NDFL from vacation and hospital: directory for accountant. NDFL from the hospital sheet - is held or not, orders and deadlines for the payment of personal income tax on sick leave

State benefits paid to individuals in the general case are not subject to income tax, but an exception is made to care for temporary disability and care for a sick child (article 217 (1) of the Tax Code of the Russian Federation). In other words - Ndfl from the hospital leaf in 2018 it is necessary to hold and transfer to the budget.

To whose account is paid hospital

According to Article 2 of the Law of December 29, 2006 No. 255-FZ, temporary disability allowance is paid in obligatory Only workers adopted by software. Is the NDFL hospital sheet? In the case of payments to performers providing services within? No, because these persons cannot claim to receive compensation for the disease from the employer and FSS, respectively, and the tax retention does not occur due to the lack of tax base.

The manual for the first three days of the hoe of workman is paid at the expense of the employer's funds, other days before the restoration of disability or the establishment of disabilities - at the expense of the social insurance fund. Insurance premiums for the amount of benefits are not accrued. The employer must accrual money within 10 days from the date of presentation of a sheet of disability, and list them together with the shipment of the nearest salary.

Listing NDFL from sick leave in 2018

When paid by illness, the employer acts as a tax agent, i.e. Must retain income tax And list it to the budget. The NDFL rate in 2018 during the payment of the hospital did not change and installed at the level of 13%.

As for the tax base for calculating NDFL, it depends on whether your region participates in the pilot project of the FSS. In general, the income tax is held with the entire payment, without separating it to that part, which pays the employer and the one that pays for the social.

Example: Worker VEGA LLC Alekseeva N.A. It was on the treatment in the hospital 10 days. Based on a sheet of disability, an accountant calculated a sick benefit of 12780 rubles. Of these, three days were paid at the expense of the organization's funds (1278 * 3 \u003d 3834 rubles), and another 7 days - due to the FSS (1278 * 7 \u003d 8946 rubles). Given that the whole amount was paid by society along with the salary, the NDFL as the tax agent holds the organization. Calculate the income from the manual: 12780 * 13% \u003d 1661.4 rubles. Alekseev will receive 12780 - 1661,4 \u003d 11118.6 rubles.

Ndfl from hospital: Pilot FSS project

In the above example, the employer kept tax from all incomes, including the part that is paid at the expense of the Social Fund. In the general case, the FSS reimburses this amount after submitting an employer for the reimbursement of debt according to the form of 4-FSS.

Since 2012, the social insurance fund has launched pilot project "Direct payments", within the framework of which the part it is supposed to be paid from the funds of social resources is sent to the employee directly. The goal of the project is the effective use of budgetary funds, protecting the interests of employees from unscrupulous employers, delaying or not paying benefits, reducing insurance fraud, reducing errors in calculations.

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

Is NDFL held with a hospital sheet with a pilot project? Yes, of course, but in a special order:

1. The employer pays from own funds Only three days of illness and holds NDFL only from this amount;
2. Starting from the 4th day of the disease, the benefit is listed due to the FSS, he also acts as a tax agent for this amount.

If you return to our example, the accountant of VEGA LLC will keep income only with the amount that was paid at the expense of the organization's funds (1278 * 3 \u003d 3834 rubles). Income tax will be 3834 * 13% \u003d 498.42 rubles, and the employee will receive 3335.58 rubles. The rest of the money will directly list the FSS.

The tax agent on the amount transferred from the funds of the Society in this case is the fund itself. The employer is not responsible for keeping and transferring income tax to the budget from this part of the income.

When to list income tax from the hospital

When to list the NDFL from the hospital list in 2018? Until January 1, 2016, the period of payment of income tax from employee income was the following:

• not later than the day of receiving cash in cash or transfer to the invoice;
• in other cases (for example, when paying income from revenue) - no later than the day following the day of actual receipt of income.

The law of May 2, 2015 N 113-FZ was changed, and from January 1, 2016, the NDFL from hospital and vacation taxes must be made no later than the last number of the month in which such revenues were paid (Article 226 (6) of the Tax Code of the Russian Federation).

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Ndfl with hospital in Help 2-NDFL

In 2018, there is a form of certificate of income individualsapproved by order of the FTS dated January 17, 2018 No. MMB-7-11 / [Email Protected] The payment code for temporary disability has not changed, so it is necessary to specify code 2300 on the help page. This category includes only the payment on the hospital sheet, because the payments for pregnancy and childbirth are not subject to income tax.

Please note that although the manual is paid on the same day as the nearest next salary, but the dates of obtaining these two types of income differ:

• date of receipt of income in the form wages Recognizes the last day of the month for which she was charged;
• the date of receipt of income for the period of the disease is the day of payment of the employee.

