Deductions from sick leave. Personal income tax is withheld from sick leave

(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 Law No. 255-FZ of December 29, 2006).

Typically, three days of this period are paid by the employer out of his own pocket, and the remaining days are compensated by the Social Insurance Fund. Accordingly, personal income tax is also paid in two ways: the employer reports for three days, the Social Insurance Fund for the rest.

The procedure for an employee to receive money 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 payment of the next one.

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Is sick leave subject to personal income tax?

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 disability was deleted from the specified list. Now personal income tax is calculated from (according to the first paragraph of this article). That is, from the entire payment amount sick leave withhold income tax.

Why is it taxed?

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

Tax amount

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

Although the sick leave payment is reduced by the amount of personal income tax, contributions from this amount are not paid (see clause 1 of the first part of the ninth article of Law No. 212-FZ of July 24, 2009).

Sick leave for GPD

If a person working under a civil contract (providing services or performing a specific amount of work) falls ill, the topic of personal income tax should not be of interest to his employer. Such employees are not paid sick leave at all.

Tax payment deadline in 2017

From January 1, 2016, the personal income tax plan changed the deadline within which you need to meet when transferring personal income tax from sick leave. Nothing has changed in gold in 2017. Today, personal income tax must be dealt with no later than the last day of the month in which the sick leave was paid. This reads:

• sixth paragraph of Article 226 of the Tax Code of the Russian Federation (see the edition in force from 01/01/2016),
• subparagraph “d” of the second paragraph of the second article of Law No. 113-FZ of 05/02/2015,
• paragraph 3 of the fourth article of the same Law.

At the same time, it now 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 benefits were transferred to the employee’s account or on the day of withdrawal. When paying in cash, personal income tax was dealt with the next day after payment.

FSS pilot project

Today, a pilot FSS project has been launched in some regions of Russia, according to which financial aid when provided directly by FSS employees (clauses 1 and 9 of the Regulations dated 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 sickness benefits to the employee. In these regions, employers do not need to worry about personal income tax being deducted from sick leave.

A sick leave certificate is intended not only to assure the employer that a particular employee did not miss work, but was absent due to serious illness. The fact is that only this document gives management the right to pay for labor in the absence of an employee. This raises a completely logical question: “Is sick leave subject to personal income tax sheet?" 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. In the period up to 2007 this type benefits were indeed not subject to any tax payments, but 10 years ago this type of document was crossed off the list. Now the question of whether sick leave is subject to personal income tax can only be answered positively.

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

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

Why are sick leave now taxable?

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

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

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

How is it calculated

From 2009 to 2015, whether sick leave is subject to personal income tax was one of the most pressing topics. It's actually simple. Just like in 2009, today 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 is worth considering the fact that the first 5 days that an employee is on sick leave are paid by his superiors. The rest of the illness is compensated from the fund financial insurance. That's why tax payments usually separated.

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

How long does it take for temporary disability benefits to be issued?

As a rule, a certificate of illness is issued for a period of 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 surgery or severe injury), then the documents must be submitted for a medical examination. This commission may decide to extend the treatment period to 1 year.

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

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

State benefits paid to individuals are generally not subject to taxation. income tax, however, an exception has been made for benefits for temporary disability and for caring for a sick child (Article 217 (1) of the Tax Code of the Russian Federation). In other words - Personal income tax from sick leave in 2018 must be withheld and transferred to the budget.

To whom and at whose expense is sick leave paid?

According to Article 2 of Law No. 255-FZ of December 29, 2006, temporary disability benefits are paid in mandatory only to employees hired under . Is sick leave subject to personal income tax in case of payments to performers providing services within the framework? No, because these persons cannot qualify for sickness compensation from the employer and the Social Insurance Fund, respectively, and tax withholding does not occur due to the lack of tax base.

Benefit for the first three days of illness employee paid at the expense of the employer, the remaining days until the restoration of working capacity or determination of disability - at the expense of the Fund social insurance. Insurance premiums benefits are not calculated on the amount. The employer must accrue the money within 10 days from the date of presentation of the certificate of incapacity for work, and transfer it along with the payment of the next salary.

