Compensation for parental leave up to three years is not subject to personal income tax, contributions to the Pension Fund, Social Insurance Fund, Social Insurance Fund and contributions to insurance against industrial accidents and occupational diseases
The rationale for this position is given below in the materials of the System Glavbukh
personal income tax and insurance premiums
Compensation for the care of a child under three years of age is one of the compensation payments established by law. The organization pays it on a mandatory basis, regardless of the presence of such a condition in labor (collective) contracts. That is, the employee receives it outside the framework of labor agreements concluded with the organization. This follows from Decree of the President of the Russian Federation of May 30, 1994 No. 1110. Therefore, do not tax this amount: *
The procedure for accounting for compensation when calculating other taxes depends on whether the organization applies only the general taxation system or combines it with UTII.
BASIC
The amount of compensation can be taken into account when calculating income tax. It is a payment during the period of leave established by law, and is included in the cost of wages. This conclusion follows from paragraph 7 of Article 255 of the Tax Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated April 2, 2012 No. 03-03-07 / 13.
If the organization uses the accrual method, take into account the compensation in income tax expenses at the time of accrual, that is, on the last day of the month (clause 4, article 272 of the Tax Code of the Russian Federation).
If the organization uses the cash method, take into account the compensation in income tax expenses at the time of payment to its employee ().
An example of reflection in accounting and taxation of compensation for the period of parental leave up to three years. The organization applies the general system of taxation
Secretary of CJSC Alfa E.V. Ivanova went on leave to care for a child up to three years from April 1, 2013, submitting all the necessary documents on March 28.
On April 5, 2013, the head of the organization issued an order to award her compensation for caring for a child up to three years old.
Together with the salary for April, the accountant accrued compensation to Ivanova:
Debit 26 Credit 70
- 50 rubles. - Compensation for the period of parental leave up to three years has been accrued.
Compensation was paid to her on the day the salary was issued:
Debit 70 Credit 50
- 50 rubles. - Compensation issued from the cash register.
The accountant took into account the amount of compensation when calculating income tax. He did not tax this amount with personal income tax, contributions for mandatory pension (social, medical) insurance and insurance against accidents and occupational diseases.
G.A. Orlova
deputy head of department legal support FSS of Russia
List of payments
The legislation provides for the following payments related to the birth of a child:*
- allowance for women registered in the early stages of pregnancy;
– allowance for pregnancy and childbirth;
– a one-time allowance at the birth of a child;
– monthly allowance for caring for a child up to 1.5 years old;
– monthly compensation for the period of parental leave up to 3 years.
For working citizens, these benefits (compensations) are paid by the employer (
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You pay childcare allowance for up to 3 years of age for each month of parental leave. This allowance is paid at the expense of the organization in excess of the allowance for caring for a child up to 1.5 years old, reimbursed from the FSS, clause 20 of the Procedure for assigning compensation payments.
To receive benefits, the employee must write an application. It can be combined with an application for leave and childcare allowance for up to 1.5 years of clause 12 of the Procedure.
The amount of the allowance is 50 rubles. per month. It does not depend on average earnings, length of service and what kind of child is in the account. In a locality with a district coefficient, increase the allowance for it in paragraphs 11, 21 of the Order.
Pay the allowance on the day of payment of wages at the end of the month, clause 16 of the Procedure.
Do not tax the personal income tax allowance and insurance premiums and include it in the cost of wages, paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of March 21, 2017 N 03-15-06 / 16239, of May 16, 2006 N 03-03-04 / 1/451.
Posting on the accrual of benefits for the care of a child up to 3 years.
Good evening, dear forum users.
In your opinion, should the Compensation for the care of a child up to 3 years old be reflected in the calculation of insurance premiums (in the line “amounts not subject to taxation”)? Is this payment related to government benefits? Or does it not need to be shown in the calculation?