For example, in August 2018, the employee accrued salary and allowance for the period of disability in the same month, and on September 5 they were paid. The month of receiving income in the form of salary (code 2000) will be in the certificate, and the hospital (code 2300) is September, although both amounts were paid at the same time.

If an employee fell ill, the employer is obliged to pay him a manual. Does the NDFL come from the hospital leaf in 2017? If so, in what order and what time it is necessary to calculate the tax? Consider current standards and planned changes in legislation.

According to the general rules, government benefits are not subject to taxation, an exception - temporary disability benefits. Based on paragraph 1 of Stat. 217 of the Tax Code of the Russian Federation in 2017 the hospital is subject to NDFL in the presence of a supporting document - a sheet of disability. The amount of the benefit should be calculated from the average earnings within 3 working days from the date of the presentation of the Employer Formation of Disability. The payment term is the nearest date of payroll / advance payment. At the same time, the hospital is subject to NDFL in full, that is, the tax is required to calculate from the entire accrued amount of the manual (the letter of the Ministry of Finance of the Russian Federation No. 03-04-06-01 / 139 of 17.06.09), and keep until the end of the month.

Has NDFL Hospital sheet?

Regulatory understanding of whether Ndfl hospital The sheet lies in the sense of designated payments. In fact, this compensation for the employee during its absence by a valid reason is illness. Such accruals are entitled to calculate including foreigners' employees under the condition of the minimum employment time at the employer at 6 months., As well as paying an enterprise with manuals of mandatory insurance premiums. This rule applies to situations when a person fell ill himself or carries out care for disabled family member.

Note! Payment of hospital sums on general reasons is carried out from 2 sources of financing: in the first 3 days - from own funds of the employer's enterprise, over the other days - from FSS funds. Exception - "Children's" manuals.

When it is required to calculate the NDFL into the budget (stat. 226 NK):

• Ndfl is needed on the day of receipt of the manual - at the time of the actual payment (clause 4).
• Listing NDFLs with manuals needed to the end of the calendar month - for reporting period The month of payment of the amount is taken (p. 6). The method and timing of the issuance of hospital employees in 2017 does not matter.

Attention! In addition to the question: is the personal income tax on the hospital? Accountants often concerned another important moment. Should the amounts of allowance for insurance premiums? Currently, hospital amounts are not subject to ESCCs in terms of pension, medical and social insurance (Stat. 422 Tax Code of the Russian Federation).

When the NDFL is not held from the hospital sheet

Tax legislation regulates the inverse situations when the hospital sheet is not subject to personal income tax. Specific categories of such periods of disability contains statch. 217 NK:

• Decal lump sum paid on bir (pregnancy and childbirth).
• Children's monthly sumspaid up to reach 1.5 years to the child.
• Monetary compensation payments before the child reaches 3 years.

Is NDFL held with hospital workers engaged in GPD contracts? According to Stat. 422 of the Tax Code of the Russian Federation to pay ESCS with disability benefits is not required, these are excluded amounts. In addition, the GPAP agreements are not calculated and hospital, it means that there is no NDFL of the need.

How is NDFL from the hospital in 2017?

It is important not only to know whether the hospital is subject to, but also be able to correctly calculate the tax pay to the budget. Estimated rate - 13%, the reporting period is a month of actual benefit payment. Before calculating, it is required to check the correctness of the formulation of disability form, then determine the insurance experience of the employee and calculate magnival earnings. The amount of tax is rounded to full rubles.

Example of calculation:

Suppose Sviridov S.L. provided an employer accounter (organization engaged in wholesale trade) Hospital leaf, issued from January 16 to January 23, 2017, how to calculate the amount of benefits for payment, if the employee worked at the enterprise for 6 years, and its salary is 35,000 rubles. per month?

To learn middle salary, I will need data for the 2015 and 2016. Suppose that income did not change, and for 2015 Sviridov S.L, received only 420000 rubles., As in 2016, the insurance experience is 6 years,% payment of benefits is 80%.

The average daily earnings \u003d 840000/731 d. \u003d 1149.11 rubles. The amount of the manual \u003d 1149.11 x 8 d. \u003d 9193 rubles. The sum of the NDFL \u003d 9193 x 13% \u003d 1195 rubles. To the issuance of "on the hands", the employee relies 7998 rubles.

Typical wiring:

• D 44 to 70 by 3447 rubles. - Reflects the accrual of benefits at the expense of the enterprise.
• D 77 to 69.1 by 5746 rubles. - reflected accrual of benefits by separating the FSS.
• D 70 to 68 to 1195 rubles. - Reflects the accrual of NFFL.
• D 68 to 51 at 1195 rubles. - The tax enumeration is made to the IFX address.

