Insurance premiums from vacation pay: is payment subject to a fee, how is it calculated and when to pay?

Rules for calculating insurance premiums from vacation payments

The employee's annual leave period (standard - 28 days) is paid in full based on the average daily earnings for the last 12 calendar months.

From each accrual, the employer makes contributions to various authorities. Income tax on vacation pay is withheld directly from labor remuneration and transferred to the Federal Tax Service. All other contributions are paid from the company’s funds in the following proportions of income:

for the formation of pension provision – 22%;
for social insurance – 2.9%;
for compulsory health insurance – 5.1%;
insurance for injuries and occupational diseases – from 0.2%.

In addition to annual paid leave, other types of leave are also subject to payment of contributions. But there are exceptions.

Vacation payments are taxable

Based on Art. 114 and 115 of the Labor Code, any person officially registered with any company or government agency can take a vacation every year, the duration of which is 28 days. But the Labor Code also provides for other types of vacations.

These include:

leave for irregular working hours or harmful conditions, as well as other types of rest periods that are offered for working conditions or conditions;
study leave , which allows you to get an education or improve your academic degree without dismissal and while maintaining your main place of employment;
other rest periods that are not specified in the Labor Code, but are offered at the initiative of the employer.

Attention! Company managers often offer their employees special additional prenatal leave, which is paid in full, and insurance premiums must be transferred from these funds.

But according to the law, there are some types of vacation payments from which social insurance contributions are not paid.

This includes:

additional rest period , which is intended for people exposed to radiation during the Chernobyl accident, since payments are represented by compensation, and they are also assigned from the budget;
leave is prescribed if necessary to undergo sanatorium-resort treatment, and it is provided to employees who have been diagnosed with an occupational disease or who have received an industrial injury during the performance of their work duties.

Important! If an accident occurs with one of the employees during work, the head of the enterprise is obliged to provide such a specialist with paid leave for treatment and rehabilitation, and travel to the place of treatment is additionally paid.

For the above vacations, payments are not vacation pay, but social security. Therefore, funds are not transferred from them to the Pension Fund and other funds.

It is also useful to read: Refund of overpaid insurance premiums

When is it necessary to pay personal income tax on vacation pay?

In 6-NDFL, this tax must be included in full for the month in which the payment was made. Example of retention Example conditions: The employee is entitled to regular leave from March 27 to April 15, 2021 inclusive (20 calendar days).

Articles on the topic (click to view)

Fine for late payment of vacation pay
What to do with unused vacation
What to do if your employer does not pay vacation pay
How long after employment is vacation allowed?
Is maternity leave taken into account when calculating pensions?
Accounting for compensation for unused vacation
Dismissal while on maternity leave

Date of actual receipt of income - .
Personal income tax withholding date - .
The transfer deadline is (since the last day of March is Saturday).

Useful video About the deadlines for paying personal income tax and insurance contributions from vacation pay, see the video: Conclusions The employer is required to withhold 13 percent of the tax from accrued vacation pay and pay it to the tax office.

When to pay

Sometimes accountants have doubts about the timing within which insurance premiums from vacation pay must be transferred: when to pay is explained in detail in Art. 431 Tax Code of the Russian Federation. Vacation pay is part of the basic earnings of each employee, therefore they are included in the calculation base in accordance with Art. 420 Tax Code of the Russian Federation. Discussed payments are calculated and paid based on the results of the month from all remunerations under the contract, except for exceptions established by law. The transfer is made in accordance with clause 3 of Art. 431 of the Tax Code of the Russian Federation, until the 15th of the next month. If an incorrect calculation or late payment is made, the employer may be held liable and penalties may be imposed.

Legal documents

Article 114
115 Labor Code of the Russian Federation
Article 420 of the Tax Code of the Russian Federation
Art. 422 Tax Code of the Russian Federation
Letter of the FSS dated November 17, 2011 No. 14-03-11/08-13985
Art. 279 Labor Code of the Russian Federation
Art. 431 Tax Code of the Russian Federation
Art. 431 Tax Code of the Russian Federation

What are the fees?

