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Is personal income tax paid from maternity. Are maternity payments subject to personal income tax, according to the law? Non-taxable sick leave

Maternity benefits are subject to personal income tax or not - this question arises for accountants when it comes time to pay benefits to a pregnant woman. Let's see what the procedure for payment and taxation of maternity is in 2019.

Social guarantees of the state

The birth of children is always associated with considerable material and physical costs. No matter how desirable a child is, parents do not always manage to plan everything in advance and adequately prepare for this significant event. Obviously, extra help will never be superfluous.

In the Russian Federation, pregnancy and motherhood are under special attention from the state. Within the framework of social security, the following maternity payments are provided:

  • maternity allowance (FGP);
  • one-time allowance for women registered with medical organizations in the early stages of pregnancy;
  • one-time childbirth allowance;
  • monthly childcare allowance.

Read more about each type of manual in the section of the same name on our website.

Maternity allowance - how is sick leave issued in 2019?

The rules for calculating maternity leave in 2019 have not changed compared to previous periods. FGP is paid to a woman immediately for the entire period of maternity leave if she has a temporary disability certificate issued to the expectant mother for 140 days (provided that she is expecting one child). In this case, the sheet is issued 70 calendar days before delivery. And if a woman is expecting several babies at once, then such a document is issued 84 calendar days before giving birth, and it indicates 194 days. In the case of difficult childbirth with a singleton pregnancy, the sick leave can be extended by 16 days.

If there is a situation of adoption of an infant under the age of three months, then the PBR is paid to one of the spouses (optional) from the date of adoption until the expiration of 70 calendar days from the date of birth of the adopted baby, and in the case of simultaneous adoption of several children, 110 calendar days from their birthday.

If it so happens that maternity leave and childcare leave up to 1.5 years fall at the same time, then a woman cannot afford to use two benefits at once. But she has the right to choose the largest of them, respectively, filling out this with an application to the accounting department.

Note that the FGP is paid in the amount of 100% of the average earnings based on the sum of all payments for which insurance contributions are charged to the Social Insurance Fund for the last 2 years, but taking into account the standards of the maximum and minimum benefits.

So, in 2018, the maximum amount of FGP that an expectant mother could receive with normal childbirth of one child was 282,493.40 rubles, and in 2019 this amount reached the value of 301,095.20 rubles. Accordingly, if childbirth is difficult and the number of days increases to 156, then the maximum FGP will be 314,778.36 rubles. for 2018 and 335,506.08 rubles. for 2019.

The minimum amount of FGP is calculated based on the minimum wage established by the state on the date of the sick leave. If maternity leave began after 01.01.2019, then the minimum FGP for normal childbirth of one child will be 51,919.00 rubles, but if maternity leave is 156 days, then the minimum payment will be 57,852.60 rubles.

The source of FGP financing, in contrast to temporary disability benefits, is entirely (from the first day to the last) funds from the FSS.

Read more about calculating FGP.

Who is paid for maternity leave?

Insured persons are eligible for FGP. Citizens of the Russian Federation, as well as other persons working under employment contracts in the territory of the Russian Federation, are subject to compulsory social insurance. Foreigners, as well as stateless persons temporarily staying in the Russian Federation, can receive FGP if the employer has transferred insurance premiums for them at least 6 months before the onset of maternity leave.

Individuals who are privately employed and who voluntarily formalize their relationship with the FSS can only become eligible for FGP if they have paid their insurance premiums in full.

Under what conditions a part-time worker can count on PBR, read.

How is personal income tax withheld from sick leave for pregnancy?

To understand how true the statement that maternity benefits are subject to personal income tax, let us turn to the Tax Code of the Russian Federation. Art. 217 is devoted to the transfer of income that is not subject to personal income tax. Clause 1 states that FGP is tax deductible. Thus, when paying FGP, personal income tax does not need to be withheld.

Other non-taxable personal income tax income can be found in the article "Income not subject to personal income tax (2018 - 2019)" .

It is possible that the employer considers it necessary to pay additional payments to its FGP employees in excess of the established norms until the actual average earnings are reached. In this case, it will be necessary to withhold personal income tax from the hospital for pregnancy and childbirth from the excess part of the payment, since this type of benefit is standardized.

On the other hand, you can apply for such an additional payment in the form of financial assistance. According to paragraph 8 of Art. 217 of the Tax Code of the Russian Federation material assistance at birth to a parent or adoptive parent within 50,000 rubles. one child is not subject to personal income tax.

Read more about taxation of material aid at the birth of a child.

Outcomes

Personal income tax from maternity benefits is not withheld, unless this benefit is calculated according to the general rule. If the employer pays additional amounts to its employees in excess of the FGP, then such payments are subject to income tax.

