The term for transferring personal income tax from salaries on vacation. When to transfer personal income tax from vacation pay, changes and calculation. When you need to pay personal income tax on vacation pay

Example:

"Twenty-eight thousand rubles 52 kopecks"

The amount of vacation pay must be reflected in the 6-NDFL form for the period in which they are paid to employees. Please note: accrued but unpaid vacation pay is not included in the calculation according to the 6-NDFL form (letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / 13984 @ dated 01.08.2016).

In the 6-NDFL form, vacation pay is reflected as follows.

• line 020 - vacation payments transferred to employees in the reporting period, together with personal income tax;
• lines 040 and 070 - personal income tax from paid vacation pay.

• lines 100 and 110 - dates of vacation pay paid in the last quarter of the reporting period;
• line 120 - the last day of the month in which vacation pay is paid.

  Personal income tax on vacation pay in 2018: when to pay

  If this day falls on a day off, you must specify the next business day;

• line 130 - vacation pay together with personal income tax;
• line 140 - personal income tax withheld from vacation pay.

If an organization (tax agent) recalculates the amount of vacation pay and, accordingly, the amount of personal income tax, then in section 1 of the calculation in the form of 6-personal income tax, the total amounts are reflected, taking into account the recalculation (letter of the Federal Tax Service of the Russian Federation of May 24, 2016 No. BS-4-11 / 9248) ...

Sick leave benefits are reflected in the form of 6-NDFL for the period in which they are paid. Accrued, but not paid benefits are not included in the calculation (letters of the Federal Tax Service of the Russian Federation dated January 25, 2017 No. BS-4-11 / 1249 @, dated August 1, 2016 No. BS-4-11 / 13984 @).

Income in the form of temporary disability benefits is considered to be received on the day of its payment (transfer to the taxpayer's account). Consequently, on line 020 of section 1 of the calculation in the 6-NDFL form, this income is reflected in the presentation period in which this income is considered received.

In section 2 of the calculation in the form 6-NDFL, this operation is reflected as follows:

• lines 100 and 110 - the date of payment;
• line 120 is the last day of the month in which benefits are paid.

If it is a day off, the first business day of the next month is indicated.

• line 130 - benefits along with personal income tax;
• line 140 - tax withheld from benefits.

If the employee's vacation began in one quarter and ended in another, then there are no peculiarities in filling out the 6-NDFL form in this case. After all, vacation pay is reflected in the form for the period when they were actually issued to the employee. True, if the last day of the quarter fell on a weekend, then there are still nuances of filling out 6-NDFL. They are described in the letter of the Federal Tax Service of the Russian Federation dated 05.04.2017 No. BS-4-11 / 6420 @.

In this case, the amounts paid in the last month of the quarter need to be reflected only in section 1. In section 2, vacation pay is included only in the report for the next quarter.

Budgetary institutions, acting as a tax agent, must withhold and transfer to personal income tax budget from the amounts of remuneration (including vacation pay) paid to its employees. At the same time, the norms of the Tax Code of the Russian Federation provide for different terms for transferring personal income tax, depending on the type of income paid. Moreover, until recently, there were several points of view that were different from each other on the determination of the term for transferring personal income tax withheld from vacation pay. The final point in this matter was put by the Presidium of the Supreme Arbitration Court of the Russian Federation in the Resolution of 07.02.2012 N 11709/11.

As we noted above, tax agents are required to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid (clause 1 of article 226 of the Tax Code of the Russian Federation). The calculation of tax amounts is made by tax agents on an accrual basis from the beginning of the tax period at the end of each month for all incomes subject to the tax rate established by clause 1 of Art. 224 of the Tax Code of the Russian Federation, assessed to the taxpayer for the given period, offsetting the tax amount withheld in the previous months of the current tax period. The amount of tax in relation to income in respect of which other tax rates, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer. Calculation of the tax amount is made without taking into account the income received by the taxpayer from other tax agents and the tax amounts withheld by other tax agents.

Recall that tax agents are recognized as persons who, according to the Tax Code of the Russian Federation, are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the appropriate budget (off-budget fund) (Article 24 of the Tax Code of the Russian Federation). Tax agents are obliged to correctly and timely calculate, withhold from funds paid to taxpayers, and transfer to budgets (extra-budgetary funds) the corresponding taxes. Tax agents transfer withheld taxes in the manner prescribed by the Tax Code of the Russian Federation.

In accordance with Art. 209 of the Tax Code of the Russian Federation, the object of personal income tax is recognized as income received by taxpayers both in cash and in kind.

Personal income tax on vacation pay when to pay if it falls on a weekend

Income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be estimated (Article 41 of the Tax Code of the Russian Federation).

Based on paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of personal income tax directly from the taxpayer's income when they are actually paid.