NDFL from hospital - pilot project

In some regions of the Russian Federation, there is a pilot project of independent receipt by employees of benefits directly from the FSS (a list of participants in the Government Decision No. 294 dated 21.04.11). In this situation, the company is not activated in the calculations and should not accrue personal income tax, since the formal tax agent is the territorial separation of the FSS, which actually pays the amounts of benefits. For employers, the functionality of calculations with personnel and budget is reduced: the obligation to pay a hospital for the first 3 days of illness remains obligatory. Then the sheet together with the data on income is transmitted to the Socration.

Changes in insurance experience

Currently, the Ministry of Internal Affairs is being developed insurance experience. According to the draft law, it is planned to increase the minimum insurance experience for paying a manual for a size of 100% - up to 15 years instead of 8; For paying 80% - up to 8-15 years, instead of 5-8; For paying 60% - up to 8 years instead of 5. An increase in time will occur gradually: about 6 months. Every year to complete the changes to 2029.

Conclusion - the hospital sheet is subject to NDFL in 2017 in common order. The main difference from ordinary salary payments is that the transfer of tax must be carried out until the last number of the calendar month in which the benefit has been paid. In the reporting amount of NDFLs, 2-NDFL and 6-NDFL forms should be reflected, the income code is 2300.

Hello! Today we will talk about personal income from the hospital sheet and will understand, the tax is held or not. You will learn about cases accrued NDFL According to sick leave, the timing of the list of personal income tax, the procedure for calculating the sick leave and what is the pilot project of the FSS.

Holding personal income from hospital sheet

Hospital sheet, or temporary disability sheet - The official document, which is issued to the employee with medical institutions and indicates the impossibility of continuing the employee's participation in the labor process. According to its name and essence, this allowance is nothing more than compensation in connection with the suspension of the performance of official duties.

On the other hand, such a payment is largely equal to wages, as its recipient is forced to pay from it. If the employee is officially listed in the organization, then the function of proper accrual and paying income tax from the hospital sheet is executed by the employer, being a tax agent of the employee.

By general rule Income tax from the hospital sheet is paid, and these are the following cases:

• The employee is on a hospital due to illness or injury obtained;
• The employee did not go to work because he carred for a sick child;
• During the administered quarantine.

Cases when NDFL from the hospital does not pay:

• Pregnancy and childbirth;
• Adopting a child.

Any surcharges of the employer to a hospital lest on pregnancy and childbirth are mandatory NDFL.

The time of payment of NDFL from the hospital sheet

Until the beginning of 2016, representatives of the tax authorities officially obliged the employer to pay NDFL on the hospital immediately after paying the benefits. In large organizations, strict compliance of this rule would lead to the fact that every day would have to transfer some amounts to the budget, given the number of employees and their hospital. In reality, they did not do that, otherwise it would have to contain a whole staff of accountants.

Such forced failure to comply with this requirement led to the friction of accounting and tax authorities. Fortunately, the Ministry of Finance changed this old rule due to its unvisability.

Now general rule By the deadline for paying NDFL from the hospital list, it says:

The employer on behalf of his employee must list the amount of NDFL into the budget no later than the last day of the month, in which the employee received a benefit.

At the same time, it does not matter how the calculation was made with the employee: in cash or bank transfer.

The procedure for calculating the hospital sheet

How much do you need to pay an employee on the hospital leaf, and what - to give to the state?

Calculation procedure:

1. Look number of days of official hospital - This figure is indicated in the hospital sheet. For this number of days we will charge your employee's benefit.
2. Calculate magnival earnings worker. For its calculation, monthly earnings over the past two years and total amount It is divided by 730 - the number of days twenty-four months.
3. Discover insurance experience worker. The amount of payment directly depends on it. If a person has long worked for five years in all of its official works, then this is the number of years and will take into account.
4. Calculate what is the average daily earnings will be taken into account when calculating the hospital. The calculation is carried out as follows: it is calculated how many years have a person experience, and accordingly, a fixed percentage takes a fixed percentage.
5. Calculate final sumwhich will be paid by the employee. To do this, multiply the number of hospital days on middle earnings And take thirteen percent - the amount of the NDFL, which will be listed in the budget.

The organization pays only three days of the hospital, the remaining amount of payment of employee recovery is deducted from the Social Insurance Fund (FSS).

Let us give example. Suppose an employee acted six days and has seven years of insurance experience. His total salary over the past two years is 800,000 rubles.

According to estimates, the average day salary will be 1096 rubles (800000/730). But in the calculation, taking into account the insurance experience we will take only 877 rubles (1096 * 80%). The amount for six days without tax - 5262 rubles (877 * 6). Per deducting NDFL - 4578 rubles (5262-13%).

Moreover, the employer will pay only 2631 rubles - hospital worker in three days. The remaining amount pays for FSS.

The employer charges and translates into the budget only the amount of NDFL, which is calculated from his own payments to the employee. That is, only for a three-day allowance. With NDFL for the remaining day of the hospital, the FSS should be dealt.