Thanks to all who responded.
pringl1,
I found a comment to Article 422 of the Tax Code of the Russian Federation:
“For benefits to which the provisions of sub. 1 clause 1 of the commented article, for example, includes the amounts of insurance coverage established by clause 2 of Art. 8 of the Federal Law of July 16, 1999 N 165-FZ "On the basics of compulsory social insurance", namely:
1) payment to a medical institution of expenses related to the provision of necessary medical care to the insured person;
2) old age pension;
3) disability pension;
4) survivor's pension;
5) allowance for temporary disability;
6) benefit in connection with work injury and occupational disease;
7) allowance for pregnancy and childbirth;
8) monthly allowance for caring for a child until he reaches the age of one and a half years;
9) unemployment benefit;
10) a one-time allowance for women registered with medical institutions in the early stages of pregnancy;
11) a one-time allowance for the birth of a child;
12) allowance for sanatorium treatment;
13) social benefit for burial;
14) payment for vouchers for sanatorium treatment and health improvement of employees and their families.
As explained in the PFR letter of October 18, 2010 N 30-21 / 10970, in accordance with the Decree of the President of the Russian Federation of May 30, 1994 N 1110 "On the amount of compensation payments to certain categories of citizens" from January 1, 2001, a monthly compensation payment in the amount of 50 rubles. mothers (or other relatives who actually take care of the child) who are in labor relations on an employment basis with enterprises, institutions and organizations, regardless of organizational and legal forms, and female military personnel who are on parental leave until they reach the age of three . Thus, these benefits and compensations paid in accordance with the law, on the basis of sub. 1, paragraph 1 of the commented article will not be subject to insurance premiums.”
Lermontov Yu.M. Commentary on Chapter 34 of the Tax Code of the Russian Federation "Insurance Contributions" (line by line). M.: Statut, 2017. 176 p.
It follows from this that it is necessary to reflect in the total payments and in payments that are not taxed by the SV.
And this, in turn, means that taxpayers who have maternity leave will receive requests from the tax authorities for clarifications, because. ratio will not be maintained:
Art. 020 r. 1 6NDFL - Art. 025 r. 1 6NDFL >= Art. 030 gr. 1 sub. 1.1 p. 1 SV (from the Letter of the Federal Tax Service of Russia dated March 13, 2017 N BS-4-11 / “On the direction of the Control ratios”), because benefits for caring for a child under 3 years of age are not reflected in line 020 of the calculation of 6-NDFL - The answer to question 4 in the Letter of the Federal Tax Service of Russia dated 08/01/2016 N BS-4-11 /
When a woman goes on parental leave, she is entitled to an allowance. Up to a year and a half, the allowance is paid at the expense of the FSS. In addition, the employee is entitled to an allowance at the expense of the employer. It is paid during the entire parental leave until the child reaches 3 years of age. About what care allowance for up to 3 years is due to women in 2018 - we will tell in the article.
First, care allowance is paid for up to one and a half years. We have provided a detailed calculation in a separate article on the site.
After the employee ends parental leave up to 1.5 years, the employer must continue to pay benefits for caring for a child up to 3 years.
The obligation of the employer to pay the employee an allowance for caring for a child up to 3 years old was established by President Yeltsin's Decree of May 30, 1994. The allowance is 50 rubles per month.
This payment is approved by the order of the head. To receive it, the employee must write an application and submit it to the accounting department.
The period for which the allowance will be accrued and paid depends on when the application was submitted:
An important nuance!
Some accountants mistakenly assume that child care allowance up to 3 years must be paid during the period when paid leave up to 1.5 years has ended and unpaid leave up to 3 years has begun. But it's not.
A monthly payment of 50 rubles is due to an employee who has gone on maternity leave, starting from the first day of parental leave. That is, the total period of payment of this benefit is 3 years.
The allowance for a full month of parental leave is 50 rubles. But there are situations when the vacation begins or ends not from the beginning of the month. In this case, the allowance must be calculated in proportion to the days of vacation.