The employer must pay his employee a maternity allowance for the period of leave that is granted to her in connection with pregnancy. In general, it is 70 calendar days before delivery and the same number after delivery. Leave is granted and the allowance is paid on the basis of an employee's application and a certificate of incapacity for work (Article 255 of the Labor Code of the Russian Federation, part 1 of Article 2, part 1 of Article 10, part 1 of Article 13 of the Law of December 29, 2006 No. 255-FZ, p. 14 of the Procedure approved by the Order of the Ministry of Health and Social Development of 23.12.2009 No. 1012n). For the correct calculation of the allowance, the employer may also need a certificate of the amount of earnings from the previous place of work of the employee (part 5 of article 13 of the Law of December 29, 2006 No. 255-FZ).

After the payment of the allowance, the employer will be able to reduce the amount of contributions for temporary disability and in connection with maternity paid to the FSS (part 2 of article 15 of the Law of 24.07.2009 No. 212-FZ, parts 1, 2 of article 4.6 of the Law of 29.12 .2006 No. 255-FZ). That is, in the end, the entire amount of the benefit will be paid at the expense of the FSS.

Is maternity allowance subject to personal income tax?

The maternity allowance refers to state benefits, which (clause 1 of article 217 of the Tax Code of the Russian Federation). Therefore, it is not necessary to calculate and withhold tax from it.

Supplement up to average earnings in excess of the maternity allowance

As a general rule, the benefit is calculated based on the average earnings of the employee for the last 2 calendar years preceding the year in which the employee takes maternity leave (part 1 of article 11, part 1 of article 14 of the Law of December 29, 2006 No. 255- Federal Law, clause 6 of the Regulations, approved by the Decree of the Government of the Russian Federation of 15.06.2007 No. 375). At the same time, the size of the average earnings is limited by the maximum value of the base for calculating insurance premiums for the corresponding calendar year (part 3.2 of article 14 of the Law of December 29, 2006 No. 255-FZ). Because of this limitation, the average monthly benefit may be less than the average monthly earnings.

In this regard, some employers at their own expense pay additional maternity benefits to employees up to average earnings. Such an additional payment does not apply to state benefits, therefore, personal income tax should be subject to the general procedure (Letter of the Ministry of Finance of the Russian Federation of 12.02.2009 No. 03-03-06 / 1/60).

Is the allowance for the care of a child under 1.5 years old personal income tax

Allowance for caring for a child under the age of 1.5 years is also a state benefit exempt from personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation). Therefore, there is no need to withhold tax from it either.

Reflection in the certificate 2-NDFL

Since benefits for both pregnancy and childbirth and childcare up to 1.5 years are not subject to personal income tax, in the 2-NDFL certificate, the maternity allowance and childcare allowance are not reflected (

Are maternity taxes subject to income tax? ? How to fill certificate 2-NDFL to an employee who goes on leave related to pregnancy and subsequent childbirth? Are there any changes in legislation on this issue from 2014 to 2016? We intend to highlight these topics in the material below.

Maternity leave - the nuances of payments

As part of the material support of the employees of the enterprise who intend to go on maternity leave, they are paid money. The employer must calculate and issue such payments.

It is impossible to make a mistake in calculating the fiat amounts, since the regulatory authorities are closely monitoring this. Any inaccuracy can lead to fines for the organization, and sometimes the failure of the FSS to reimburse funds already issued.

The main document establishing norms in this area is the law "On compulsory social insurance in case of temporary disability and in connection with motherhood" dated December 29, 2006 No. 225-FZ (hereinafter - Law No. 225-FZ).

In the Russian Federation, social insurance is mandatory for employees registered under employment contracts, as well as some other categories of persons listed in paragraph 2 of Art. 2 of Law No. 225-FZ. Therefore, if contributions to the Social Insurance Fund were paid for a woman, then she is entitled to receive maternity benefits for a period of 140 days - 70 days before the birth of the child and after this event (subject to childbirth without complications). With complicated childbirth, the duration of this period increases to 156 days.

Currently (in 2016) the size of payments for maternity leave is:

    The permissible minimum threshold is set at 28,555.40 rubles. In 2015, this amount was equal to RUB 27,455.34.

    The permissible maximum limit (subject to delivery without complications - 140 days) is now set at 248,164.00 rubles. In 2015, this amount was 228,603.20 rubles.

    The maximum allowable limit (subject to delivery with complications - 156 days) is set at 276,525.60 rubles. In 2015, this amount was 254,729.28 rubles.

Payments are made after submitting a package of documents, which includes:

    certificate of incapacity for work (sick leave);

    application for the grant of benefits;

    certificate in form No. 182H, if during the billing period before maternity leave the place of work was changed (required from the previous enterprise).