Transfer of personal income tax from sick leave in 2018

When paying for sick leave, the employer acts as a tax agent, i.e. must withhold income tax and transfer it to the budget. The personal income tax rate for sick pay in 2018 did not change and was set at 13%.

As for the tax base for calculating personal income tax, it depends on whether your region is participating in the Social Insurance Fund pilot project. In general, income tax is withheld from the entire payment, without dividing it into the part that is paid by the employer and the part that is paid additionally by social insurance.

Example: Employee of Vega LLC Alekseeva N.A. I was treated in the hospital for 10 days. Based on the certificate of incapacity for work, the accountant calculated the patient’s benefit in the amount of 12,780 rubles. Of these, three days were paid for at the expense of the organization (1278 * 3 = 3834 rubles), and another 7 days were paid for at the expense of the Social Insurance Fund (1278 * 7 = 8946 rubles). Considering that the entire amount was paid by the company along with the salary, personal income tax is withheld by the organization as a tax agent. Let's calculate the income from benefits: 12780 * 13% = 1661.4 rubles. Alekseev will receive 12780 - 1661.4 = 11118.6 rubles.

Personal income tax on sick leave: pilot project of the Social Insurance Fund

In the example above, the employer withheld tax on all income, including the portion paid from the social security fund. In general, the FSS reimburses this amount after the employer submits an application for debt reimbursement according to Form 4-FSS.

Since 2012, the Social Insurance Fund launched a pilot project “Direct Payments”, within which the part that is supposed to be paid from social insurance funds is sent directly to the employee. Objective of the project - efficient use budget funds, protecting the interests of workers from unscrupulous employers who delay or fail to pay benefits, reducing cases of insurance fraud, reducing errors in calculations.

According to the Decree of the Government of the Russian Federation dated April 21, 2011 No. 294, the following regions are participating in the implementation of the pilot project:

Is personal income tax deducted from sick leave during the pilot project? Yes, of course, but in a special order:

1. The employer pays from own funds only three days due to illness and withholds personal income tax only from this amount;
2. Starting from the 4th day of illness, the benefit is transferred at the expense of the Social Insurance Fund, which also acts as a tax agent for this amount.

If we return to our example, the accountant of Vega LLC will withhold income only from the amount that was paid from the organization’s funds (1278 * 3 = 3834 rubles). The income tax will be 3834 * 13% = 498.42 rubles, and the employee will receive 3335.58 rubles. The rest of the money will be transferred directly to her by the FSS.

In this case, the tax agent for the amount transferred from social insurance funds is the fund itself. The employer is not responsible for withholding and transferring income tax to the budget from this part of the income.

When to transfer income tax from sick leave

When to transfer personal income tax from sick leave in 2018? Before January 1, 2016, the deadlines for paying income tax on employee income were as follows:

• no later than the day of receipt of cash from the bank or transfer to the account of an individual;
• in other cases (for example, when paying income from proceeds) - no later than the day following the day of actual receipt of income.

By Law No. 113-FZ of May 2, 2015, this procedure was changed, and from January 1, 2016, personal income tax on sick leave and vacation pay must be transferred no later than the last day of the month in which such income was paid (Article 226 (6) of the Tax Code of the Russian Federation).

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Personal income tax from sick leave in certificate 2-NDFL

In 2018, the income certificate form is valid individuals, approved by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/19@. The code for temporary disability payments has not changed, so code 2300 must be indicated on the help page. Only sick leave payments are included in this category, because maternity payments are not subject to income tax.

Please note that although the benefit is paid on the same day as the next next salary, the dates for receiving these two types of income differ:

• the date of receipt of income in the form of wages is the last day of the month for which it was accrued;
• the date of receipt of income for the period of illness is the day of payment to the employee.

For example, in August 2018, the employee was accrued wages and benefits for the period of incapacity for work in the same month, and on September 5 they were paid. The month of receiving income in the form of salary (code 2000) in the certificate will be August, and sick leave (code 2300) will be September, although both amounts were paid at the same time.

Do I have to pay personal income tax for sick pay?

Before moving on to considering the deadline for paying personal income tax on sick leave, you should make sure that this action is necessary. Doubts about paying personal income tax on sick leave also arise because most social benefits are exempt from income tax (maternity benefits, unemployment benefits, etc.).