The formula for calculating the child care allowance for an incomplete month:
The amount of the allowance for the care of a child up to 3 years for an incomplete month
Employees who are on parental leave up to three years of age receive benefits from the employer. In fact, they do not work, but data on them and payments in their favor must be reflected in the calculation of insurance premiums.
Our "maternity leavers" receive monthly childcare allowances in the amount of 50 rubles, paid at the expense of the company. We pay them together with the monthly salary. Should these amounts be reflected in the calculation of insurance premiums?
Leave to care for a child may continue until the child is three years old, and during the entire leave to care for a child up to three years old, the employee is paid a monthly compensation in the amount of 50 rubles at the expense of the employer (clause 1 of Decree of the President of the Russian Federation dated May 30, 1994 No. 1110). This compensation is appointed by the manager by his order within 10 calendar days from the date when the employee's application for its appointment was received.
The company pays compensation at its own expense within the following terms (part 8 of article 13, part 1 of article 15 of the Federal Law of December 29, 2006 No. 255-FZ):
Compensation for caring for a child under three years of age in the amount of 50 rubles is not subject to personal income tax and insurance premiums (clause 1 of article 217 of the Tax Code of the Russian Federation, subparagraph 2 of clause 1 of article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated March 21, 2017 No. 03 -15-06/16239). It can be taken into account as part of labor costs for tax purposes - both for income tax and for the single tax under the simplified tax system (Article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated May 16, 2006 No. 03-03-04 / 1 / 451).
In the calculation of insurance premiums, this compensation must be reflected in income in line 030 of subsection 1.1 of Appendix 1 to Section 1. Payments not subject to insurance premiums are decoded in line 040 (clauses 7.5, 7.6 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 10, 2016 No. No. ММВ-7-11/). Additionally, data on employees receiving these amounts must be filled in section 3 of the calculation.
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What is the procedure for granting child care allowance? How is it calculated? How to determine the maximum amount of such a benefit?
In March, employees of the Ministry of Labor and the Social Insurance Fund issued letters dated 03.03.2017 No. 17-1 / OOG-314 and 02-08-01 / 22-04-1049l, respectively, in which they clarified the calculation of the maximum amount of the monthly childcare allowance for 2017 year. In this article, we recall the procedure for calculating and paying this allowance, taking into account the explanations of officials.
According to Part 1 of Art. 256 of the Labor Code of the Russian Federation, at the request of a woman, she is granted parental leave until the child reaches the age of three years. The procedure and terms for the payment of benefits for state social insurance during the period of the specified vacation are determined by federal laws. For the appointment and calculation of benefits, it is necessary to be guided by Federal Law No. 255-FZ and Order No. 1012n.
In accordance with Part 1 of Art. 11.1 of Federal Law No. 255-FZ, a monthly child care allowance is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on leave to care for him, from the date of granting leave to care for the child until reaching the age of one and a half years.
For your information:
The right to a monthly child care allowance is maintained if the person on parental leave works part-time or at home and continues to care for the child.
At the same time, the appointment and payment of a monthly child care allowance is carried out by the insured (employer) at the place of work of the insured person (employee) within 10 calendar days from the date the insured person applied for it with the necessary documents (Article 13 of Federal Law No. 255-FZ ).
To assign benefits, you must submit the documents listed in Part 6 of Art. 13 of Federal Law No. 255-FZ or clause 54 of Order No. 1012n. So, the insured person must submit the following documents:
application for the grant;
certificate of birth (adoption) of the child being cared for;
a copy or extract from the decision to establish custody of the child;
birth (adoption, death) certificate of the previous child (children) and its copy;
a certificate from the place of work (service) of the mother (father, both parents) of the child that she (he, they) do not use (do not use) parental leave and do not receive (do not receive) a monthly allowance for child care;
if the mother (father, both parents) of the child does not work (does not serve) (do not work (do not serve)) or is studying (training) full-time on basic educational programs in organizations that implement educational activities, - a certificate from the social protection authorities at the place of residence (place of stay, actual residence) of the mother (father) of the child on non-receipt of a monthly allowance for child care.
