Personal income tax on sick leave in 2021: payment deadline

Is sick leave taxable?

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

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

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

How is sick leave paid after dismissal of an employee?

Temporary disability benefits will be paid after the employee’s dismissal only if the sick leave is issued within a month from the date of leaving work. In this case, it is allowed to present the document to the employer within six months from the date of occurrence of the insured event.

It should be remembered that the procedure for paying sick leave after dismissal of an employee, which was in force until 2007, no longer applies. Previously, the following requirements were required:

the dismissal of the subordinate must have occurred for good reasons;
the period of illness should not last less than 30 days.

Today, neither the reason for leaving work nor the duration of the period of incapacity play a role - sick leave will be paid. The limitation of 30 days from the date of receipt of the calculation is due to the fact that during the month the employer continues to pay insurance contributions to the Social Insurance Fund.

Size calculation

If a person falls ill before the last working day in the organization (for example, dismissal should occur after the working day on March 30th, and the employee went on sick leave on March 29th or 30th), he should be paid sick leave in the same amount as if he would continue to work in the organization, that is, taking into account his length of service (clause 2 of Article 5 No. 255-FZ of December 29, 2006).

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

We talked in more detail about who and how pays sick leave for a former employee after dismissal, in a separate article, and from this material you will learn how long a former employee can submit documents to pay for the ballot.

Calculating the tax amount is quite simple:

First, you need to calculate your income for the two previous calendar years before you received sick leave.
Example: employee Elena fell ill on March 17, 2018. It is necessary to collect all income certificates from her former places of work, if she worked in the organization for less than 2 years, and add them together. Let’s assume that from March 17, 2016 to March 17, 2018, Elena earned a total of 1.1 million rubles.
The resulting figure must be divided by 730 - you get the average daily earnings.
Attention: The number "730" is not adjusted for leap years, it is a fixed value.
Example: divide 1.1 million rubles by 730 - the average daily earnings are 1,506 rubles.
The Government of the Russian Federation approved the minimum and maximum values of payments for sick leave for a dismissed person: 367 rubles and 2,017.81 rubles, respectively.
It is necessary to compare the amount of average daily income with the established limits; if it exceeds the maximum or, conversely, does not exceed the minimum threshold, the established limit must be taken as the final value. Example: Elena’s average daily income is 1,506 rubles, which is fully within the limits established by law.
If sick leave was taken before the last working day, the percentage of the full benefit is set depending on the total length of service of the employee and the cause of temporary disability (maternity leave, personal illness, etc.).
To ensure that no mistakes are made anywhere, to make calculations you need to rely on Art. 7 and Art. 9 Federal Law dated July 24, 1998 No. 125-FZ.
Example: Elena fell ill on March 28, and her dismissal occurred on March 30. In this case, it is necessary to calculate her length of service. She has been working for less than five years, and the reason for her disability is her own illness. Accordingly, according to Art. 7 of Law No. 255-FZ, she must receive exactly 60% of the average daily earnings.
If sick leave was issued after dismissal, but within 30 calendar days from the date of working the last working day, the percentage of the full benefit is fixed - 60% of the average daily earnings.
We recalculate the amount of the benefit taking into account the percentage of daily earnings and multiply this number by the number of days spent in a disabled state.
Example: Elena’s 1506 rubles are multiplied by a factor of 0.6 = 903 rubles; She was sick for 6 days, which means the final sick leave payment will be 5,418 rubles.
The personal income tax amount will be 13% of the final benefit payment.
Example: the deduction to the state for payment of benefits will be 5418x0.13=704.34 rubles.

Our experts have prepared a number of special publications on the topic of dismissal and sick leave, which can be useful to both employers and employees. From them you will learn:

What to do if an employee wrote a statement and went on sick leave and will the period of stay on it be counted as 2 weeks of work?
Is it possible to fire an employee for frequent sick leave and how to correctly draw up a certificate for calculating a certificate of incapacity for work?

Payment of personal income tax by individual entrepreneurs for 2021

Author: Danchenko S.P. , expert of the information and reference system "Ayudar Info"

Question:

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

Is an individual entrepreneur applying the general taxation regime required to submit Form 4-NDFL in 2021?

Answer:

The procedure for calculating and paying personal income tax by individual entrepreneurs applying the general taxation regime is established by Art. 227 Tax Code of the Russian Federation.

For many years, the norm provided for in paragraph 7 of Art. 227 of the Tax Code of the Russian Federation, according to which, if during the year individual entrepreneurs received income from business activities or from private practice, taxpayers were required to submit a tax return reflecting the amount of expected income from this activity in the current tax period in the tax period authority within five days after the expiration of a month from the date of occurrence of such income. In this case, the amount of estimated income was determined by the taxpayer.