Pilot FSS project in 2019

Pilot projects in the regions of the Russian Federation are aimed at simplifying the work of accountants, and therefore the organization as a whole. These projects allow you to transfer benefits to employees directly from the Social Insurance Fund. Of course, it is only about the part of the manual for which the FSS is responsible. The question is how to calculate and list the NDFL from these benefits, the fund also deals independently. The employer only needs to provide the FSS necessary information about the employee.

In 2017, the pilot project covered 33 regions. At the end of 2018, he had already numbered 39 constituent entities of the Russian Federation. It is planned that in 2019 another 20 regions will be connected to it, in 2020 - 18. Thus, by the end of 2020, 77 regions will be able to become participants in "direct payments".

Labor relations between the employer and his employee suggest that in case of illness, it relies compensation - payment of temporary disability on the basis of the hospital sheet. This document is issued medical institution - Hospital or clinic for the entire period, during which the person does not shift to work. At the end of the disease, the employee provides a hospital sheet in accounting. For the calculation of the manual is given 10 days, and the payment itself must be timed to the nearest payday payment date for the rest of the month. Of course, for the period of the disease, the usual salary is not accrued, no in this case and standard taxes. From here there is a completely logical question: is the hospital list and payments associated with the fact of the employee disease?

Taxation of the hospital sheet in 2018

If we are talking about the usual salary, then such an estimate of the calculation of salary insurance premiums, as well as NFFL. Of course, the current legislation provides for certain specifics in what taxes are subject to hospital payments.

In general, I must say that in the order of tax payments that are taken from the hospital sheet in 2018, any cardinal changes in comparison with the past did not happen at least now. This statement applies to both the procedure for calculating insurance deposits and to the procedure for the income tax of the amounts of benefits.

Does the NDFL hospital manual submitted

Is the income tax on the hospital sheet be charged? The answer to this question lies in Article 217 of the Tax Code. It contains a list of income of the saline, of which the NDFL is not held. No compensation for the time of illness in it is not, from which it is possible to make an unequivocal conclusion that this tax is required, as in conventional cases directly during its payment (clause 1, 4 of Art. 226 of the Tax Code of the Russian Federation). Listing the same taxed tax on the budget tax agent - the employer is obliged not later than the last number of the month, which made the payment of benefits in favor of his employee. This is referred to in paragraph 6 of Article 226 of the Tax Code. This provision is relatively new: the amendment refers to 2016.

At the end of the year, the amount of benefits paid, as well as increasing NDFLs, are reflected in the form of 2-NDFL form. The amount of the amount and in drawing up quarterly report 6-NDFL.

However, there are situations in which, when paying for a hospital worker, his employer is not a tax agent on personal income tax. We are talking about a number of regions of the country where a pilot project has been implemented, which suggests direct payment of benefits from the FSS, bypassing the employer. In such a situation, the company or individual entrepreneur Only the first three days of temporary disability pays to his ill-friendly employee. These days, we will remind, at the expense of FSS funds, so or otherwise, the employer is not reimbursed. Further, the obligations of the employer are reduced only to the transfer to the territorial body of the FSS documents, namely the most sick leave, as well as certificates of the amount of employee earnings for the previous two years. After receiving these documents, the social resources makes the hospital pay directly to the employee's personal account. Accordingly, the employer is confronted in such a scheme to hold the NDFL in such a scheme for the first three days of the hospital.

Hospital and insurance premiums

Insurance fees from hospital payments Employer does not pay, regardless of whether this is the payment of the first three days of the hospital at the expense of the employer, or the payment for the next days of the hospital, reimbursed by the employer from the FSS.

The exemption from the payment of the main part of the contributions is to compulsory pension, medical and social insurance - with the amounts of any legislatively established manuals previously followed from the provisions of Article 9 of the Law of July 24, 2009 No. 212-FZ. Now, when administering insurance premiums is engaged tax inspectorate, And Law No. 212-FZ has become over, the same rule is spelled out in the Tax Code, or rather in its article 422, including the question of what the hospital list is subject to in 2018 in the context of payment of insurance premiums.

Contributions "On Injuram" with temporary disability manual, the employer also does not pay. This is stated in Article 20.2 of the Law of July 24, 1998 No. 125-FZ. The procedure for the action of this document this year has not changed.

However, in all these regulatory acts We are talking about legislatively established amounts of benefits. And they are known to depend on the insurance experience and can be 100%, 80% or 60% of the average earnings of the employee. At the same time, there is a practice, pay extra charges of hospital to 100% of the average. This is done at the expense of the Employer itself and exclusively according to his will, since such complements of the FSS do not compensate. Actually, because of this, the status of a mandatory legislative allowance is lost. Consequently, the employer in this case will have to be cleared and on insurance contributionspayable from the amount of surcharge. This in particular indicates last year's letter of the Ministry of Labor from February 26, 2016 No. 17-3 / B-76.