The payment of benefits is carried out by the employer on the next day after the assignment of benefits, set for payment. wages(Part 1, Article 15 of Federal Law No. 255-FZ, clause 58 of Procedure No. 1012n).
Note:
The entire amount of the monthly childcare allowance, calculated in accordance with the law, is paid at the expense of the FSS budget (part 1, article 3 of Federal Law No. 255-FZ, subparagraphs “a”, paragraph 59 of Procedure No. 1012n).
When calculating benefits, it is necessary to be guided by Federal Law No. 255-FZ and Regulation No. 375. So, according to Part 1 of Art. 11.2 of Federal Law No. 255-FZ, a monthly child care allowance is paid in the amount of 40% of the average earnings of the insured person, but not less than the minimum amount of this benefit established by Federal Law No. 81-FZ. When determining the amount of the monthly allowance for the care of the second child and subsequent children, previous children born (adopted) by the mother of this child are taken into account.
For your information:
From February 1, 2017, the monthly child care allowance is paid in the following amounts:
the minimum allowance for the care of the first child is 3,065.69 rubles;
the minimum allowance for the care of the second child and subsequent children is 6,131.37 rubles.
The monthly childcare allowance is calculated based on the average earnings of the employee, calculated for the two calendar years preceding the year of parental leave (billing period) (Part 1, Article 14 of Federal Law No. 255-FZ, clause 6 of Regulation No. 375). Thus, the calculation period includes 2015 and 2016 calendar years. Note that 2016 is a leap year with 366 days. Accordingly, the number of calendar days in billing period equals 731 (365 + 366).
At the same time, the average daily earnings are determined by dividing the amount of earnings accrued for the billing period by the number of calendar days in this period (part 3.1 of article 14 of Federal Law No. 255-FZ, clause 15 (2) of Regulation No. 375). In addition, Part 3.3 of Art. 14 of Federal Law No. 255-FZ establishes a limit on the average daily earnings for calculating the monthly allowance for child care.
The average daily earnings for calculating the specified allowance cannot exceed the amount determined by dividing by 730 the sum of the maximum base values for calculating insurance premiums to the FSS, established in accordance with Federal Law No. 212-FZ of 24.07. Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017) for two calendar years preceding the year the onset of the corresponding parental leave (part 3.3 of article 14 of Federal Law No. 255-FZ).
Thus, the maximum amount of the average daily earnings for calculating the monthly allowance for child care for insured events that occurred in 2017 is 1,901.37 rubles. ((718,000 + 670,000) rubles / 730 days).
For your information:
The maximum value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, paid to the FSS, is:
for 2015 - 670,000 rubles;
for 2016 - 718,000 rubles.
Consequently, the monthly child care allowance is calculated taking into account all calendar days of the billing period, including taking into account the features of a leap year, while the average daily earnings calculated in accordance with Part 3.1 of Art. 14 of Federal Law No. 255-FZ, cannot exceed 1,901.37 rubles.
For your information:
According to part 3.1 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating maternity benefits, monthly childcare benefits are determined by dividing the amount of accrued earnings for the period specified in Part 1 of this article by the number of calendar days in this period, for with the exception of calendar days falling on the following periods:
for periods of temporary disability, maternity leave, parental leave;
for the period of the employee’s release from work with full or partial pay in accordance with the legislation of the Russian Federation, if insurance premiums to the Social Insurance Fund were not charged on the saved wages for this period in accordance with Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017).
If average earnings of the insured person for 2016 and 2015 is equal to the limit values of the base for calculating insurance premiums for the respective years and in the specified period there are no excluded periods indicated in Part 3.1 of Art. 14 of Federal Law No. 255-FZ, when calculating maternity benefits in 2017, the average daily earnings can be equal to 1,898.77 rubles. ((718,000 + 670,000) rubles / 731 days).
