Whether maternity leave is taxed. Are maternity income tax levied? Terms of calculating maternity payments

When planning a family budget for the period of pregnancy and childbirth, as well as subsequent childcare, expectant mothers always think about what payments and in what amount they will receive during this period. At the same time, how and in what amount an employee who is on maternity leave will have to pay benefits, an entrepreneur who independently maintains accounting needs to think about. One of the pressing questions that interests both expectant mothers and their employers is the question of whether maternity personal income tax is taxed? The proposed article will try to answer it.

What are maternity benefits?

First you need to figure out what is meant by maternity payments. The state, declaring that it cares for mothers and their offspring, provides two types of benefits to women for the period of motherhood. Some of them also apply to some other categories of workers. These are the benefits:

• vacation,
• cash benefits.

A woman expecting a child has the right to maternity leave, as provided by law. After his birth, she also has the right to receive parental leave provided for by Russian legislation and remain in it until the moment when he turns three years old. Instead, another family member who can take care of the child can receive the same leave. These leaves are called maternity leave. And the benefits that are paid to employees who are on such leaves are called maternity benefits.

The state has provided for the following types of benefits that are paid while on maternity leave:

• for pregnancy and childbirth,
• for child care.

As you can see from their names, each of the benefits refers to a specific type of vacation. At the same time, it should be borne in mind that the period of payment of these benefits may not coincide with the period of the employee's stay on such leave. Thus, the care allowance is paid only until the child turns one and a half years old. In the future, the woman can continue to remain on vacation, but she will no longer receive the benefit.

The size of maternity payments

Now having decided what it is, maternity benefits need to know in what amount they are paid. The allowance that a woman is entitled to during maternity leave is calculated on the basis of 100% of her average earnings. This benefit is paid as a lump sum. In turn, the childcare allowance is calculated in proportion to the average earnings.

As you can see, all types of benefits are calculated based on the employee's wages. But, as you know, income tax is withheld from the employee's salary. In this situation, the question arises: "Is it withheld from maternity personal income tax or not?" Let's consider this further.

What does the law say about whether maternity taxes are subject to personal income tax?

What income is subject to personal income tax, but, is established in the Tax Code of the Russian Federation. In particular, the following types of income are classified as taxable income:

• salary and other remuneration for the performance of an employee's work duties,
• income from the sale of real estate, shares, bonds, other securities,
• dividends,
• insurance payments and so on.

A complete list of income that, according to the law, is subject to income tax is established by article 208 of the Tax Code of the Russian Federation. In turn, Article 217 of the same document establishes which personal income tax income is not taxed. This includes:

• state benefits,
• payments that are related to compensation for harm,
• pensions,
• payments that are associated with the dismissal of employees, with the exception of compensation for unused vacation.
• other payments.

In this list, maternity benefits refer to government benefits. At the same time, the law separately states that maternity benefits are not subject to personal income tax. There is no separate mention of the benefits that are provided for caring for a child until the child reaches the age of 1.5 years. But since this allowance belongs to state benefits, then it is not subject to personal income tax. Thus, to the frequently asked question: "are maternity personal income tax taxable?" it is possible to answer with great confidence that they are not taxed. Moreover, both payments during the period of maternity leave, and during the period of leave provided for by law, in which the employee is in connection with caring for a child up to 1.5 years old.

In addition, it is worth noting that in addition to these benefits, the state has established a periodic payment of monthly compensation, which is paid to the employee until the moment when the child reaches the appropriate age. It is currently (2015) 50 rubles per month.

This compensation payment is assigned from the moment when a woman or another employee goes on leave to care for a minor until he reaches the age of 3 years. This compensation is also not subject to value added tax.

Is there a surcharge up to the average earnings of personal income tax?

When paying benefits, the employer can make an additional payment up to the average earnings. Unlike the above maternity benefits, this supplement is not a government benefit. Therefore, in the opinion of the tax service, expressed in numerous information letters and in accordance with judicial practice, the surcharge up to the average earnings is subject to income tax.

Are maternity taxes subject to income tax and how to issue a 2-NDFL certificate for an employee who goes on maternity leave? What has changed on this issue in 2018-2019? About this - in our article.