For obvious reasons, maternity leave is not granted to unemployed women, unless they are employees of a liquidated legal entity. They receive all the benefits they are entitled to without going through the employer.

Income tax on maternity in 2014-2016

When paying vacation pay associated with the upcoming childbirth, the question may arise: maternity taxes are subject to personal income tax or still not? Indeed, in fact, these payments are of a pronounced social nature.

In 2014, significant changes were made to the legislation on the issue of maternity payments. However, they did not touch upon the sphere of taxation of this kind of money, and the question of whether are maternity taxes subject to income tax, has still one answer: in accordance with the norms contained in paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, payments due to maternity leave are not subject to income tax.

In 2016, neither the rules for calculating maternity benefits, nor the rules for taxing income tax on such funds were changed.

Additionally, it should be clarified that pregnant women have the right to receive 2 more types of benefits, which are of a one-time nature:

    a one-time amount - those women who were registered before the 12th week of pregnancy receive;

    a one-time allowance issued in connection with the birth of a child.

These benefits, like maternity benefits, are also not subject to income tax.

Who pays maternity leave?

The payment of vacation pay in connection with maternity is carried out by organizations and individual entrepreneurs who have hired personnel on their staff, at the expense of the Social Insurance Fund of the Russian Federation (FSS).

Both entrepreneurs and organizations are required to pay social security contributions on the wages paid, even if they use lenient tax regimes. Due to such contributions, various types of benefits are formed, the payment of which is made by the FSS.

A remarkable situation has developed with women who have the status of individual entrepreneurs. In case of an unfavorable course of events, they may remain without maternity payments. In order to receive them, such entrepreneurs must conclude an agreement with the FSS in advance and contribute the required funds within its framework. The presence of debt to the fund may lead to the fact that the entrepreneur will be denied payments when issuing a decree.

If a woman found work at 2 enterprises at once and works at one of them part-time, then she is allowed to receive maternity funds both there and there. The accountants of both enterprises must calculate the payments due to pregnancy and childbirth, both for the main place of work and for the secondary one. But one-time benefits related to the birth of a child and registration in the early stages, a woman receives only at one place of work, most often - mainly.

How is a 2-NDFL certificate drawn up for a maternity leave?

This question periodically arises in front of accountants and maternity girls themselves.

The tax certificate is submitted with the reflection of only those incomes that are included in the income tax base, even if there are certain benefits. Maternity leave and the above-mentioned one-time benefits should not appear in this certificate.

If 2-NDFL is requested by the woman herself who has gone on maternity leave, then in her certificate the amounts from vacation pay in connection with motherhood and one-time payments associated with this are not reflected.

In general, for an employee of the enterprise intending to go on maternity leave, a 2-NDFL certificate is drawn up and issued in exactly the same manner as for other employees.

The entrepreneur must deduct tax from almost all payments to an employee. However, there are a number of exceptions related to the payment of benefits by government agencies. Is it paid from pregnancy benefits or payments related to raising a baby up to 1.5 years old? Consider in this article.

Taxation of personal income tax on pregnancy benefits

The list of payments subject to personal income tax is listed in article 217 of the Tax Code of the Russian Federation. However, even if the payment is not mentioned in this article, but it is expressed in cash and entails material benefits for the employee, tax is paid from it. Also, the funds issued to the worker must be mentioned in the 2-NDFL certificate.

So what about Maternity Benefit (BIR)? Previously, it was believed that it should be subject to personal income tax, since this is a woman's income. However, a significant amendment has now been made to the Tax Code of the Russian Federation, according to which state compensation (this includes benefits) is exempt from taxation. Legislators argue that the development of the amendment was due to discrepancies and contradictions in the reading of the law. It was not clear if the benefits were related to the employee's income. The amendment clarified this point. Now all entrepreneurs are required to comply with a single standard.

Even before the amendment was adopted, the Ministry of Finance issued a Letter No. 03-04-06 / 3-127 dated June 1, 2011, according to which all state benefits should not be subject to personal income tax. The purpose of its publication was also to clarify an ambiguous issue.

Taxation of personal income tax additional payments up to average earnings

The amount of the maternity allowance is determined by the employee's average salary for the last 2 years of work. This procedure is determined by part 1 of article 14 of the Federal Law No. 255. The total annual income of an employee cannot exceed the maximum base for insurance payments in the FSS. The rule is contained in part 3.2 of article 14 of the Federal Law No. 255. If the worker's real earnings are higher than the limit, the allowance is paid in a smaller amount.