Such clarifications are provided in Letter No. 02-08-01/22-04-1049l dated March 3, 2017 of the FSS of the Russian Federation.
The Letter of the Ministry of Labor of the Russian Federation dated 03.03.2017 No. 17-1 / OOG-314 presents the calculation of the maximum amount of child care allowance in 2017. So, the average daily earnings for calculating the monthly allowance for child care is determined by dividing the amount of accrued earnings for the billing period by the number of calendar days in this period. According to part 5.1 of Art. 14 of Federal Law No. 255-FZ, the monthly childcare allowance is calculated from the average earnings of the insured person, which is determined by multiplying the average daily earnings by 30.4.
The amount of the monthly child care allowance is determined by multiplying the average earnings of the insured person by the amount of the allowance set as a percentage of the average earnings (40% of the average earnings). Thus, the maximum amount of the monthly allowance for child care in 2017 is 23,089 rubles. ((670,000 + 718,000) RUB / 731 days x 30.4 days x 40%).
If, however, the calculation is made according to the rules of Part 3.3 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating benefits in 2017 cannot exceed 1,901.37 rubles. ((670,000 + 718,000) rubles / 730 days). Thus, in accordance with this law, the maximum amount of the child care allowance in 2017 is 23,120.66 rubles. (1,901.37 rubles x 30.4 days x 40%).
It follows from the above explanations: if the employee’s earnings for 2016 and 2015 are equal to the limit values \u200b\u200bof the base for calculating contributions (718,000 and 670,000 rubles, respectively), the maximum benefit depends on whether there were excluded days in the billing period.
If the billing period has been fully worked out, the average daily earnings are 1,898.77 rubles. ((718,000 + 670,000) rubles / 731 days). It is less than the maximum average daily earnings - 1,901.37 rubles. ((718,000 + 670,000) rubles / 730 days). Accordingly, the amount of benefits that an employee can count on is 23,089.03 rubles. (1,898.77 rubles x 30.4 days x 40%).
If the billing period has not been fully worked out, for example, due to the illness of an employee (five days), the average daily earnings are 1,911.85 rubles. ((718,000 + 670,000) rubles / (731 - 5) days). This is more than 1,901.37 rubles, so the maximum amount of child care allowance is 23,120.66 rubles. (1,901.37 rubles x 30.4 days x 40%).
According to paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, the monthly allowance for child care is not subject to personal income tax.
The specified allowance, paid at the expense of the FSS, is not subject to insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance and compulsory social insurance against industrial accidents and occupational diseases (clauses 1 clause 1 article 422 of the Tax Code of the Russian Federation, clause 1 clause 1 article 20.2 of Federal Law No. 125-FZ).
In addition, the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is reduced by the amount of the benefit paid (clause 2 of article 431 of the Tax Code of the Russian Federation, part 2 of article 4.6 of Federal Law No. 255-FZ).
In conclusion, let us once again draw your attention to the fact that the child care allowance paid to the insured person cannot be less than the minimum allowance for the care of the first child - 3,065.69 rubles, for the second child and subsequent children - 6,131 37 rubles, but it cannot be more than the maximum allowance calculated in accordance with Art. 14 of Federal Law No. 255-FZ. At the same time, the procedure for determining the maximum amount of benefits depends on whether there were excluded days in the billing period.
Federal Law No. 255-FZ of December 29, 2006 “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”.
The procedure and conditions for the appointment and payment of state benefits to citizens with children, approved. Order of the Ministry of Health and Social Development of the Russian Federation of December 23, 2009 No. 1012n.
Regulations on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth, monthly childcare benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood, approved. Decree of the Government of the Russian Federation of June 15, 2007 No. 375.