It should be noted that if it is impossible to withhold the calculated amount of tax from the taxpayer, the tax agent is obliged, no later than one month from the date of the end of the tax period in which the relevant circumstances arose, to inform the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding tax and the amount of tax (p. . 5 article 226 of the Tax Code of the Russian Federation). The form of notification of the impossibility of withholding tax and the amount of tax and the procedure for submitting it to the tax authority were approved by Order of the Federal Tax Service of Russia dated 17.11.2010 N ММВ-7-3 / 611 @ "On Approval of the Form of Information on Individuals' Income and Recommendations for Its Completion, Information Format on the income of individuals in in electronic format, reference books. "The specified form must be filled out on the basis of the accounting data of income paid to individuals by a tax agent, provided to individuals tax deductions, calculated and withheld taxes in the registers tax accounting and be presented for each individual who received income from this tax agent, separately for each tax rate.

Recall that tax agents are required to keep records of income received from them by individuals in the tax period, submit to the tax authority at the place of their registration information about the income of individuals of this tax period and the amounts of taxes calculated and withheld in this tax period annually no later than April 1 the year following the expired tax period (Article 230 of the Tax Code of the Russian Federation).

Note. For failure to submit to fixed time in tax authorities of the above information, a tax agent may be held liable for committing a tax offense under Art. 126 of the Tax Code of the Russian Federation.

In accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to transfer the amounts of calculated and withheld personal income tax no later than the day of actual receipt of cash from the bank money for the payment of income, as well as the day the income is transferred from the accounts of tax agents in the bank to the accounts of the taxpayer or, on his behalf, to the accounts of third parties in banks. In other cases, tax agents transfer the amounts of the calculated and withheld tax no later than the day following the day the taxpayer actually received income - for income paid in cash, as well as the day following the day that the calculated amount of tax was actually withheld - for income received by a taxpayer in kind or in the form of material benefits.

Recall that according to general rule the date of actual receipt of income is determined as a day (clause 1 of article 223 of the Tax Code of the Russian Federation):

• payment of income, including transfers to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties, when receiving income in cash;
• transfer of income in kind - when receiving income in kind;
• payment by the taxpayer of interest on borrowed (credit) funds received, purchase of goods (works, services), securities - upon receipt of income in the form of material benefit.

Thus, the date of the actual receipt by the taxpayer of income in the form of wages is the last day of the month for which income was accrued to him for fulfilled labor duties in accordance with the employment agreement (contract). In the event of termination of labor relations before the expiration of a calendar month, the date of the actual receipt by the taxpayer of income in the form of wages shall be the last day of work for which income was accrued to him.

As we have already noted, before the Supreme Arbitration Court of the Russian Federation announced its position, there were two following points of view.

Vacation pay is recognized as income in the form of wages. According to this position, personal income tax from vacation pay must be transferred on the last day of the month for which they are charged, since such amounts are recognized as income in the form of wages. This position is confirmed by the following. According to Art. 114 of the Labor Code of the Russian Federation, employees are provided with annual leaves with preservation of their place of work (position) and average earnings. We remind that in accordance with Art. 129 of the Labor Code of the Russian Federation, wages (employee remuneration) means remuneration for work depending on the employee's qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions, deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensatory payments) and incentive payments (additional payments and incentive payments, bonuses and other incentive payments). In addition, Art. 136 of the Labor Code of the Russian Federation provides for the procedure, place and timing of payment of wages, including determining the period of payment for vacation.

Thus, vacation pay refers to wages employee. This conclusion is confirmed by the Resolutions of the FAS ZSO dated 10/18/2011 in case No. A27-17765 / 2010, FAS SZO dated July 21, 2011 in case No. A42-6610 / 2010 and from September 30, 2010 in case No. A56-41465 / 2009.

Holiday pay is not wage income. According to this position, vacation pay amounts are not part of the remuneration, and therefore, the date of their receipt is the day of actual payment, and not the last day of the month. This position has been repeatedly expressed by both fiscal and financial departments (Letters of the Ministry of Finance of Russia dated November 15, 2011 N 03-04-06 / 8-306, dated January 24, 2008 N 03-04-07-01 / 8, the Federal Tax Service of Russia dated 10.04. 2009 N 3-5-04 / 407 @, dated 09.01.2008 N 18-0-09 / 0001). In particular, the authorities note that according to Art. 106 of the Labor Code of the Russian Federation, rest time is the time during which the employee is free from the performance of labor duties and which he can use at his own discretion. In Art. 107 of the Labor Code of the Russian Federation lists the types of recreation, these, in particular, include vacations. During the vacation, the employee is released from the performance of labor duties, which means that the amount of vacation pay does not apply to wages. From this it follows that the date of actual receipt of income in the form of vacation pay is determined in accordance with paragraphs. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation as the day of their payment, including transfers to taxpayers' bank accounts, regardless of the month of accrual.

The Presidium of the Supreme Arbitration Court of the Russian Federation in the Resolution of 07.02.2012 N 11709/11 partially supported this position. In particular, the arbitrators noted: from the content of Art. Art. 91, 106, 107, 114 of the Labor Code of the Russian Federation, defining the concepts of working time and rest time, annual paid leave, as well as from the above-mentioned norms of tax legislation, it follows that vacation pay, despite the fact that it is associated with the labor relationship of a taxpayer and a tax agent, has a different (different from wages) nature, since in fact at this time the employee is free from the performance of labor duties. Consequently, the transfer of personal income tax withheld from the amounts of vacation pay cannot be made taking into account the provisions of paragraph 2 of Art. 223 of the Tax Code of the Russian Federation.