It is also important to consider the following points: not every employee receives payments of 100% of the average salary. Sometimes the benefit is determined according to the minimum wage. In all these cases, the employer can pay the employee a certain amount in order for the allowance to equal her real average salary. This is a supplement to average earnings.

The entrepreneur makes payments from his own pocket, and not from the funds of the FSS. For this reason, the additional payment is subject to personal income tax, since it does not apply to state benefits. This rule is stipulated by Articles 209 and 217 of the Tax Code of the Russian Federation. Moreover, with the surcharge, you need to pay insurance premiums to various funds (for example, to the Social Insurance Fund).

ATTENTION! There are exceptions to this rule. The law allows entrepreneurs to provide material support to employees and not pay tax on this. The "loophole" can be found in Article 217 of the Tax Code of the Russian Federation. According to the law, personal income tax will not be subject to a surcharge of up to 50 thousand rubles, paid within a year from the moment the baby is born. That is, the manager can make a lump sum payment within the prescribed limits.

IMPORTANT! The surcharge when drawing up accounting documents must be indicated as labor costs.

Taxation of personal income tax benefits for the care of a baby up to 1.5 years

The allowance is paid not only to the mother of the child, but also to any person caring for the child. Begins to accrue from the date of birth of children. The end date of payments is:

  • The day a woman goes to work.
  • The baby reaches 1.5 years.

When calculating this type of benefit, you need to take into account its minimum and maximum level:

  • The minimum is the minimum wage, adopted for the year of calculation of payments.
  • The maximum is the maximum average earnings of a worker per day.

Allowance for caring for a baby up to 1.5 years old is payments that are exempt from personal income tax. This rule is contained in paragraph 1 of Article 217 of the Tax Code of the Russian Federation. That is, the employer, making payments, does not have to pay anything to the state budget.

IMPORTANT! If the employer pays the employee an amount in excess of the established level of benefits, this money will be subject to personal income tax.

Reflection of benefits in the 2-NDFL certificate

In the 2-NDFL certificate, only those payments that are taxed are indicated. If the benefit is exempt from personal income tax, then it is not necessary to take it into account in the certificate. That is, the document does not need to indicate information about:

  • biR manuals;
  • benefits for caring for a baby up to 1.5 years old.

If the employer pays the woman a certain amount in excess of the established level of benefits, she must appear in the certificate, since she is taxed.

Who pays maternity?

The reason for the absence of taxation in the form of personal income tax is that these benefits are state compensation. They are paid by the FSS. Since 2017, control over the payment of benefits has been transferred to the Federal Tax Service Inspectorate.

IMPORTANT! Any entrepreneur must make payments for B&R and childcare. This also applies to individual entrepreneurs who have chosen a special tax regime: imputation, simplified.

Additional nuances

Consider the various features of the calculation of benefits:

  • If an employee works in several places part-time, each of the companies must pay her funds. Benefits are issued in a standard manner.
  • The funds in question are not subject to not only personal income tax, but also insurance premiums. That is, the woman receives payments in full.
  • Benefits will only be paid if the woman is officially employed. If she works unofficially, then only the employer makes the decision on payments. If he doesn't pay anything, the employee won't even be able to sue him.

The amount of benefits is determined individually in each case, depending on the employee's salary.

To receive payments, the employee must provide the employer with a corresponding application, as well as a certificate of incapacity for work. Papers are submitted no later than six months from the date of the end of the vacation in the BiR. If an employee wants to go on maternity leave later than the date specified in the certificate of incapacity for work, the employer must provide it from the date specified in the application.

IMPORTANT! It is not recommended to make payments under the BI for the period in which the employee actually worked. This is due to the fact that the FSS is unlikely to reimburse these costs to the entrepreneur.

FOR YOUR INFORMATION! The exemption from taxes is due to the fact that the entrepreneur, when giving out benefits, does not spend the funds of his company. All expenses are reimbursed by the state. This is a measure of protection for pregnant women, one of the social benefits.

Corporate income tax

BiR allowance calculated from the financial reserve of the FSS will not be considered an expense of the organization in relation to paragraph 1 of Article 252 of the Tax Code of the Russian Federation. This is due to the fact that the company does not spend its funds on employee benefits.

Accounting for maternity benefits

Consider the content of the operations carried out:

  • Calculation of benefits for BiR. DT69-1. KT70. Primary documentation: certificate of incapacity for work, payroll.
  • Payment of benefits for BiR. D70. KT51. Primary documentation: an extract from a banking institution on a current account.

The procedure for making entries must comply with the Accounting Instruction approved on October 31, 2000 by the Order of the Ministry of Finance of the Russian Federation.

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 question 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 due to her only in one case - if she entered into a voluntary insurance contract 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 on 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.