Maternity leave highlights

Is income tax deducted from maternity? This issue worries both the culprit of the event and the accountants dealing with wage issues, since mistakes are fraught with fines or even the FSS's refusal to reimburse the accrued payments.

In our country, women 70 days before childbirth and the same amount after (with the exception of complicated pregnancy and childbirth) are provided with benefits from social insurance funds. Unlike the usual sick leave, in which the employer pays for the first 3 days, the costs of paying for the sick leave for pregnancy and childbirth are fully borne by the FSS. The main points of the procedure for calculating and paying maternity leave are regulated by the law of December 29, 2006 No. 255-FZ. To receive maternity benefits, the following documents are required:

• sick leave (or sheets if a woman has several jobs and plans to receive benefits in each of them);
• a certificate on the amount of earnings for the years, data on which will be taken into account for sick leave payments, if in these years the woman had other jobs.

Read about the rules for determining the duration of maternity leave in this article.

Taxation of maternity in 2018-2019: is personal income tax withheld from these payments

In paragraph 1 of Art. 217 of the Tax Code of the Russian Federation contains an unequivocal answer to the question of whether income tax is withheld from maternity taxes. The text of this article states that the maternity benefit is not subject to personal income tax. In this way, the maternity allowance differs from the usual sick leave, from which personal income tax must be withheld.

Non-working women are not eligible for maternity leave, with the exception of those who were dismissed in connection with the liquidation of the organization. Like women who have gone on a regular maternity leave, they receive all due payments without the need to reduce them by the amount of income tax.

In addition, pregnant women are entitled to 2 more benefits:

• A one-time payment for those who registered with the antenatal clinic before the 12th week of pregnancy. Its base value established by law is 300 rubles. Taking into account indexation from 01.02.2019, it is equal to 655.49 rubles.
• Lump-sum maternity benefit. Its base value, established by law, is 8,000 rubles. Taking into account the indexation, this allowance from 01.02.2019 is equal to 17,479.73 rubles.

Income tax is not deducted from the amounts of these payments, as well as from maternity payments.

Read more about the types and amounts of child benefits in 2019.

Who pays maternity, as well as calculates and deducts income tax from maternity individual entrepreneurs

Funding for the payment of maternity payments is fully undertaken by the Social Insurance Fund of the Russian Federation, which carries out this at the expense of insurance contributions for social insurance for disability and maternity. Each of the employers (both a legal entity and an individual entrepreneur) must pay such contributions.

Since 2017, insurance contributions are transferred not to the fund itself, but to the IFTS. However, the functions of checking the correctness of the accrual of maternity leave and making a decision on their compensation to the employer remained with the FSS.

Read about what documents you need to apply to social insurance for reimbursement.

At the same time, a woman entrepreneur herself can remain without maternity leave. They are entitled to her only in one case - if she entered into a voluntary insurance agreement with the FSS and paid contributions for a full calendar year before going on maternity leave.

For example, having concluded an agreement with the Social Insurance Fund in 2018, a woman must pay contributions for this entire year by December 31. Then the right to insurance coverage will come from 01.01.2019.

If a woman is employed at the same time by several employers, she can receive maternity leave in all places of her work. An employer in a non-primary place of work is obliged to calculate maternity benefits in exactly the same manner as in the main one.

Income tax on maternity in 2018-2019

There were no changes either in the rules for calculating maternity taxes or in the issue of taxing their personal income tax in 2018-2019. This means that in 2018-2019, income tax is still not taken from maternity taxes. However, the traditional changes have been made to the amounts depending on the size of the minimum wage and the value of the employee's income, within which this income is subject to contributions to disability and maternity insurance.

Based on these values, from 01.01.2019 for the size of the maternity leave:

• the minimum value due to the next increase in the size of the minimum wage (up to 11,280 rubles) will be 51,919 rubles. in case of normal childbirth (in 140 days);
• the minimum amount for complicated childbirth (for 156 days) will be 57,852.60 rubles;
• the minimum amount for multiple pregnancies (for 194 days) will be 71,944.90 rubles;
• the maximum for normal childbirth (for 140 days) is at the level of 301,095.20 rubles;
• the maximum for complicated childbirth (for 156 days) will be 335,506.08 rubles;
• the maximum allowance for multiple pregnancies (for 194 days) will be 417,231.92 rubles.