Meanwhile, the Supreme Arbitration Court of the Russian Federation noted that Art. 114 of the Labor Code of the Russian Federation provides for the provision of annual leave to employees with preservation of their place of work (position) and average earnings. And as we have already noted, wages (employee remuneration) are remuneration for labor depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensatory payments) and incentive payments (additional payments and incentive payments, bonuses and other incentive payments).

From the above norms, we can conclude: vacation pay refers to the wages (remuneration) of the employee, which is also confirmed by the provisions of Art. 136 of the Labor Code of the Russian Federation, which determines the procedure, place and timing of payment of wages, including the term for payment of leave, and the provisions of Art. 139 of the Labor Code of the Russian Federation, which establishes the procedure for calculating the average daily earnings for paying vacations.

At the same time, it does not follow from what has been said that the date of transfer of personal income tax from the specified type of income should be determined according to the rules of paragraph 2 of Art. 223 of the Tax Code of the Russian Federation. The legal norm contained in this clause regulates a special procedure for determining the date of actual receipt of income in the form of wages as the last day of the month for which the employee was accrued income.

This legal regulation is explained by the fact that in accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half month.

At the same time, in accordance with paragraph 3 of Art. 226 of the Tax Code of the Russian Federation, the calculation of personal income tax is made by tax agents on an accrual basis from the beginning of the tax period at the end of each month.

Consequently, before the end of the month, it is impossible to calculate the income received in the form of monthly wages and to calculate the tax to be withheld and transferred to the budget when paying wages for the first half of the month.

Meanwhile, by virtue of Art. 114 and part 9 of Art. 136 of the Labor Code of the Russian Federation, vacation payment is made no later than three days before its start.

Therefore, when determining income in the form of vacation pay for the purpose of calculating personal income tax, the amount of other income received during the corresponding month does not matter.

Thus, personal income tax from vacation pay must be transferred in accordance with the procedure established by para. 1 p. 6 art. 226 of the Tax Code of the Russian Federation, that is, no later than the day the bank actually received cash for the payment of income and the day the income was transferred from the accounts of tax agents in the bank to the taxpayer's accounts or, on his behalf, to the accounts of third parties in banks.

Journal Expert

"Budgetary organizations:

accounting and taxation "

When to withhold personal income tax from vacation pay: new clarifications of the Ministry of Finance

In this article, you will learn:

1. Whether it is necessary to provide standard tax deductions at the time of vacation pay.
2. Whether to pay personal income tax on salary advances.
3. How to calculate cumulative earnings to apply standard deductions when vacation starts in one month and ends in another.

Summer continues, the hottest topic of the season is still on the agenda - vacation. And the explanations of the Ministry of Finance appeared very in time about which month's income should include vacation pay in order to withhold personal income tax (Letter of 11.05.2012 N 03-04-06 / 8-134). After all, vacation often falls on two calendar months. Should the paid amount be divided into two parts?

And another equally important question - is it necessary to provide a deduction directly when paying vacation pay? Or can this be done later, when the monthly income is calculated? The Ministry of Finance of Russia on this issue also expressed its opinion, but already in another Letter - from 15.11.2011 N 03-04-06 / 8-306. We offer you a commentary on these clarifications.

If you have "simplified" with the object "income". You can also use the recommendations of the Ministry of Finance, since the procedure for calculating personal income tax from employee income is the same for all employers.

Do I need to divide rolling leave into parts

The question of which month's income should include vacation pay is especially relevant if the employee has the right to standard tax deductions. for instance, "child" deduction, which is provided until the employee's income, calculated on an accrual basis from the beginning of the year, is 280,000 rubles. (subparagraph 4 of paragraph 1 of article 218 of the Tax Code of the Russian Federation). From the month in which this amount will be charged, the deduction is not applied, so it is important for the accountant to keep track of when the limit will be exceeded. Accordingly, if vacation pay for two months is divided into parts, the time of the limit can be postponed. Do I need to do this? The Ministry of Finance of Russia in the Letter dated 11.05.2012 N 03-04-06 / 8-134 assures that it is not necessary. For the purpose of calculating personal income tax, vacation pay is fully included in the income of the month in which they are paid.

Example 1... How can standard personal income tax deductions be provided when paying vacation pay

Employee of LLC "Zvezda" P.I. Peredelkin goes on another paid vacation from June 25 to July 8, 2012. His monthly salary is 47,000 rubles. Middle daily wages for vacation pay is 1600 rubles.

An employee worked 10 days in June and received 23,500 rubles. (47,000 rubles: 20 days x 10 days). P.I. Peredelkin is entitled to a standard "children's" personal income tax deduction in the amount of 1400 rubles. Can an accountant provide it in June?

Position 1. The accountant believes that since the vacation falls on two months, the vacation pay should be divided into two parts. The amount charged for June 25-30 is 9600 rubles. (1600 rubles x 6 days) - he attributed to the remuneration for June. And vacation pay for the period from 1 to 8 July - 12 800 rubles. (1600 rubles x 8 days) - to accruals for July. Then payments to P.I. Peredelkin, calculated on an accrual basis from January to June 2012, will amount to 268,100 rubles. (47,000 rubles x 5 months + 23,500 rubles + 9600 rubles). Since 268 100 rubles.< 280 000 руб., бухгалтер предоставил работнику стандартный вычет за июнь в размере 1400 руб.