Federal Law of May 19, 1995 No. 81 FZ “On State Benefits for Citizens with Children”.
Federal Law of July 24, 1998 No. 125 FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”.
In the new calculation of insurance premiums in section 3 "Personified information about insured persons", subsection 3.2.1 in line 210 "Amount of payments and other remunerations" - whether benefits for caring for a child up to 1.5 years old are indicated (the employee is on leave for care for a child up to 1.5 years old) and compensation of 50 rubles (the employee is on leave to care for a child from 1.5 to 3 years old)? Does the child care allowance relate to the concept of “amounts of payments and other remuneration accrued in favor of an individual”?
The child care allowance refers to the concept of “amounts of payments and other remuneration in favor of individuals” for the purposes of applying Chapter 34 of the Tax Code of the Russian Federation. When filling out subsection 3.2.1 of section 3 of the new calculation for insurance premiums, the amount of benefits must be indicated in line 210 “Amount of payments and other remunerations”.
Section 3 of the calculation is completed for all insured persons for the last three months of the settlement (reporting) period, including in favor of which payments and other remunerations were accrued in the reporting period within the framework of labor relations. Subsection 3.2 of section 3 is not filled in in personalized information about insured persons, in which there is no data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (settlement) period. Subsection 3.2 contains information on the amounts of payments and other remunerations accrued by payers of insurance premiums in favor of an individual, as well as information on accrued insurance premiums for compulsory pension insurance. When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remuneration to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in. The procedure for filling out subsection 3.2 does not provide for an exception for benefits (exempt from taxation) from the amounts of “payments and remunerations” indicated in the relevant lines.
The object of taxation of insurance premiums for payers, unless otherwise provided by Article 420 of the Tax Code of the Russian Federation, are payments and other remuneration in favor of individuals subject to compulsory social insurance (clause 1 of Article 420 of the Tax Code of the Russian Federation). Separately, Article 422 of the Tax Code of the Russian Federation provides for exceptions, i.e. payments that are not subject to (exempt) taxation of insurance premiums. In particular, these include: monthly allowances for the care of a child up to 1.5 years. When caring for a child until he reaches 3 years of age, the monthly compensation is 50 rubles. Additional payments in favor of the employee as a benefit for caring for a child up to three years old, i.e. in excess of the limits established by the state are subject to insurance premiums (letter of the Ministry of Finance of Russia dated March 21, 2017 No. 03-15-06 / 16239).
Considering this, when filling out section 3 for each employee, it is also necessary to fill out subsection 3.2.1, namely, for each month of the reporting period, in lines 210 - “the amount of payments and other remunerations”, indicate the accrued allowance up to 1.5 years and compensation up to 3 years.
Employees who are on parental leave up to three years of age receive benefits from the employer. In fact, they do not work, but data on them and payments in their favor must be reflected in the calculation of insurance premiums.
Our "maternity leavers" receive monthly childcare allowances in the amount of 50 rubles, paid at the expense of the company. We pay them together with the monthly salary. Should these amounts be reflected in the calculation of insurance premiums?
Leave to care for a child may continue until the child is three years old, and during the entire leave to care for a child up to three years old, the employee is paid a monthly compensation in the amount of 50 rubles at the expense of the employer (clause 1 of Decree of the President of the Russian Federation dated May 30, 1994 No. 1110). This compensation is appointed by the manager by his order within 10 calendar days from the date when the employee's application for its appointment was received.
The company pays compensation at its own expense within the following terms (part 8 of article 13, part 1 of article 15 of the Federal Law of December 29, 2006 No. 255-FZ):
Compensation for caring for a child under three years of age in the amount of 50 rubles is not subject to personal income tax and insurance premiums (clause 1 of article 217 of the Tax Code of the Russian Federation, subparagraph 2 of clause 1 of article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated March 21, 2017 No. 03 -15-06/16239). It can be taken into account as part of labor costs for tax purposes - both for income tax and for the single tax under the simplified tax system (Article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated May 16, 2006 No. 03-03-04 / 1 / 451).