Are vacation pay taxable? Since vacation pay is part of earnings, the employer must include it in the calculation base and when calculating insurance premiums . If he evades this duty, he will be subject to penalties.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

The amount of vacation pay will be: 1365.2 rubles. x 14 = 38225.6 rub. 13% of this amount is 4969.3 rubles, which must be transferred to pay personal income tax.

You will learn about the deadlines for personal income tax payment in the following video:

Contributions to the Pension Fund, FFOMS and Social Insurance Fund

Is the holiday subject to insurance contributions?

Along with income tax, the employer is required to pay insurance contributions to the following organizations:

Pension Fund.
Social Insurance Fund.
Compulsory health insurance fund.

Funds must be paid by the 15th of the following month . If the vacation is taken out in August, contributions from vacation pay are transferred until mid-September.

When to calculate and pay contributions

Funds accrued to a citizen when going on legal leave are considered a source of income under current legislation. Therefore, taxes and insurance premiums are also charged on vacation funds.

Insurance premiums are calculated at the end of the month, after which, according to the law, the employer is obliged to transfer the amount of tax and insurance premiums no later than the 15th of the next month. Therefore, in order to reconcile and correctly determine the amount of vacation pay for each employee, the accountant of a particular enterprise is given a period of 15 days, after which he is obliged to transfer these types of payments, as well as to draw up the required report.

In case of violation of the deadlines for the transfer of tax insurance contributions, as well as in the case of failure to timely submit a report to the tax authority, the law provides for punishment. Failure to submit reports and funds on time will result in penalties. Fines will be assessed not only on the accountant, but also on the director of a particular organization. The amount of penalties is considered on an individual basis.

Vacation funds are due to all citizens engaged in working activities. All vacation funds are subject to tax and a mandatory insurance contribution, which are deducted from the applied amount for the citizen’s vacation. According to current legislation, taxes and insurance premiums are not calculated only in the event of an industrial injury, work in an enterprise with an increased health hazard, or during the educational process. In other cases, non-payment may result in penalties and increasing penalties.

How are insurance premiums calculated from vacation pay?

At the legislative level, regulation of the mechanism for calculating and subsequent payment of insurance premiums is carried out in chapters. 34 NK.

In accordance with paragraph 1 of stat.

420 taxable objects include various types of payments to individuals within the framework of existing labor and civil law relationships. Vacation pay is subject to insurance contributions in the general manner, since it is provided to personnel under the terms of concluded employment contracts.

Amounts not subject to insurance premiums

Insurance premiums are required to be calculated on the following types of vacation pay:

Annual basic rest - this type of leave is entitled to all employees without exception. The total duration is 28 days (calendar) per year, the right to rest for newly hired specialists arises after six months of employment with the employer (stat. 115, 122 of the Labor Code).
Additional basic rest - such periods are issued and paid to the employee for employment in certain working conditions. For example, for working in harmful or dangerous production, at irregular hours, etc. (stat. 116, 321 TC).
Other vacations - the employer, at its discretion, has the right to establish other types of vacation for employees that are not specified in labor legislation. The exact regulations should be approved by the company’s LNA.

This is important to know: Can a father go on maternity leave to care for a child?

There is no requirement to charge insurance premiums on the following types of vacation pay:

Medical leave for referral to sanatorium-resort institutions - such leave is granted to employees who have a work-related injury or occupational disease (Clause 1, Article 8 of Law No. 125-FZ).

Types of vacations from which insurance premiums are calculated

Annual paid leave is the right of any employee (Part 1 of Article 21, Articles 114, 115 of the Labor Code of the Russian Federation).

The Labor Code, in addition to annual leave, provides for other categories of leave:

leaves granted to employees for a certain regime or working conditions, for example, irregular working hours, harmful or dangerous working conditions, special nature of work, etc. (Article 116, Article 321 of the Labor Code of the Russian Federation);
leave related to combining work with educational activities: obtaining higher education, a bachelor's degree, etc. (Articles 173–176 of the Labor Code of the Russian Federation);

Insurance premiums must be calculated for all categories of vacations (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 of the law of July 24, 1998 No. 125-FZ). This also applies to vacations that are not stipulated in the Labor Code of the Russian Federation, but provided for by the employer.