Position 2. The Zvezda LLC accountant decided to use the recommendations of the Ministry of Finance. And he attributed the entire amount of vacation pay for June and July to payments for June. P.I.'s salary Peredelkina, calculated on an accrual basis from the beginning of the year to June, amounted to 280,900 rubles. (47 000 rubles x 5 months + 23 500 rubles + 1600 rubles x 14 days). Therefore, the accountant did not provide a "child" deduction in June.

Exampleclearly shows that a different approach to accounting for vacation pay affects the size of tax payments. In the first case, the budget receives a smaller amount of personal income tax than in the second. This plays into the hands of the employee - he gets a little more money, but for the employer the risk of tax claims increases. Therefore, use the second method of calculation, especially since the Ministry of Finance advises it.

There is another important point to which you need to draw your attention. As you know, vacation pay must be paid three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). Therefore, a situation may arise when the vacation falls on one month, and the money was paid in the previous one. for instance, the money for the vacation from June 1 must be paid no later than May 29. Then, in order to calculate personal income tax, you need to attribute the entire amount of vacation pay for June to payments for May. Therefore, these vacation pay will be taken into account to determine the eligibility of receiving the "child" deduction in May, not June.

Note! When calculating the income limit for applying the "child" deduction for personal income tax, the entire amount of vacation pay refers to the month in which it was accrued.

Do I need to provide a deduction when paying vacation pay

The next question that I would like to talk about is whether it is necessary to apply a deduction to vacation pay at the time of their payment? Or should you wait for the monthly salary and make a deduction based on the results of the full monthly income?

The Ministry of Finance of the Russian Federation in a Letter dated 15.11.2011 N 03-04-06 / 8-306 indicates that it is necessary to determine the right to deduction and, accordingly, to provide it immediately upon payment of vacation pay, without waiting for the end of the month.

On the one hand, this position of the financial department seems to fit logically with the one we described above. After all, if all accrued vacation pay is included in the income of the month in which they are paid, then it is not difficult to determine the income on an accrual basis from the beginning of the year ...

However, there are pitfalls. It may happen that vacation pay, taking into account the salary for the month in which they are paid, will exceed 280,000 rubles. Then it turns out that the employee no longer has the right to the "child" deduction, but it was granted. And even if next month the tax is calculated and withheld from the employee, the tax authorities will have a reason to charge penalties for the delay in the payment of personal income tax, albeit scanty. Therefore, in our opinion, you can adhere to the position of the Ministry of Finance only if there is confidence that the employee's income calculated on an accrual basis from the beginning of the year, including vacation pay and the last salary, will not exceed 280,000 rubles. And if there is no such confidence, it is better to wait until the end of the month and provide a "child" deduction after the salary is calculated.

Perhaps you will have a question: do I have the right to ignore the position of the Ministry of Finance? Yes, you have. After all, the financial department in this case expressed its personal position, not based on the provisions of the Tax Code of the Russian Federation. There is no direct indication in the Code to provide a deduction at the time of vacation pay. From Art. 218 of the Tax Code of the Russian Federation, it follows that the tax agent must provide a deduction for each month of the tax period. In this case, the deduction is provided only if the employee is entitled to it. Receiving a "child" deduction is directly related to the employee's income level (no more than 280,000 rubles from the beginning of the year). You can find out whether the limit has been exceeded or not, it is possible only at the final settlement with the employee for a month. That is, after payroll. Thus, you have the right to wait for the employee's salary and only then provide the deduction. Moreover, all the ambiguities and contradictions of tax legislation are interpreted in favor of the taxpayer (clause 7, article 3 of the Tax Code of the Russian Federation). And the position of the Ministry of Finance, as we found out, can lead to tax risks.

For reference. The letters of the Ministry of Finance are not normative documents, but only explain the tax legislation. Therefore, the accountant in each case decides for himself whether to adhere to the position of the financial department or not.

Example 2... How to provide a deduction if vacation pay is issued before salary

Let's use the conditions of the previous example. Vacations for June and July were listed on the P.I. Peredelkina June 19. LLC "Zvezda" issues wages on the 5th day of each month. The salary for June (23,500 rubles) will be issued on July 5, it refers to the employee's income for June (clause 2 of article 223 of the Tax Code of the Russian Federation). When to provide an employee with a tax deduction for June: on the day the vacation pay is issued (June 19) or on the day the salary is issued (July 5)?

Position 1. The accountant of OOO Zvezda, on the recommendation of the Ministry of Finance, provides standard deductions from vacation pay, if they are accrued before salary. P.I.'s income Peredelkin for January - June on the day of payment of vacation pay (June 19) amounted to 257,400 rubles. (47 000 rubles x 5 months + 1600 rubles x 14 days). This amount does not exceed the established limit (280,000 rubles), and the accountant applied a deduction of 1,400 rubles to vacation pay for June. Vacation pay was listed on the card on June 19, so on the same day the accountant paid personal income tax from them in the amount of 2,730 rubles. subject to deduction.