The direct answer to the question of whether personal income tax is paid on sick leave contains clause 1 of Art. 217 Tax Code of the Russian Federation. Although government benefits are not subject to income tax, sick pay (including for a child) is an exception to this rule.

When making transfers to an employee due to illness, the employer retains the duties of a tax agent. In this case, the standard tax rate in the amount of 13%, and when determining the tax base, it is taken into account whether your region is participating in the FSS pilot project.

This project was launched with the aim of protecting citizens from fraud by employers with part of the benefit financed by the state. According to its rules, FSS funds do not go to the employer’s account, but are directly paid to the employee. And it is the FSS that acts as the tax agent in relation to its part of the disability benefit, and the employer remains to transfer the tax only on payments for the first 3 days of sick leave.

The list of regions participating in the FSS pilot project is presented in the Decree of the Government of the Russian Federation “On the features of FSS payments in 2012-2019” dated April 21, 2011 No. 294.

We have sorted out the responsibilities, now we need to decide when personal income tax is paid on sick leave.

Payment terms in 2019 - 2020

The deadline for paying personal income tax on sick leave was last revised in May 2015 and did not undergo any changes in 2019-2020. If previously the employer was obliged to transfer tax to the budget on the day the employee actually received income, now the deadline for paying personal income tax for sick leave has been extended until the last day of the month in which the benefit was paid (clause 6 of Article 226 of the Tax Code of the Russian Federation). For example, the benefit was paid to the employee on September 17, 2019. The deadline for paying personal income tax is until the end of the current month, i.e. from 09.18.2019 to 09.30.2019

Don't know your rights?

It is important to take into account the differences in determining the periods of payment of wages and disability benefits:

• the date of receipt of salary is taken to be the last day of the month for which it was accrued;
• the date of receipt of sick pay coincides with the day of its actual transfer to the employee.

Both benefits and wages are usually paid on the same day, but they will only be taken into account for different periods. For example, if they were paid on July 5, the salary is considered to be received for June, and the benefit for July. It is important to take this feature into account when filling out the 2-NDFL certificate, where disability benefits are reflected on a separate line (code 2300).

Paying personal income tax on different types of income - together or separately?

Do I have to pay personal income tax on sick leave separately or can this be done simultaneously with the payment of salary tax? To answer this question, let us again turn to Art. 226 Tax Code of the Russian Federation. It assigns the tax agent the obligation to transfer the calculated amount of tax to the state no later than the day the employee’s earnings are paid. But more is allocated to pay personal income tax on sick pay. long term. As already mentioned, this can be done up until the last day of the month the employee is paid income. It is precisely because of the difference in timing for tax on disability benefits that a separate payment order should be generated.

The same opinion was voiced tax authorities in a letter dated 01.09.2016 No. BS-3-11/4028@. The Federal Tax Service draws the attention of tax agents to the fact that when different indicators tax period, that is, the timing of payment, separate orders must be formed. Recommendations are also given here for filling out details 107 of the payment order. On the advice of the Federal Tax Service, an entry should be made in this field in the format 07.2019 (example for July payment) to indicate the frequency of payment of tax on sick pay (month).

Combining the payment of personal income tax from vacation pay and sick leave

The deadlines for paying personal income tax on vacation pay and sick leave are the same; in both cases, this must be done before the end of the month the payments are made. The previously mentioned letter from the Federal Tax Service also contains an indication of the possibility of issuing one payment order to pay tax on these two types of income. Such a merger, along with the extension of the deadline for personal income tax payment, will significantly save both money and time spent on transferring funds to the budget, as it allows you to make one common payment on the last day of the month for several employees at once.

IMPORTANT! Despite the fact that you yourself determine when to pay personal income tax for sick leave and vacation pay during the month, you must calculate and withhold tax strictly on the day actual payment income to an employee (clause 4 of article 226 of the Tax Code of the Russian Federation).

Disability payments, although classified as social benefits, are subject to income tax. To them, as to wages, the standard rate of 13% applies. The only peculiarity is the tax payment deadlines, which are extended until the end of the month in which the benefits were transferred to the employee.