Do they take income tax on the income of a working maternity leave and how to fill out a 2-NDFL certificate for her

As mentioned above, the question of whether income tax is withheld from maternity is important for accountants who issue 2-NDFL certificates. Indeed, what should be this certificate for the maternity?

After maternity leave, the employee is entitled to parental leave:

• first, up to 1.5 years, during which she (also at the expense of the FSS) is paid a monthly allowance;
• up to 3 years, during which she may not have any income, except for a monthly compensation in the amount of 50 rubles, established by the decree of the President of the Russian Federation of 05/30/1994 No. 1110 and covering all 3 years of parental leave.

Since payments related to caring for a child are also not subject to personal income tax, it may turn out that a woman does not have income during the year, in respect of which a 2-personal income tax certificate must be submitted to the Federal Tax Service Inspectorate. That is, in such a situation, the certificate is not issued.

However, the current legislation allows a woman on parental leave to work (Article 256 of the Labor Code of the Russian Federation) on the condition that the work will be carried out part-time. In this case, the 2-NDFL certificate is drawn up in the general manner.

About the time frame for issuing a 2-NDFL certificate, read the article “Didn't you give the employee a 2-NDFL certificate? Wait for the trial " .

Outcomes

There is one answer to the question of whether they take income tax from maternity leave - no. Unlike payments for a regular sick leave, maternity benefits should not be taxed. This is clearly indicated in paragraph 1 of Art. 217 of the Tax Code of the Russian Federation.

The Labor Code of the Russian Federation (hereinafter - the Code) establishes some social guarantees for women who have given birth to a child. In fact, a woman during her time on maternity leave does not receive a salary, but an allowance that is paid to her as an insured person in accordance with 255-FZ (hereinafter referred to as the Law) to a person.

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Social guarantees of the state

Art. 255 of the Code regulates that women may be granted maternity leave of the following duration:

The grounds for a woman to take maternity leave are:

• her written statement addressed to the head of the organization;
• a certificate of incapacity for work issued in accordance with the procedure approved by laws.

The order of issuing sick leave for obtaining maternity leave is stated in the Order of the Ministry of Health and Social Development No. 624n.

Clause 46 of this Order states that a sick leave is issued by an obstetrician-gynecologist, or a general practitioner, in the absence of the latter, a medical assistant can issue a sheet.

The sheet is issued in one document at once and confirms the woman's right to leave with an aggregate duration of 70 days before childbirth takes place, and 70 days after childbirth (in general).

To whom and how long is maternity leave paid?

The following categories of women are eligible for maternity payments:

• full-time students in educational institutions;
• carrying out activities under an employment contract;
• those who were dismissed due to reasons beyond their control, in particular, by the liquidation of the employer, but on condition that the woman registers herself as having lost her job in time;
• military personnel who serve on a contract basis.

The timing of the accrual and payment of maternity benefits is regulated by applicable laws. After the end of the pregnancy leave, within 6 months, the woman is obliged to provide a full package of documents, which is the basis for assigning a payment.

The Law contains a complete list of these securities:

• certificate of incapacity for work;
• a written application with a request to calculate the corresponding payments;
• a certificate of the amount of earnings, if the woman changed her place of work during the billing period.

Since 2019, the documentation for the appointment of maternity benefits can be transferred to the employer:

• personally by handing over to the authorized person of the employer;
• by sending to the postal address of the organization;
• electronic.

Normative base

The rules for calculating maternity leave, their payment, timing, taxation and many other issues are regulated by a number of regulatory documents:

Grounds for receiving payments

Labor legislation does not contain the concept of “decree”. This definition is very common in everyday life, but it does not apply when laws are passed.

Instead, the laws distinguish two types of leave that are granted in connection with the onset of pregnancy:

Is personal income tax subject to maternity benefits?