On July 5, 23,500 rubles were transferred to the employee's card. - remuneration for work in June. As a result, the salary from the beginning of the year to June was equal to 280,900 rubles. (RUB 257,400 + RUB 23,500). The right to deduction was lost in June. The accountant paid additional personal income tax to the budget in the amount of 182 rubles. (1400 rubles x 13%).

Position 2. The accountant of OOO "Zvezda" provides standard deductions after all the employee's accruals for the month become known. Therefore, he did not apply the "child" deduction for June on the day of vacation pay. On June 19, personal income tax in the amount of 2912 rubles was paid to the budget from vacation pay. (1600 rubles x 14 days x 13%). After calculating the salary for June in the amount of 23,500 rubles. it became clear to the accountant that the employee was not entitled to a deduction for June: 47,000 rubles. x 5 months + 23 500 rub. + 1600 rub. x 14 days \u003d RUB 280,900 Since the income limit was exceeded, the accountant did not provide the employee with a deduction for June.

The example shows that if "children's" deductions are provided from vacation pay, as recommended by the Ministry of Finance, then it is quite possible that you will have to pay extra tax. Therefore, wait for the final settlement with the employee for the current month. And according to the results, see if you need to make a deduction. The employee himself will not lose anything with this calculation. Only he will receive a deduction not at the time of paying vacation pay, but a little later - when you pay your pay. Moreover, he will not have any questions as to why you "took away" part of his salary for the additional payment of personal income tax (for an unlawfully provided deduction from vacation pay).

It is worth remembering here that only the right to "child" deductions depends on the income of the employees. But other types of standard deductions established by cl.

Features of payment of income tax on vacation pay in 2018

p. 1 and 2 of Art. 218 of the Tax Code of the Russian Federation for some categories of citizens - Chernobyl victims, military personnel, Afghans, do not depend on the income they receive. Therefore, by paying vacation pay to this category of citizens and withholding personal income tax, you can already calmly adhere to the position of the Ministry of Finance of Russia.

Memo. Of all established standard tax deductions, only “child” deductions are granted based on the employee's income.

Another question that inevitably arises: is it necessary to provide a deduction from advances? Here the answer is unequivocal - no. After all, personal income tax from the advance is transferred at the time of the final settlement with the employee for the month, usually at the beginning of the next month (clause 2 of article 223 of the Tax Code of the Russian Federation). And since the base for personal income tax at the time of the advance payment is not formed, then the employee does not have the right to deduct.

Well, what if in any month the employee receives only vacation pay, but no salary? Do I need to provide a deduction for this month from vacation pay? Sure. After all, vacation pay, as well as salary, is taxed at a rate of 13%. This means that Art. 218 of the Tax Code of the Russian Federation, which regulates the procedure for providing standard deductions for personal income tax. But again, the main condition for the application of "children's" deductions must be observed - from the beginning of the year to the month of payment of vacation pay, income should not exceed 280,000 rubles. So it's still better to wait until the end of the month and then use the deduction. What if the management decides to reward the employee?

Nuances that require special attention. To determine the eligibility for the "child" deduction, vacation pay is not split into parts. If the vacation falls on two months, the entire amount of vacation pay refers to the month in which it was paid.

The Ministry of Finance recommends providing standard deductions from vacation pay. But, in our opinion, it is possible to do this with respect to "children's" deductions only if the accountant knows that when calculating salaries for this month, payments from the beginning of the year will not exceed 280,000 rubles. Otherwise, you will have to pay extra tax.

Provide "non-childish" standard deductions provided for in paragraphs 1 and 2 of Art. 218 of the Tax Code of the Russian Federation, with payment for vacation without fear. After all, there is no income limit for these deductions. This means that there is no need to recalculate the tax, as it can happen with "child" deductions.

N.P. Epikhin

Expert of the magazine "Simplified"

Criminal Code of the Russian Federation Questions and Answers

1. The employee goes on vacation at the end of December. When is it necessary to pay personal income tax on vacation pay?

Answer: According to paragraph 6 of Art.

Terms of payment, transfers of personal income tax from salaries, vacation pay, sick leave, date of receipt of income

226 of the Tax Code of the Russian Federation, the payment of personal income tax must be made no later than the last day of the month in which vacation pay was paid. Regarding December 2017, it is worth clarifying - you can pay personal income tax without waiting for December 31, 2017.If you could not do this, then, given that December 31, 2017 falls on a Sunday (weekend), then personal income tax payment from vacation pay will be made on the first working day.

1. An employee on 08.11.2017 goes on vacation. How to pay vacation pay and salary for November? The payment deadline for the current month is made on the 25th. And how to pay personal income tax?

Answer: You are obliged to pay vacation pay on 11/04/2017.

When to pay personal income tax on vacation pay in 2018

When to pay tax is stated in paragraph 6 of Article 226 of the Tax Code of the Russian Federation. The deadline for transferring personal income tax from vacation pay in 2018 is the last day of the month in which they were issued.

Personal income tax from vacation pay: when to pay in 2018, example An accountant calculated vacation pay for an employee who is going to rest from January 22, 2018. The amount of payments is 24 800 rubles. The accountant issued the money on January 18, 2018.

