry of Labor of Russia spoke on the issue of personal income tax from vacation pay in 2018, what changes. An example of calculations is related to the situation when the holiday period falls on a public holiday on June 12. Should it be taken into account in the total duration of the vacation? The Office considers that holidays falling on the vacation period are not included in the number of calendar days of vacation. Non-working holidays should be taken into account when calculating the average wage.

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Personal income tax on compensation for unused vacation

When an employee is dismissed, a situation often arises when he has days of unused vacation left. By general rule Article 127 of the Labor Code of the Russian Federation in this case, the employee must be paid monetary compensation for all unused vacation days. Another option is to provide leave with subsequent dismissal, but this is only possible upon a written application from the employee.

Is it possible to pay monetary compensation for unused vacation if the employee does not plan to quit? Article 126 of the Labor Code allows you to replace rest with money, but only those days that exceed the usual duration of 28 calendar days. That is, we are talking not about the usual, but about the extended basic or additional leave.

In addition, there are personnel categories for which the issuance monetary compensation without dismissal is prohibited by law:

pregnant women and minors;
employed in jobs with harmful and / or dangerous working conditions (only in relation to additional paid leave).

Cash compensation is recognized as the income of an individual and is subject to income tax. However, unlike vacation pay, personal income tax on these incomes is paid to the budget no later than the day following the day of payment.

In the 2-NDFL certificate, income codes in 2018 will also differ:

2012 - holiday pay;
2013 - compensation for unused vacation.

Vacations peak in the 3rd quarter. Therefore, on the eve of the delivery of 6-personal income tax for 9 months, we consider it not superfluous to remind accountants how vacation pay reflected in income tax returns.

Vacation pay in 6-personal income tax

In order to correctly fill out 6-personal income tax in terms of reflecting vacation pay, you need to understand when such income is considered received for personal income tax purposes and when tax should be transferred from this income to the budget.

So, vacation pay is considered received on the day they are paid, and the tax on these amounts must be transferred to the budget no later than the last day of the month in which they are paid (clause 1 clause 1 article 223, clause 6 article 226 of the Tax Code of the Russian Federation) . Thus, reflect vacation pay in 6-personal income tax for 9 months as follows.

In Section 1:
in line 020, indicate the entire amount of vacation pay (including personal income tax) paid for 9 months;
on pages 040 and 070 indicate the amount of personal income tax from vacation pay paid for 9 months.
In Section 2 of the calculation for 9 months, as a general rule, it is necessary to fill in as many blocks of lines 100 - 140 as the dates of payment of vacation pay were in July - September. But since September 30 is Sunday, the deadline for paying personal income tax from September vacation pay falls already in October (10/01/2018). Accordingly, information about September vacation pay and personal income tax from them should fall into section 2 of the already annual 6-personal income tax (Letter of the Federal Tax Service of 04/05/2017 No. BS-4-11 / [email protected]).

In the lines themselves, enter the following:

in pages 100 and 110 - the dates for paying vacation pay for July and August;
on page 120 - "07/31/2018" - for July vacation pay, "08/31/2018" - for August vacation pay;
in line 130 - the amount of July / August vacation pay;
in p. 140 - personal income tax from July / August vacation pay.

If there was a recalculation of vacation pay

If in the 3rd quarter you, for any reason, recalculated the vacation pay paid in the 1st or 2nd quarters, then the reflection of these amounts in 6-personal income tax depends on which direction the recalculation was made (Letter of the Federal Tax Service for Moscow dated 12.03.2018 No. 20-15/049940). If after the recalculation the amount of vacation pay has increased, then reflect information about it in sections 1 and 2 of the calculation of 6-NDFL for 9 months (except for the case when the recalculation was made in September - reflect this recalculation by analogy with September vacation pay). If, as a result of recalculation, the amount of vacation pay has decreased, then the employer will have to submit an update for the period in which it was reflected initial amount holiday pay.

Do not confuse vacation pay and compensation for unused vacation

Despite the fact that such compensation is paid to a resigning employee for non-vacation days, it is not vacation pay. And for personal income tax purposes, compensation for unused vacation is considered received on the last day of work of the employee who leaves (clause 2 of article 223 of the Tax Code of the Russian Federation). And the tax from this compensation must be transferred no later than the day following the day the income is paid (clause 6, article 226 of the Tax Code of the Russian Federation). Taking into account these features, information about the amount of compensation paid and the tax from it should be reflected in 6-NDFL.

Sick leave in 6-personal income tax

Information on the amounts of temporary disability benefits paid and personal income tax from them is reflected in 6-personal income tax in the manner similar to the procedure for reflecting vacation pay.