Aspects and nuances of calculating and paying the tax levy on income of citizens are contained in Chapter 23 of the Tax Code of the Russian Federation.

The normative provisions of the article indicate that tax agents submit to the inspectorate a document that contains information on the income of individuals based on the results of the past period, but only in relation to the tax due calculated and transferred to the budget of Russia.

Reflection in the form of 6-ndfl

The personal income tax is not burdened with maternity benefits.

It is not necessary to indicate it in 6-NDFL, otherwise it will be a violation of the control ratio:

Line 040 = Line 010 * Line 020 - Line 030.

On line 030, you need to indicate only those payments that are taxed on income of citizens and are indicated in Appendix. 2 of the Order of the Federal Tax Service No. ММВ - 7 - 11 / [email protected]

When sending a pregnant employee on vacation, you need not only to correctly calculate the benefit, but also to know for sure whether maternity personal income tax is taxed. This is what will be discussed in this article.

What is maternity leave

According to labor law, a pregnant worker has the right not to go to work seventy days before giving birth and another seventy days after them. For the period of her stay at home, she will be credited with an allowance, and this time period is called a decree or maternity leave, in the official language.

It goes without saying that when making calculations, the heads of enterprises are interested in whether personal income tax is withheld from maternity, as well as other taxes and contributions. The same question, of course, worries the employees who go on vacation, because it is much more pleasant to receive the entire accrued amount in full, without any deductions.

Payment for temporary disability due to pregnancy and childbirth

Before wondering whether maternity personal income tax is taxed in 2018, it would be good to know exactly how payments are calculated and accrued under decree in 2018. In total, the payment of this period is made in the same way as the payment of the most usual annual calendar leave, only called an allowance and issued from the funds of the Social Insurance Fund.

This is because, although the decree is a vacation, it passes according to documents as a period of temporary incapacity for work - and this is the sphere of activity and responsibility of the Social Insurance Fund. Calculations, as having all the completeness of information, are made by employers and provide only the final result to the Fund. Therefore, they are obliged to figure out whether maternity is taxed, even despite the fact that according to the new requirements of the legislation, along with the final figure, a calculation sheet is provided, on which all calculations are fully described.

Payment order

Just like the usual calendar paid rest from work, the period of exemption from labor duties for pregnancy and childbirth is paid according to the average daily earnings - you need to know this before calculating taxes from maternity.

Likewise, all taxable and contributory payments during the billing period are summed up and divided by the number of days worked in the last two years. The calculation period does not include all the time intervals when the employee received partial or full earnings, but not taxed and insurance premiums.

If in the previous two years the employee worked at a different enterprise from which she goes on maternity leave, she must bring an income statement for calculations. By the way, if an employee is registered and works in several enterprises, she can apply for an allowance in all places of her work. Of course, the question of whether personal income tax is collected from maternity leave will then have to be decided by all its employers.

Employee income taxation

Let's remember, before we find out whether income tax is paid on maternity leave, what taxes are paid by an ordinary employee of an ordinary organization. According to the law, each tax resident pays out of the income received:

• Personal income tax;
• insurance contributions to the Social Insurance Fund;
• contributions to the Pension Fund;
• insurance premiums against occupational diseases or industrial accidents.

It is from the insurance payments that the fund is formed, from which temporary disability is then paid, including the period of time for pregnancy and childbirth.

Taxation of maternity benefits

In the list of types of income of individuals that are not subject to taxation (according to Article 217 of the Tax Code), benefits for temporary disability due to pregnancy and childbirth are indicated. According to the explanations of the Ministry of Finance on how maternity benefits are taxed, it also turns out that this type of state benefit is not taxable. Of course, such benefits are not included in the expense of the enterprise.

Tax deduction on maternity leave

A tax deduction is an amount by which the tax base can be reduced. For example, taxpayers who are in charge of minor children can count on certain benefits in this regard. That is, a woman on maternity leave also goes into this category of taxpayers. She will be able to issue a tax deduction immediately upon going to work, when she again receives income taxed with personal income tax.

We hope this article has helped to fully understand the issue of how maternity taxes are taxed with personal income tax.