Other deductions from vacation pay

In addition to income tax, contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund are subject to accrual on vacation pay amounts. Insurance contributions from vacation pay are calculated in the month in which vacation pay is calculated and are payable no later than the 15th day of the month following the month of their accrual. For example, if an employee goes on vacation from May 1 and vacation pay is accrued in April, contributions must be paid no later than May 15. The amounts of insurance contributions to the Social Insurance Fund regarding insurance against accidents at work are subject to transfer simultaneously with the payment of wages in the month in which vacation pay is accrued. Insurance premiums from vacation pay in 2015 are calculated at the following rates (with the exception of preferential and increased rates):

Are holiday pay subject to insurance contributions in 2021?

Both the employer and the accountant, sending the employee on a well-deserved vacation and calculating payments to him, ask the question: are vacation insurance premiums accrued. Knowing the answer to this question is really useful.

What are vacation pay?

According to the Labor Code of the Russian Federation, every person, in addition to the right to work (and social benefits at the same time), also has the right to a well-deserved annual rest.

Since he does not perform his job duties on vacation days, it seems that he is not entitled to payment, but then it turns out that the choice is small: either never take a break from work, or accept a loss in salary.

Therefore, the legislation provides for payments for the vacation period in the amount of average earnings.

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Nuances of granting leave

Before we talk about what insurance premiums are charged on vacation pay, and whether they are charged at all, it is necessary to note how these paid days off from work are generally provided.

Everyone knows that vacation is called annual calendar leave, but rarely does anyone think that it is so called because it is given only once a year.

This also happens because enterprises often divide workers’ rest into several periods, usually two weeks or so.

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Duration of calendar rest

In general cases, the law recommends the number of vacation days is twenty-eight, but if a manager wants to reward his employees, for example, with thirty days, this is not prohibited.

In addition, a certain category of employees, for example, workers in the education sector, can rest much longer - due to the specifics of the profession and the structure of the work process.

It must be remembered that, according to labor legislation, at least one part of the vacation must be at least two weeks - such a period is considered sufficient for proper rest.

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Procedure for granting leave

To earn the right to paid holidays, you must first work a certain number of working days.

As mentioned above, rest is considered annual, but for the first time you can take a break from your company and colleagues already six months after your first working day.

Of course, this must be agreed upon with superiors and colleagues - usually organizations have already drawn up a vacation schedule for the whole year in January, and they are not very willing to change it. This is due to the accrual and issuance of funds for employees.

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Holiday pay and taxes

Holiday pay is subject to insurance contributions in the same way as wages. This means that the following must also be calculated:

employee income tax;
contribution to compulsory social insurance;
premium for insurance against industrial accidents and occupational diseases.

Personal income tax collection can occur either at the time of cash issuance or when funds are transferred to the employee’s bank account.

Contributions to the Social Insurance Fund, Pension Fund and FFOMS are accrued in the month in which vacation pay is accrued, and are paid no later than the 15th day of the next month (after the month of accrual of vacation pay), with the exception of contributions to the social insurance fund for insurance against industrial accidents: these contributions are paid together with payment of wages for the month in which vacation pay was accrued.

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What taxes and contributions are subject to holiday pay:

Source: https://ipinform.ru/kadry/otpusknye/oblagayutsya-li-otpusknye-straxovymi-vznosami.html

Types of vacations not subject to insurance contributions

Vacation pay is not subject to insurance premiums in the following cases:

additional rest for liquidators of the accident at the Chernobyl nuclear power plant or those affected by its consequences;
leave for sanatorium-resort treatment in health institutions due to the consequences of injury or occupational disease;
social leaves provided to women in connection with the birth of children - sick leave for pregnancy and childbirth (maternity leave) and time to care for a child up to one and a half or three years.

According to the provisions of Art. 422 of the Tax Code, accruals for the described periods are classified as social security payments. According to the legislation of the Russian Federation, in this case, contributions from vacation pay are not paid.