On the same day, he is obliged to withhold tax. The accountant will calculate personal income tax from vacation pay as follows: multiply the amount of money paid by 13%. Tax amount - 3224 rubles. (24 800 rubles x 13%). You need to pay tax to the budget no later than the last day of the month in which the accountant issued the money (p.

6 tbsp. 226 of the Tax Code of the Russian Federation).

Step 4. When and what taxes and contributions must be paid with vacation pay?

How is personal income tax paid from vacation pay? In accordance with tax legislation, the payment of personal income tax on vacation pay is carried out as follows: Personal income tax Term implementation Normative act Calculation Date of actual receipt of income clause 3 of Art. 226 of the Tax Code of the Russian Federation Withholding Date of actual receipt of income clause 4 of Art. 226 of the Tax Code of the Russian Federation Payment No later than the last day of the month in which payments were made, clause 6 of Art. 226 of the Tax Code of the Russian Federation Example 1: Educator Maksimova M.M. goes on vacation on 03.12.2017. She must receive the vacation no later than 30.11.2017.
If payments are made on this very day, and, as you know, personal income tax must be paid no later than the last day of the month in which payments were made, then, accordingly, the employer will be obliged to pay personal income tax on the day the employee actually receives income, i.e. .e. November 30, 2017 Example 2: Educator Maksimova M.M.

Personal income tax from vacation pay: when to pay, the term for transferring payments

How to determine the deadline for paying personal income tax on vacation pay An employee goes on vacation on February 12, 2018. The money was paid on February 8th. When to pay personal income tax on vacation pay in 2018? The accountant is obliged to withhold tax on the day of payment of money - February 8.

Attention

Accordingly, the tax can be transferred to the budget on any day from 8 to 28 February inclusive. When to pay personal income tax on vacation pay in 2018, if the vacation is rolling Often, the employee's vacation begins in one month and ends in another.

When to pay personal income tax on vacation pay in 2018 in this case? The employee receives money three calendar days before the start of the vacation (part 9 of article 136 of the Labor Code of the Russian Federation). Therefore, it doesn't matter if the vacation rolls over to the next month.

Tax should be withheld on the day of payment, and transferred to the budget - no later than the last day of the month. Example. When to pay personal income tax on vacation pay, if the vacation is rolling The worker goes on vacation from March 26 to April 8.

When you need to pay personal income tax on vacation pay

Fines for “cash” violations will increase. The Ministry of Finance has prepared a draft amendment to the Administrative Code, which, among other things, proposes to introduce a penalty for issuing extra checks.< … Выдать увольняющемуся работнику копию СЗВ-М нельзя Согласно закону о персучете работодатель при увольнении сотрудника обязан выдать ему копии персонифицированных отчетов (в частности, СЗВ-М и СЗВ-СТАЖ). Однако эти формы отчетности списочные, т.е. содержат данные обо всех работниках. А значит передача копии такого отчета одному сотруднику – разглашение персональных данных других работников. < … Труд после окончания рабочего дня – не всегда сверхурочная работа Если сотрудник регулярно остается после работы, чтобы доделать незаконченные в течение рабочего дня дела, это еще не значит, что ему нужно оплачивать сверхурочные часы. < …

Insurance premiums for vacation pay

The disputes between specialists, caused by different interpretations of the terms in connection with the identification of the concepts of wages and leave in terms of income, led to temporary delimitations in payments. Table 1. Terms of payment depending on the type of income Type of income Deadline for payment of personal income tax Salary Day following the date of payment Profit received in kind Day following the date of payment Payment by sick leave The last day of the month in which the payment was made within the framework of the vacation allowance The last day of the payment month The time limits were shifted to the last day of the month in which the payments were made.

In view of the innovations that have appeared, this type of tax gives the tax agent the advantage of making payments to several employees at the same time, which is convenient during summer vacations.

Vacation

When paying for "children's" sick leave, you will have to be more careful. A certificate of incapacity for work for caring for a sick child under the age of 7 years will be issued for the entire period of illness without any time limits. But be careful: the procedure for paying for the "children's" sick leave remains the same!< … Главная → Бухгалтерские консультации → Страховые взносы Актуально на: 7 июля 2016 г. Каждому работнику положен ежегодный оплачиваемый отпуск (ст. 114

Labor Code of the Russian Federation). No later than 3 days before its start, the employee must be paid vacation pay (Article 136 of the Labor Code of the Russian Federation). Vacation pay is charged insurance premiums (including "injury"), since vacation pay is recognized as an object of taxation by contributions and is not named in the list of non-taxable payments (Part.

1 tbsp. 7, Art. 9 of the Law of 24.07.2009 N 212-FZ, paragraph 1 of Art. 20.1, art. 20.2 of the Law of 24.07.1998 N 125-FZ).

When to pay personal income tax on vacation pay in 2018

The money was paid on March 22nd. Personal income tax from vacation pay in 2018 should be transferred to the budget no later than April 2, 2018. The general deadline is March 31. But it fell on Saturday, so the deadline for paying personal income tax from vacation pay was postponed to the next working day.