Note! This concerns only "ordinary" hospitals. The hospital leaf for pregnancy and childbirth is not subject. How to calculate the maternity hospital, you can see here.

Has NDFL pays for hospital sheet

Any personnel can be temporarily disabled due to the disease or the care of an unhealthy family member. During this period, decorated by a special document - a sheet of disability - an employee does not fulfill his immediate duties, but still receives money in certain amounts of size.

• Do I need to hold Ndfl from these?
• How does this affect accounting documents Businesses?
• What exactly of the means is formed by this tax payment?

Learn from the article.

What do the Ministry of Health and the Tax Code of the Russian Federation

Legislative regulation of compensation issues on finding a hospital occurs in two directions.

1. Issues regarding the discharge of a document on temporary disability and providing it in the personnel department of the enterprise to obtain legal payments are carried out in accordance with the order of the Ministry of Health of the Russian Federation No. 1345 dated December 21, 2012.
2. Issues related to taxation when paying compensation for disability of employees are solved in accordance with the norms of Art. 217 of the Tax Code of the Russian Federation.

The text of the Tax Code clearly spelled out the rate of taxation of temporarily disabled employees who receive compensatory payments: from all amounts obtained as such, taxes provided by law (paragraph 1 of Article 217 of the Tax Code of the Russian Federation) should be kept. The reason for such a solution is that compensation for temporary impossibility to work, unlike other state payments, equal to wages.

AN EXCEPTION! The taxation will not be subject to only one type of hospital sheet - issued in connection with pregnancy and childbirth or with the adoption of the baby.

Whose amounts are subject to taxation

As a general rule, the funds for the payment of the hospital, presented its employee, is taken from two sources:

• the first three days of disability are paid at the expense of the employer itself;
• the rest of the hospital financially compensates for the Mandatory Medical Insurance Fund.

In the procedure provided by the law, accounting has to have an employee who put to pay the amount folder from the money of the employer and the FFOMS. Before writing the amount to accrual in the hands, the tax agent, that is, the employer fits the amount of income tax from this amount.

After that, the employer in the Medical Insurance Fund provides an application for compensation for payment of funds on a hospital sheet, which provides for a special form of 4-FSS.

Direct Patient Payments in Individual Regions

Since 2012 in some areas Russian Federation There is a pilot project, according to which you can avoid "forwarding" money, paying the "social" part of the money to the employee directly, and not through the employer. It operates on the basis of the Decree of the Government of the Russian Federation of 04/21/2011 No. 294. The purpose of this project:

• more efficient distribution of money from the budget;
• protecting the interests of employees from the possible abuse of the employer;
• avoiding fraud;
• maximum exclusion of erroneous calculations.

The list of regions involved in a pilot project is given on the official website of the Social Insurance Fund.

Taxation of "direct" payments for disability occurs with some nuances:

• the first three days of the hospital pays the employer, respectively, holding personal income tax with compensation only for these days of disability;
• the rest of the disease or care of the family member compensates for the FSS, speaking by the tax agent in relation to an employee receiving payouts, that is, lists the 13% stipulated by law in tax authorities Before the funds are paid.

How to calculate the amount of NDFL from the hospital

So, by means paid at the expense of any sick leave, except for pregnancy, it is necessary to keep the personal inclusion in the usual manner, in the same way as it happens when salary is accrued. The income tax rate in 2017 has not changed and is still the usual entrepreneurs and employees of 13%. The principle of calculation also remains the same.

NOTE! In addition to income tax, from the incomes of citizens working within the framework of the employment contract, the contributions of social insurance are held: in the FFM, FFOMS. "Hospital" payments retention of social support does not concern.

Example of calculating NDFL with temporary disability compensation

The remaining funds (for 11 days of disability) will list the FSS, it will also speak and the tax agent for income tax.

At the same time, the employer is not responsible for the listing tax funds At the address, that is, infus, its powers and duties are limited to the amount of 571 rubles. For the first three non-working days.

The timing of listed NDFL on the hospital

Until recently (before the beginning of 2016), the income tax was carried out in the marked dates:

• until the day, when funds are listed at the expense of the person who provided a hospital sheet;
• in some situations (for example, when money is paid from revenue) - no later than the day next after receiving income.

May 2, 2015 was adopted The federal law № 113, which changed this order. Now the listing of personal income tax is not tied to the day of actual payments, the value has calendar dates. Fiscal bodies should receive a tax payment on personal income tax by the end of the month, in which compensation was made (Art. 226 of the Tax Code of the Russian Federation).