From vacation pay

The right to annual paid leave is approved by law in the Labor Code of the Russian Federation (115 Labor Code of the Russian Federation). The same document provides for other types of long rest:

provided for certain conditions and working hours, for example, in the case of establishing irregular working hours;
related to studies combined with work.

Vacation pay is subject to insurance contributions based on Art. 422 of the Tax Code of the Russian Federation. This rule applies to all types of vacations, even if they are established by a collective agreement or other local regulatory (internal) act, as well as compensation for unused vacation upon dismissal. However, exceptions are also established in Art. 422 of the Tax Code of the Russian Federation and other regulations.

Due dates for payment of contributions

The company is obliged to transfer contributions from the funds issued to the employee no later than the fifteenth day of the month following the one in which the employee was given the remuneration. This rule is spelled out in paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation.

Working conditions regulated by the Labor Code and Tax Code of the Russian Federation oblige employers to comply with the specified period. Responsibility for its violation is expressed in the form of a penalty for each day of delay and a fine equal to 20% of the amounts subject to deduction.

The company also faces liability if an accounting error was made that led to an incorrect calculation of the amounts payable. For such a violation, fines of 5-10 thousand rubles are provided. for the head of the enterprise and the chief accountant.

An example of calculating insurance contributions for vacation pay for an annual 28-day rest period in the amount of 30 thousand rubles:

IMPORTANT! Contributions must be made in separate payments to the appropriate funds within the period prescribed by law.

Are they charged according to law?

Every officially working citizen of Russia is supposed to be given annual paid leave.

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

The Labor Code of the Russian Federation also enshrines the right to additional leave, which is given due to dangerous working conditions, irregular working hours or the special nature of the work.

Important! The Russian Tax Code states that insurance contributions are subject to vacations of any kind, including paid annual and additional ones.

An exception is maternity and child care leave; benefits paid on these grounds are not subject to contributions.

Insurance premiums must be transferred:

for pensions at a rate of 22%;
for social (disability and maternity) at a rate of 2.9%;
in medical - 5.1%;
for social protection from occupational diseases - from 0.2%.

The first three are accrued for payment to the Federal Tax Service, the last - to the Social Insurance Fund.

There are some exceptions in the form of non-taxable holiday periods.

The following holidays are not subject to contributions:

To undergo medical treatment in resort organizations for workers who have work-related injuries or occupational diseases. Such vacation is considered paid. Moreover, the employer is obliged to reimburse the costs of travel and treatment. This is stated in Law No. 125-FZ, paragraph 1, article 8.
Victims of radiation as a result of the Chernobyl disaster. Budget funds are used for such payments.

Due to the fact that such payments for the above types of paid vacation are made at the expense of social insurance, vacation pay contributions are not accrued.

We also recommend reading: Is vacation compensation subject to insurance contributions?

When to pay in 2021?

Almost all insurance contributions must be paid to the Federal Tax Service budget, except for injuries.

Important! The payment deadline, according to Article 431 of the Tax Code of the Russian Federation, is until the 15th day of the next month in which vacation pay is accrued.

If the 15th is a weekend or non-working day, then the deadline is considered to be the nearest working day. This procedure is established by clause 7 of Art. 6.1 Tax Code of the Russian Federation.

This is important to know: How long after employment is leave due?

In 2021, the terms and conditions for paying contributions for injuries to the Social Insurance Fund are the same as to the tax office. The payment procedure is prescribed in clause 4 of article 22 of Federal Law No. 125 dated.

If you do not pay your dues on time, then the tax office will charge penalties. If arrears are identified during an audit, the organization is also imposed a fine of 20% of the debt amount.

Vacation pay for employees engaged in hazardous work is subject to additional tariff contributions

Additional tariffs for insurance contributions for compulsory pension insurance apply to payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs 1 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions”.

At the same time, the mentioned insurance premiums at additional tariffs, as well as insurance premiums at the main tariffs, are charged in the generally established manner on all payments and remunerations in favor of the employee, recognized as the object of taxation, with the exception of the amounts specified in Article 422 of the Tax Code.