How to fill out a payment order for personal income tax from vacation pay in 2018 B payment order for personal income tax in field 101 "Payer status" enter the code 02. In field 104, enter the code budget classification 182 1 01 02010 01 1000 110. In field 106 indicate TP, and in field 107 - the period for which the tax is paid. For example, when paying tax on vacation pay for January, MS.01.2018 is entered in field 107. Enter zero in fields 108 and 109. Leave field 110 blank.

Personal income tax on vacation pay: when to pay in 2018

She must receive the leave no later than November 26, 2017. In this case:

• personal income tax will be calculated on the day of payment of vacation pay;
• withholding personal income tax - on the day of payment of vacation pay;
• payment of personal income tax to the budget - November 30, 2017 (on the last day of the month).

Example 3: Educator Maksimova M.M. goes on vacation on December 31, 2017, she must receive the vacation no later than December 27, 2017.

In this case, the last day of the month coincides with the weekend. According to Article 6.1 of the Tax Code of the Russian Federation, in a situation where the last day of the term falls on the day recognized in accordance with Russian Federation a day off and (or) a non-working holiday, the day of the end of the term is the next working day following it.

When to pay taxes on vacation pay

Read also the article ⇒ "Features and the procedure for issuing a vacation in advance" How to determine the date of actual receipt of income? When determining the date of actual receipt of income to determine the timing of payment of personal income tax, it is necessary to refer to Article 223 of the Tax Code of the Russian Federation, which states that the date of actual receipt of income is the day:

• payment of income in cash;
• transfer of income to the taxpayer's bank accounts;
• transfer of income on behalf of the taxpayer to the accounts of third parties.

Thus, the day of receipt of income is the day of the actual transfer of funds from the payer to the recipient. Are subject to vacation pay personal income tax? According to tax legislation, vacation payments are income of the taxpayer and in mandatory are subject to calculation, withholding, payment of personal income tax.

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When to transfer personal income tax from vacation pay to the budget

The organization must calculate and withhold personal income tax when paying income (Clauses 1, 2, article 226 of the Tax Code of the Russian Federation). As a general rule, the date of actual receipt of income by the employee is the date of its payment (Subparagraph 1 of paragraph 1 of Art.

On the timing of transferring personal income tax from vacation pay

223 of the Tax Code of the Russian Federation). But for incomes that relate to labor remuneration, a specific period has been established - the last day of the month for which these incomes are accrued (Clause 2, Article 223 of the Tax Code of the Russian Federation). So it turns out that the date of receipt of income in the form of vacation pay depends on how they are qualified: as wages or as other payments. As a result, we have two points of view on how to determine the date of receipt of income and, therefore, the date of transferring personal income tax to the budget. After all, while the employee has no income, there is nothing to pay personal income tax. On the eve of the summer season, the topic of vacations is especially relevant. And one of the eternal questions - when should personal income tax be transferred from vacation pay issued to an employee?

Position 1. Safe: we transfer personal income tax from vacation pay when paid

That Personal income tax from vacation pay must be transferred to the budget already upon payment (including when transferring money to an employee's bank account), the regulatory authorities have been repeating in unison for several years (Letter of the Ministry of Finance of Russia dated 06.03.2008 N 03-04-06-01 / 49; Letter of the Federal Tax Service of Russia dated 10.04.2009 N 3 -5-04 / 407 @; Letter of the Federal Tax Service of Russia for Moscow dated 03.23.2010 N 20-15 / 3/030267 @). They justify this by the fact that vacation is the employee's rest time, during which he does not fulfill his labor duties (Articles 106, 107 of the Labor Code of the Russian Federation). therefore vacation pay does not apply to wages... The courts sometimes adhere to the same position (Resolutions of the FAS SZO dated 20.02.2008 in case No. A05-5345 / 2007; FAS TsO dated 09.11.2007 in case No. A14-16375-2006 / 581/28).
Thus, if you agree with this approach, then transfer the withheld personal income tax to the budget in the following terms (Clause 6 of Art.226 of the Tax Code of the Russian Federation)
(if) vacation pay is transferred to the employee to a bank account (or at the request of the employee to the account of a third party), then on the day the money is transferred;
(if) the money for vacation pay was received at the bank and then paid to the employee from the cash desk, then on the day the funds were received at the bank;
(if) the money is paid to the employee from the cash desk at the expense of the cash available there, then on the day the employee receives the money or on the next day after him.
It is clear that when transferring personal income tax in this way, the tax authorities will not have any questions for you.

Attention! For late transfer of personal income tax, tax authorities may charge additional penalties (Article 75 of the Tax Code of the Russian Federation).