In the calculation of insurance premiums, this compensation must be reflected in income in line 030 of subsection 1.1 of Appendix 1 to Section 1. Payments not subject to insurance premiums are decoded in line 040 (clauses 7.5, 7.6 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 10, 2016 No. No. ММВ-7-11/). Additionally, data on employees receiving these amounts must be filled in section 3 of the calculation.
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Hello!
Please tell me if the organization pays a monthly allowance for the care of the 1st child of 8500 rubles to the maternity leave, it does not pay an allowance of 50 rubles. there was no application from the employee for the payment of this allowance.
On the website of the chief accountant they write that with compensation for caring for a child up to three years in excess of 50 rubles. calculate dues. If you pay compensation within the limits, do not tax it with insurance premiums (subclause 2, clause 1, article 422 of the Tax Code of the Russian Federation). If you pay additional compensation in excess of the norms (more than 50 rubles), charge contributions from the excess amount.
Question: is it necessary to start paying contributions or accruals still fall under Article 217 of the Tax Code of the Russian Federation income that is not taxable (exempt from taxation?
Thank you
Quote: Tax Code of the Russian Federation Article 422. Amounts not subject to insurance premiums
(introduced by Federal Law No. 243-FZ of July 3, 2016)
1. The following are not subject to insurance premiums for the 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
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All employees for whom contributions are paid in Social Insurance are entitled to receive sickness benefits when they fall ill. It is calculated on the basis of a sick leave, which is issued by a doctor in case of illness of the employee himself or, if care is needed for a sick child, as well as for another family member. Pregnant women are also issued a sick leave before going on maternity leave.
Are sick days covered by insurance premiums? Our article will answer this question.
Sick leave is paid by both the employer and the FSS. According to paragraph 1 of part 2 of Art. 3 of the law dated December 29, 2006 No. 255-ФЗ, the employer compensates the sick or injured employee for the first three days with his own funds, and from the fourth day until the end of the sick leave, the benefit is paid by the Fund. In other cases (care for a sick child or family member, pregnancy and childbirth allowance, etc.), the sick leave is fully paid by the Social Insurance Fund. An employee can apply for payment within as much as 6 months after illness, while the employer must calculate the amount of sick leave in 10 days and pay it to the employee in the next salary (Article 12 of the Law of July 24, 2009 No. 212-FZ).
When is disability benefit subject to insurance premiums to the Pension Fund of the Russian Federation, CHI and FSS? The answer to this question is as follows: hospital insurance premiums are never taxed. This applies to all types of disability benefits provided for by law. Let's try to explain why.
Disability benefits paid by the FSS cannot be subject to insurance premiums for compulsory insurance (pension, medical and social), since these benefits are state-owned, and they are exempted from taxation on the basis of paragraph 1 of part 1 of Art. 9 of the law of July 24, 2009 No. 212-FZ.
Employers who pay sick leave from their own funds for the first three days, for the same reason, should not accrue contributions on their part of the payment that is part of the temporary disability benefit.
Insurance contributions to the FSS for “injuries”, as referred to in paragraphs. 1 paragraph 1 of Art. 20.2 of the law of 07.24.1998 No. 125-FZ.
As we found out, sick leave contributions are not calculated, but it should be remembered that personal income tax must be withheld from the full amount of sick leave. The payment of a sick leave to an employee is already minus income tax (13%). This does not apply only to maternity benefits exempt from income tax on the basis of paragraph 1 of Art. 217 of the Tax Code of the Russian Federation. There are no more taxes and contributions from the sick leave.
No, you do not need to withhold personal income tax, NE benefits are not taxed.
Good afternoon No, it is not subject to contributions and personal income tax is not withheld.