An employee who holds a position in a job with harmful, difficult and dangerous working conditions, but is absent from work due to being on annual paid leave, educational leave, maternity leave, parental leave until the child reaches the age of 1, 5 years, due to temporary disability, etc., continues to be considered employed in the above jobs.

This is important to know: Is it possible to take vacation in advance before maternity leave?

Thus, payments in favor of the above-mentioned employee holding a position at work with harmful, difficult and dangerous working conditions, accrued in the month the employee is on the mentioned vacations or during a period of temporary disability, are fully subject to insurance premiums in the generally established manner, including for OPS at additional rates.

Are they accrued?

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Regardless of the chosen taxation system used at the enterprise, insurance contributions for compulsory medical, pension and social insurance are charged on the entire amount of vacation pay (Article 420 of the Tax Code of the Russian Federation).

In addition, deductions for accidents and occupational diseases are calculated on the amount issued (125-FZ of July 24, 1998).

The Tax Code indicates the need to tax any type of employee rest, with the exception of maternity leave, and rest accompanied by treatment in sanatorium-resort institutions. Payment under these circumstances is made from the funds of the Social Insurance Fund; contributions are not charged.

When and how to pay in 2019?

The transfer must be made no later than the 15th day of the month following the month of accrual of vacation pay (Article 431 of the Tax Code of the Russian Federation, clause 3).

If the payment day coincides with a weekend or holiday, the payment order should be issued on the next business day following the transfer deadline.

For this type of tax burden, the day of payment of vacation pay or the date the employee starts rest does not matter.

The payment procedure is influenced by which company accrues them. If a separate division independently calculates payments, then the transfer of insurance premiums is carried out at its own location. If all actions are carried out by the head office, then it pays this type of deductions (Article 431 of the Tax Code of the Russian Federation, clause 11).

How holiday pay is assessed - example

Initial data:

Employee Klekovkina M.A. Irregular working hours are established. The collective agreement gives her additional leave of 8 days.

Is it possible to pay insurance premiums from vacation pay earlier?

The employer calculates mandatory payments for contributions based on the results of each calendar month based on the amounts accrued in favor of the employee (Part 3, Article 15 of Law No. 212-FZ of July 24, 2009). And he pays them to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund no later than the 15th day of the month following the month of accrual (Part 5, Article 15 of the Law of July 24, 2009 N 212-FZ).

payment for leave for sanatorium-resort treatment provided if an employee has an accident or receives an occupational disease (clause 1, part 1, article 9 of the Law of July 24, 2009 N 212-FZ, subclause 3, clause 1, article 8 Law of July 24, 1998 N 125-FZ, Letter of the Ministry of Labor dated October 27, 2015 N 17-3/B-524).

What holiday payments are not subject to contributions?

The legislation of the Russian Federation provides for the following payments in connection with an annual long vacation, for which payments for insurance purposes are not accrued:

payment in connection with being on additional leave for citizens exposed to radiation during the accident at the Chernobyl nuclear power plant (clarified in the Letter of the Social Insurance Fund dated November 17, 2011 No. 14-03-11/08-13985). These payments are not compensation in connection with injury to health and are transferred from budgetary funds;
payment for time spent in sanatorium-resort treatment institutions if the employee suffered as a result of an accident at work or developed an occupational disease (Letter of the Ministry of Labor dated October 27, 2015). This is effectively social security.

Now let’s answer the question: are insurance premiums calculated on the premium?

Is it possible to transfer insurance premiums in the middle of the month?

Withhold personal income tax on income paid in kind or in the form of material benefits from any monetary remuneration paid to an employee. That is, in this case, the date of payment of income and the date of tax withholding may differ. In this case, the withheld tax amount cannot exceed 50 percent of the amount of monetary remuneration.

The tax agent’s obligation to transfer personal income tax to the budget can be considered to have arisen if the following conditions are simultaneously met: – wages for the past month have been accrued (the management of the organization has approved the payroll for the payment of wages); – the amount of personal income tax subject to withholding from the income of each employee has been determined (accounting entries related to the withholding of personal income tax have been made, and accounts payable have been generated in account 68 subaccount “Personal Income Tax Payments”).