Features of reflecting information in Help Ndfl-2

Currently (in 2017) there is a form of certificate of income of the individuals, which approved the order of the FNS No. MMB-7-11 / 485 of October 30, 2015. Despite the fact that most often "sick-up" compensation is paid simultaneously with wagesThe documentation will indicate different numbers:

• for salary (count under code 2000) - the last day of the month of its accruals;
• to compensate (Count under code 2300) - the day of its accrual.

For example, in October 2016, the employee was sick for 5 days, from October 25 to October 29. Part of the salary for October, together with the Disease benefits, they paid on November 10. IN help Ndfl There will be 2 different dates, because the salary income is considered to be obtained in November, and the income on the hospital leaf is in October, although money will come on the same day.

Accounting wiring

Organization's funds that make up a hospital allowance are charged at the debit of 20 "Basic Production", a loan of 70 "Calculation with Personnel for War Issue." At the expense of FSS funds, money is appointed by Debet 69-1 "Calculations with FSS", Credit 70. Hold NDFL is made by Debet 70, loan 68 "Calculations for taxes and fees". And finally, the payment of hand benefits already without the amount of tax is on the debit of 70, the loan is 50 "Cashier".

Ndfl is held from the hospital sheet

If an employee fell ill, the employer is obliged to pay him a manual. Does the NDFL come from the hospital leaf in 2017? If so, in what order and what time it is necessary to calculate the tax? Consider current standards and planned changes in legislation.

NDFL from hospital in 2017

Has NDFL Hospital sheet?

Regulatory understanding of whether the NDFL is subject to the hospital sheet lies in the sense of designated payments. In fact, this compensation for the employee during its absence by a valid reason is illness. Such accruals are entitled to calculate including foreigners' employees under the condition of the minimum employment time at the employer at 6 months., As well as paying an enterprise with manuals of mandatory insurance premiums. This rule applies to situations when a person fell ill himself or carries out care for disabled family member.

Note! Payment of hospital sums on general reasons is carried out from 2 sources of financing: in the first 3 days - from own funds of the employer's enterprise, over the other days - from FSS funds. Exception - "Children's" manuals.

When it is required to calculate the NDFL into the budget (stat. 226 NK):

• Ndfl is needed on the day of receipt of the manual - at the time of the actual payment (clause 4).
• Listing NDFLs with manuals is necessary until the end of the calendar month - during the reporting period there is a month of payment of the amount (paragraph 6). The method and timing of the issuance of hospital employees in 2017 does not matter.

Attention! In addition to the question: is the personal income tax on the hospital? Accountants often worries another important point. Should the amounts of allowance for insurance premiums? Currently, hospital amounts are not subject to ESCCs in terms of pension, medical and social insurance (Stat. 422 Tax Code of the Russian Federation).

When the NDFL is not held from the hospital sheet

Tax legislation regulates the inverse situations when the hospital sheet is not subject to personal income tax. Specific categories of such periods of disability contains statch. 217 NK:

• Decal lump sum paid on bir (pregnancy and childbirth).
• Children's monthly amounts paid up to reaching 1.5 years to the child.
• Monetary compensation payments before the child reaches 3 years.

Is NDFL held with hospital workers engaged in GPD contracts? According to Stat. 422 of the Tax Code of the Russian Federation to pay ESCS with disability benefits is not required, these are excluded amounts. In addition, the GPAP agreements are not calculated and hospital, it means that there is no NDFL of the need.

How is NDFL from the hospital in 2017?

It is important not only to know whether the hospital personal income tax is subject to, but also be able to correctly calculate the tax pay to the budget. The estimated rate is 13%, the reporting period is the month of the actual payment of benefits. Before calculation, it is required to check the correctness of the disability form, then determine the insurance experience of the employee and consider the average daily earnings. The amount of tax is rounded to full rubles.

Example of calculation:

Typical wiring:

• D 44 to 70 by 3447 rubles. - Reflects the accrual of benefits at the expense of the enterprise.
• D 77 to 69.1 by 5746 rubles. - reflected accrual of benefits by separating the FSS.
• D 70 to 68 to 1195 rubles. - Reflects the accrual of NFFL.
• D 68 to 51 at 1195 rubles. - The tax enumeration is made to the IFX address.

NDFL from hospital - pilot project

In some regions of the Russian Federation, there is a pilot project of independent receipt by employees of benefits directly from the FSS (a list of participants in the Government Decision No. 294 dated 21.04.11). In this situation, the company is not activated in the calculations and should not accrue personal income tax, since the formal tax agent is the territorial separation of the FSS, which actually pays the amounts of benefits. For employers, the functionality of calculations with personnel and budget is reduced: the obligation to pay a hospital for the first 3 days of illness remains obligatory. Then the sheet together with the data on income is transmitted to the Socration.