The tax return form on the estimated income of an individual (form 4-NDFL) was approved by Order of the Federal Tax Service of Russia dated December 27, 2010 No. ММВ-7-3/ [email protected]

Thus, the above norms of the Tax Code of the Russian Federation directly established the right of the taxpayer to independently determine the amount of expected income for calculating advance payments for personal income tax. At the same time, the taxpayer had the right to determine the amount of estimated income in the amount of estimated income from business activities, taking into account the estimated expenses for conducting activities (which are a professional deduction for personal income tax).

According to paragraph 8 of Art. 227 of the Tax Code of the Russian Federation, the calculation of the amount of advance payments was made by the tax authority on the basis of the amount of estimated income reflected in the tax return in Form 4-NDFL, or the amount of income actually received from these types of activities for the previous tax period, taking into account tax deductions provided for in Art. 218 and 221 of the Tax Code of the Russian Federation.

This was the case back in 2021.

On 01/01/2020, the changes introduced by Federal Law dated 04/15/2019 No. 63-FZ in clauses 7 and 8 of Art. came into force. 227 of the Tax Code of the Russian Federation: individual entrepreneurs based on the results of the first quarter, half a year, nine months calculate the amount of advance payments based on the tax rate, actual income received, professional and standard tax deductions, as well as taking into account previously calculated amounts of advance payments.

This means the following:

1) there is no longer a need to submit a tax return in form 4-NDFL;

2) now the amount of advance payments is calculated not by the tax authorities, but by the individual entrepreneur himself;

3) the amount of advance payments for personal income tax must be calculated quarterly - based on the results of the first quarter, half a year, nine months;

4) when calculating advance payments, you can take into account professional and standard tax deductions for personal income tax, as well as the amount of advance payments;

5) advance payments for personal income tax should be calculated not from estimated income, but from actual income.

Since the concept of “estimated income” was not defined in the Tax Code of the Russian Federation, this allowed individual entrepreneurs to underestimate the amount of the advance payment for personal income tax. Now this will not be possible, since the amount of advance payments for personal income tax must be calculated from the actual income received.

This is important to know: How many days in advance is a report written on the dismissal of a serviceman?

It can be assumed that the corresponding changes will be made to the tax return in form 3-NDFL, in which individual entrepreneurs will indicate all the necessary data for calculating advance payments. Based on this information, tax authorities will charge penalties in case of underpayment of advance payments.

Please note that in the current tax return in Form 3-NDFL, individual entrepreneurs indicate only the amount of advance payments actually paid (based on payment documents) on line 070 of Appendix 3 of the declaration. When calculating personal income tax for 2021, individual entrepreneurs will need to indicate the accrued amounts of advance payments somewhere in the 3-NDFL form, which will require changes to the 3-NDFL form.

Question:

In what order should an individual entrepreneur make advance payments for personal income tax in 2021?

Answer:

The usual procedure for paying personal income tax for individual entrepreneurs in 2021 was as follows (clauses 9 and 10 of Article 227 of the Tax Code of the Russian Federation).

Advance payments were paid by the taxpayer on the basis of tax notices:

for January – June – no later than July 15 of the current year in the amount of 1/2 of the annual amount of advance payments;

for July - September - no later than October 15 of the current year in the amount of 1/4 of the annual amount of advance payments;

for October - December - no later than January 15 of the following year in the amount of 1/4 of the annual amount of advance payments.

In addition, in the event of a significant (more than 50%) increase or decrease in income during the tax period, the taxpayer was required to submit a new tax return in Form 4-NDFL indicating the amount of estimated income from activities for the current year. In this case, the tax authority recalculated the amounts of advance payments for the current year based on unfulfilled payment deadlines. The recalculation of advance payment amounts was carried out by the tax authority no later than five days from the date of receipt of the new tax return.

From January 1, 2021, Federal Law dated April 15, 2019 No. 63-FZ, clauses 9 and 10 of Art. 227 of the Tax Code of the Russian Federation were declared invalid, and clause 8 of Art. 227 of the Tax Code of the Russian Federation is presented in a new edition, according to which advance payments based on the results of the first quarter, half year, nine months are paid no later than the 25th day of the first month following, respectively, the first quarter, half year, nine months of the tax period.

Thus, from 2021, the procedure for paying personal income tax by individual entrepreneurs will change dramatically:

the tax authorities do not issue any notices, the individual entrepreneur himself calculates the amount of the advance payment (see above);

The deadlines for paying personal income tax have changed.

Taking into account the amendments made, in 2021 individual entrepreneurs must pay personal income tax on time (including postponements) no later than:

01/15/2020 – last advance payment for 2021;

04/27/2020 – advance payment for the first quarter of 2021;

07/15/2020 – annual payment for 2021;

07/27/2020 – advance payment for the first half of 2021;

10/26/2020 – advance payment for nine months of 2021.