The following types of income of individuals are not subject to taxation (exempted from taxation):
1) state benefits, with the exception of temporary disability benefits (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, benefits that are not subject to taxation include unemployment benefits, pregnancy and childbirth benefits;
(Article 217, “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 12/30/2012))
Quote (buhuh86): Good afternoon! No, it is not subject to contributions and personal income tax is not withheld.
Article 9
1. The following are not subject to insurance premiums for payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law:
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;
(Art. 9, Federal Law of July 24, 2009 N 212-FZ (as amended on December 25, 2012) “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”)
Article 217. Income not subject to taxation (exempted from taxation)
The general answer to this question is contained in Art. 7 of the law of July 24, 2009 No. 212-FZ, which establishes such a concept as an object of taxation of insurance premiums (SV). It lists all payments that are or are not related to the contribution object.
However, just by reading this provision of the law, you are unlikely to get a complete picture of what amounts are taxed. After all, there are many nuances in the payment of rewards. Some of them are mentioned in the article.
The object of taxation of the SV is, in fact, a list of payments subject to accruals. And the base is the amount with which contributions are required to be paid. The correct determination and accumulation of the insurance base is the key to error-free payment of ST.
The main part of the amounts taxed by the SV are the labor incomes of individuals, and above all their salaries. But under the employment contract, the employee receives not only it. The range of payments in any organization or individual entrepreneur is quite wide, and for each such payment the question arises: whether to impose contributions. Numerous materials of this subsection of our site will help you to facilitate the search for a solution.
Any businessman who has employees is faced with vacations. Are they subject to fees? Most are taxed. However, there are some vacations that are not eligible for payment.
The second fairly common situation is bonuses. With him, there are even more questions about contributions. Definitely subject to NE "labor" bonuses - for production results, work experience, etc. What about other awards? For example, to the birthday of an employee or company, public or professional holidays. Here everything is not so clear.
Stimulation of employees to work can occur not only through bonuses. They may receive gifts from you.
A separate group of issues is related to the accrual of contributions for payments on business trips and the issuance of money to employees under the report. Both those and others are classified as exempted from ST. However, there are nuances and circumstances in which the accrual of contributions cannot be avoided. And all of them are considered in this subsection of the site.
In continuation of the topic of business trips, read the material. It has a recommendation on what to do in order not to pay contributions from these amounts.
As for accountants, here, too, there is a moment that requires special attention from the point of view of the SV, this is the timeliness of the report and calculation of the advance payment received. Read about how to deal with undisciplined employees in the material .
Employment relations involve the payment of not only wages and other income related to labor activity, but also certain guarantees of a social orientation, in particular, payment to employees for periods of illness. Read about some features of the calculation of contributions to hospital benefits in the article. .
By the way, since 2015, the procedure for accruing SV for leave has changed. For what these changes brought, see the material .
You can hire individuals to work not only under employment contracts. It is also possible to conclude GPC agreements with them, for example, work contracts. The amounts paid under such agreements are also included in the object of the IC. Moreover, the procedure for calculating them is somewhat different from labor. What exactly? We talk about this in detail in the article. .
You can conclude a civil law contract not only with a third-party citizen, but also with your own employee. For example, renting a car from him. Do you have to pay for the SV? It all depends on the type of rental - with or without a crew. How this affects contributions and whether they can be minimized or completely avoided, read the article. .
When the contribution base is determined and all amounts are calculated, it is time to make an appropriate entry in accounting. A typical posting for the accrual of SV looks like this:
Dt X - Kt 69, subaccount Y,
X is the cost accounting account to which you attribute insurance payments (20, 26, 44, etc.);
Y - sub-account to reflect the debt to the relevant fund (social insurance, pension fund, health insurance).
If the issue of reflecting contributions in accounting interests you in more detail, read the article .
In it you will find all the information on accounting for mutual settlements with insurance funds.
Regularly visit this subsection of the site and you will know even more about the calculation of contributions.