Changes in insurance experience

Currently, the Ministry of Labor is being developed for increasing the insurance experience. According to the draft law, it is planned to increase the minimum insurance experience for paying a manual for a size of 100% - up to 15 years instead of 8; For paying 80% - up to 8-15 years, instead of 5-8; For paying 60% - up to 8 years instead of 5. An increase in time will occur gradually: about 6 months. Every year to complete the changes to 2029.

Conclusion - the hospital sheet is subject to NDFL in 2017 in general. The main difference from ordinary salary payments is that the transfer of tax must be carried out until the last number of the calendar month in which the benefit has been paid. In the reporting amount of NDFLs, 2-NDFL and 6-NDFL forms should be reflected, the income code is 2300.

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Is hospitalized leaf (sick-sized) NDFL?

Hold and is the NDFL from the hospital

The answer to the question is to impose a hospital list of NDFLs, contained in paragraph 1 of Art. 217 NK RF. Template for temporary disability is excluded from the list of payments, non-taxable personal incomephodes. Since the document confirming the disability of the employee is a sheet of disability, then the NDFL is calculated from the hospital sheet.

Recall payments not subject to taxation of NDFL (paragraph 1 of Art. 217 of the Tax Code of the Russian Federation):

• one-time allowance for pregnancy and childbirth;
• monthly child care allowance for up to 1.5 years;
• monthly compensation for child care under 3 years.

Whether income tax is taken in 2017-2018 from the hospital or not

But when determining the order sometimes, accountants have doubts, whether to keep NDFL from the hospital sheet as when paying salaries, or is there any differences? It should be noted that the holding here is carried out in a special order other than the retention of employee wages.

And the difference is that the payment on the hospital is included in the taxable income in the month of payment (paragraph 1 of Art. 223 of the Tax Code of the Russian Federation). There are differences and in order to pay NDFL from the hospital to the budget. But about it below.

In business practice, there are circumstances under which employees who workers working at the enterprise after the conclusion with them of civil law agreements. A reasonable question arose: is NDFL paid from a hospital sheet for such employees? It should be borne in mind that the employees with which civil law contracts are concluded, hospital payments should not. Accordingly, ndfl is not charged or you do not need to pay.

Is the inclusion of personal income tax on the hospital paid at the expense of the FSS

When paying for the hospital in the Russian Federation, the following rule is valid: the first three days of absence at work on illness pays the company, all others - FSS. There may be doubts if the NDFL holds the hospital obtained from this fund. It has already been said above that the funds issued in the framework of the payment of sheets of disability are not contained in the list of non-taxable benefits. That is, the entire amount of the hospital should be covered with income tax.

In the law, there is no separation of payments on the hospital sheet on the taxable NDFL and the unrelated part. For this reason, the sick leave is subject to the question: it is subject to NDFLs a hospital sheet due to the FSS, the answer will be affirmative.

What is the deadline and date of the identification of NFFLs installed for hospital and vacation

The deadline for payment of tax on the hospital since 2016 is no later than the last number of the month, in which the allowance was paid.

By the way, the similar procedure and the period of payment is provided for the NDFL from the holidays: the tax should be kept and translated into the budget no later than the last day of the month when the vacations were issued.

About the payment period of NDFL also read in the articles:

Temporary disability allowance - NDFL and surcharge to average earnings

Thus, the question delivered at the beginning of the article, is the NDFL from the hospital sheet, the answer will be unambiguous: undoubtedly, yes .

Payment on the hospital sheet, with the exception of maternity benefits, is subject to NDFL regardless of the source of its payment (at the expense of FSS or employer's funds). Ndfl with manuals on a hospital sheet should be held when paying and transferred to the budget no later than the last number of the month, which produced a benefit.

Cash received by a person for the use of its intellectual or physical labor is its income. The state obliges citizens to pay a certain percentage from them to its budget. Employees employed officially In case of illness (his or member of family in need of care) can count on compensation payment . The same right appears in women in the decree.

Money for this goes from the FSS funds (except for the 3rd days of the disease paid by the enterprise). They are formed due to monthly contributionswho pay the enterprise for their employees. But are the benefits and are subject to such insurance payments Income of man, and when paying ndfl from the hospital, find out this relevant review.

Is the Hospital sheet of NDFL and insurance premiums in 2017

Any deduction or additional payments are governed by the legislation of the Russian Federation.

Disability sheet and insurance payments

Since 2017, questions about pension and medical insurance regulates tax code , namely chapter 34.. However, this did not affect the essence of the case, and now, as in previous years, insurance premiums are not accrued from hospitals. This says art. 422 p.1.1.:

"It is not subject to taxing insurance premiums for 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 governments, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage on compulsory social insurance. "

Contributions are not carried out in any public authority, including insurance against injury in production. This is indicative p. 1.1 Art. 20.2 of Law No. 125-FZwhose text is repeated by the Tax Code.

Attention! Contributions are not credited anyway, regardless of who pays compensation, employer or FSS.