Since the deadline for payment of personal income tax established by clause 4 of Art. 228 of the Tax Code of the Russian Federation has not changed, the tax for 2021 will need to be paid no later than July 15 of the year following the expired tax period, that is, no later than 07/15/2021.

How is it displayed in declarations?

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

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

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

Personal income tax upon dismissal: transfer deadline

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

Personal income tax for company employees

In order to calculate the full amount of tax that must be paid to the state treasury upon dismissal of an employee, you must first identify the full amount of payments. You need to add up wages, compensation for unused vacation and severance pay (in some cases). The resulting amount must be multiplied by a correction factor taking into account the taxation of personal income at 13%.

The benefit must be assigned to the employee within 10 calendar days from the date of presentation of sick leave to the employer, and transferred on the nearest payday after the assignment of the benefit, established by the employer (part 1 of article 15, part 8 of article 13 of the Law of December 29, 2021 No. 255-FZ).

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Personal income tax on sick leave

If your employee is sick, then during the period of temporary disability you must pay him benefits on the basis of the sick leave certificate submitted by him (Article 183 of the Labor Code of the Russian Federation, clause 1, part 1, article 2, part 1, article 13 of the Law of December 29, 2021 No. 255-FZ). In general, the first 3 days of illness from the employee’s period of incapacity are paid at the expense of the employer, the remaining days - at the expense of the Social Insurance Fund (Part 1, Article 3, Clause 1, Part 2, Article 3, Part 1, Article 6 of the Law dated December 29, 2021 No. 255-FZ ).

Personal income tax on sick leave in 2021

In the 2-NDFL certificate, income is reflected monthly, indicating the codes established by Order of the Federal Tax Service dated September 10, 2021 No. ММВ-7-11/ [email protected] . Until 01/01/2021, all amounts paid in the final settlement were reflected using one code 2000. Any compensation upon dismissal was also reflected under it; The personal income tax code 2021 for these payments has new meanings introduced by the Order of the Federal Tax Service dated October 24, 2021 No. ММВ-7-11/ [email protected] :

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

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

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

Severance pay will be subject to personal income tax only if it exceeds 3 times the average monthly earnings (6 times the average monthly earnings for the regions of the Far North). There is no need to calculate personal income tax on the amount of severance pay that does not exceed the maximum amount (clause 3 of Article 217 of the Tax Code of the Russian Federation).

To a resigning employee, depending on the grounds for terminating his employment contract (for example, upon liquidation of an organization, reduction of staff, conscription for military or alternative service, etc.), the employer also pays severance pay as part of the amounts due (Article 84, Art. 178 Labor Code of the Russian Federation).

Is severance pay subject to personal income tax upon dismissal?

The calculation of an employee upon his dismissal (payment by the employer of wages and other amounts due to him) is made on the last working day of this employee. If he did not work on the day of termination of the employment contract, then settlement with the dismissed employee is made no later than the next day after he contacts the employer for payment (Article 84.1, Article 140 of the Labor Code of the Russian Federation).

According to the Tax Code of the Russian Federation, it is impossible to calculate and withhold personal income tax from wages for December, which are issued on the last working day of the year. The Ministry of Finance also thinks so (letter dated October 28, 2016 No. 03-04-06/63250). Individuals will receive income only on December 31. And personal income tax must be calculated on the date of receipt of income (clause 3 of Article 226 of the Tax Code of the Russian Federation). This means that it is necessary to withhold tax from wages for December only in January. For example, from the salary for the first half of the month.

The date of actual receipt of income in the form of wages is considered to be the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). If an employee was not fired on the last day of the month, the date of actual receipt of income in the form of wages is considered to be the last day he worked for which income was accrued.

Deadline for paying personal income tax upon dismissal of an employee in 2021

Material benefits from saving on interest. Income in kind (gifts, products, etc.).

The tax is withheld on the day of payment of the nearest monetary income from which personal income tax can be withheld. You can withhold no more than 50% of your income. The deadline for personal income tax payment is no later than the day following the payment of income.

Persons who have an object of taxation are required to transfer tax to the budget. But due to the fact that the provisions of Ch. 23 of the Tax Code of the Russian Federation applies to individuals and organizations performing the functions of a tax agent; when talking about the deadlines for paying personal income tax, it is also necessary to be guided by the payer’s belonging to one or another category.

IMPORTANT! In most situations, the tax must be transferred no later than the day following the day the income was paid. The exception is vacation and sick leave. Tax on them must be paid no later than the last day of the month in which vacation or sick leave was paid.