Exceptions

However, there are situations where contributions still pay. Some organizations provide their employees with additional guarantees exceeding those that established the law.

To them can relate 100% payment of a sheet of disability to all workers, regardless of work experience. For example, if an employee has a small experience, allowing the law to receive a manual only in the amount of 60% The organization lists compensation in full, paying the difference from its own funds. Since such a surcharge is not a state benefit, insurance premiums are accrued for it ( p. 1.1 Article 420 of the Tax Code of the Russian Federation).

Also, the insurance premiums include benefits that cannot be credited to FSS. This happens when:

• compensation was paid with violation of legislation;
• there are errors that were made when completing the documents;
• confirming documents are absent ( part 4, Art. 4.7 of Law No. 255-FZ).

FSS does not recognize such payments, it means that they also need to list the insurance payments.

Disability sheet and ndfl

What about NDFL - is the income tax with hospital sheets take or not in such situations? Bulletin issued In two cases:

• due to illness, including the disease of the relatives of the employee who need care;
• when decoy.

The reason for designing the bulletin determines who and in what situations pays NDFL from the hospital. To begin with, consider the first situation. Here the tax is held from the entire amount of the manual ( article 217 of Law No. 117-FZ).

Today in some regions introduced " pilot project"The FSS, according to which the Foundation independently lists its own part of the cash is insured. In such cases, one hospital will have two tax agents:

1. enterprise paying for 3 days;
2. FSS, which lists the allowance for the remaining days.

Each of them pays income tax on its own payments.

Attention! This time is especially needed to take into account persons having tax deductions, for example, property. IN help 2-NDFL The employer will not reflect information on FSS payments. Therefore, to return the tax paid state bodyIt is necessary to contact the Foundation for Help. The employee who uses its deduction from the employer, when the NDFL from wages is not held, will also deduct tax from the hospital, paid FSS.

Are NDFL payments on sick leave due to the FSS for pregnancy and childbirth

Taxation on maternity hospital is regulated by the same article as on the usual newsletter. The text of the law says the following:

« Not subject to Taxation (exempt from taxation) the following types of income of individuals:

1. public benefits, with the exception of temporary disability benefits (including a child care allowance), as well as other payments and compensation paid in accordance with applicable law. At the same time, the benefits that are not subject to taxation include unemployment, pregnancy and childbirth benefits.

So, maternity hospitals are not taxed. But the NDFL at the hospital care for the child is charged.

Attention! Employees decorated by gPC agreements, hospitals are not paid, respectively and are not subject to any payments, because the employer does not pay insurance premiums for them.

Dates of payment of NDFL from the hospital list in 2017

The procedure for paying the benefit itself is established Law No. 255-FZ. Compensation is charged within 10 working days, after granting the bulletin employee ( article 15.). The transfer of funds is made on the coming day of salary payment ( part 8, Art. 13). The tax with the benefit is held at the time of transferring money to the employee ( p.4 art. 226 NK RF).

Attention! The tax payment feature takes on the employer, because It is a tax agent. You do not need to list anything yourself.

In the future, retained funds must be listed in the regional budget. Information on how long it is necessary to pay ndfl from the hospital, is in the second paragraph of paragraph 6 of the same article of the Tax Code:

"When paying a taxpayer of income in the form of temporary disability benefits (including a child care allowance) and in the form of vacation payments tax agents We must list the sum calculated and having restrained tax no later than the last number of the month in which such payments were made. "

If in the region in which the Organization is located, the Pilot Project is implemented, the procedure and the lifting period of the NDFL from the hospital are somewhat different. The employer holds the tax and lists it to the budget only from its part of payments. Responsibility for the payment of tax from the rest of the manual lies with the FSS, the organization does not need to worry about this.

Tax Bet - 13% . However, since foreign workers are subject to compulsory social insurance (with the exception of VKS), it is increased to 30% For non-residents of the Russian Federation.

Example of calculation

1. 548 650/730 \u003d 751,58 rub. - payment of one day of the hospital;
2. 751.58 × 3 \u003d 2 254.74 rub. - the amount paid by the employer;
3. 2 254.74 × 13% \u003d 293,12 rub. - NDFL, which holds the organization;
4. 751.58 × 2 \u003d 1 503,16 - the amount paid by the FSS;
5. 1 503.16 × 13% \u003d 195.41 - NDFL, which holds the FSS.

The allowance for temporary disability is considered income employeeThis confirms the inclusions of the payments in the form of 2-NDFL. Accordingly, it is taxed. Exception is only decree leaves. The payment of the tax produces the employer, the employee itself does not participate in this process. No insurance premiums are not transferred from a sheet of disability.

The article is written on the materials of the sites: SPMAG.RU, Assistentus.ru, raszp.ru, nalog-nalog.ru, workdispute.ru.