Position 2. Dangerous: we transfer personal income tax on the last day of the month in which vacation pay is paid

Recently, the courts have come to the conclusion that vacation pay is one of the components of wages and they become the employee's income on the last day of the month, for which they are charged (Clause 2, Article 223 of the Tax Code of the Russian Federation) Therefore, it is necessary to transfer personal income tax from vacation pay on the last day of the month in which they are paid (Resolutions of the FAS SZO of 09/30/2010 in case N A56-41465 / 2009, from 04/19/2010 in case N A56-11879 / 2009, from 03/13/2008 to case N A56-17909 / 2007; FAS ZSO dated December 29, 2009 in case N A46-11967 / 2009; FAS UO dated 05.08.2010 N F09-9955 / 09-C3, dated 04.03.2008 N F09-982 / 08-C2 , Of the Twentieth Arbitration Court of Appeal dated 23.12.2010 in case N A68-14429 / 09-825 / 13).
The arguments of the courts boil down to the following: the payment of the average earnings during the vacation refers to wages (Article 114 of the Labor Code of the Russian Federation) and the terms of payment of vacation pay are specified in Art. 136 of the Labor Code of the Russian Federation, which is devoted to the rules for the payment of wages.

Note
Once the court even decided that it was necessary to calculate personal income tax on vacation pay according to the results of the month in which the vacation ended, and the tax can be transferred to the budget only on the day the salary for that month is paid (Resolution of the FAS MO dated 10.22. ). In his opinion, even the calculation of the tax (and even more so the transfer) before the end of the vacation is in principle impossible. But if you follow this logic, then the employer cannot not only calculate, but also withhold. And then it is necessary to pay vacation pay "in full", that is, without withholding personal income tax. But it is difficult to agree with such an argument of the court. Indeed, in the Tax Code, the date of recognition of income is in no way linked to the date of the end of the vacation.

Be that as it may, the position formed in judicial practice is beneficial to employers. Not only will the organization have some "free" money by the end of the month, but also the number of payments for the payment of personal income tax is decreasing. This will be especially noticeable in the period from May to September, when employees go on vacation one after another.
However, when applying this option, disputes with tax authorities are possible. But the likelihood that you will be able to defend your innocence, relying on already existing court decisions, is high.

In any case, the entire amount of the employee's vacation pay in the personal income tax card should be recorded in the income of the month when they were paid (Letter of the Ministry of Finance of Russia dated 06.03.2008 N 03-04-06-01 / 49). This rule also applies to situations where a vacation starts in one month and ends in another. That is, it is not necessary to divide the vacation pay in proportion to the number of days per month.

The payment of personal income tax from vacation pay, as well as from sick leave, is carried out in a manner that differs from that applied when paying tax on most existing types of income. Let's consider the features of this order.

How is vacation pay paid and what is considered the date of receipt of income on them?

The basic rule for the timing of the payment of vacation pay is established by Art. 136 of the Labor Code of the Russian Federation: they should be issued no later than 3 calendar days before the actual onset of the vacation time. Since the beginning of the vacation is possible from any day of the current month, the period for paying vacation pay may fall on:

• on the last days of the previous month;
• any days of the current month, but always earlier than the beginning of the vacation.

Including the day of payment of vacation pay may coincide with the payment of other income. For example, salaries.

Read about how the amount of vacation pay is calculated in this material.

The rules for determining the date of receipt of income, with which the moment of deduction of personal income tax from this income is associated, contains Art. 223 of the Tax Code of the Russian Federation. Holidays are not separately highlighted in its text. At the same time, of all the points in the article, only the text of subparagraph is unambiguously linked with vacation pay. 1 clause 1, setting as the payment date the day on which the actual withdrawal of funds took place in any of the possible ways:

• in cash from the cash register;
• by transfer to the employee's bank card;
• transfer of funds to the account of a third party at the request of the employee.

Thus, withholding tax from vacation pay occurs at the time of their actual payment, that is, no later than 3 days before the start of the vacation. The payment of vacation pay to the employee is carried out by reducing the total amount of accruals on vacation by the amount of withholding tax. How does this affect the moment of payment of personal income tax from vacation pay?

Rules for determining the date of payment of vacation tax

Determination of the date of payment of personal income tax on vacation pay in 2019 is subject to a special rule, which began to operate in 2016 (subparagraph "g" of clause 2 of article 2 of the Law "On Amendments ..." dated 02.05.2015 No. 113-FZ). Until 01.01.2016, such payment had to be made no later than the day the funds were received from the bank for issuing vacation pay in cash or the day the income was actually transferred by non-cash method.

From 01.01.2016 for vacation pay and another type of income (sick leave), its own deadline for the payment of personal income tax was introduced, which made these incomes a special category. The deadline for them is the last day of the month in which the payment of the corresponding income was made (clause 6 of article 226 of the Tax Code of the Russian Federation).

Read more about the changes that have occurred in the articles "When it is necessary to pay personal income tax on vacation pay" and "[Personal income tax]: When to pay from salary, sick leave and vacation pay?" .

Options for paying personal income tax from vacation pay can be as follows:

• the period from the date of payment of vacation pay to the last day of the month preceding the month of the beginning of the vacation, if the payment of income was made on the last days of this previous month, and from the funds issued on the last day of the month, tax on vacation pay will have to be paid on the same day;
• the period from the date of payment of income to the last day of the month in which the vacation begins, if the payment of funds for the vacation also occurs in this month;
• the first working day of the month following the month of vacation pay (it does not matter if it is the month preceding the start of the vacation, or the month in which both events take place: vacation pay and the beginning of the vacation), if the last day of the month in which vacation pay is paid is a day off.

The latter option is determined by the existence of a general rule for postponing the dates that coincide with the weekend to the next weekday following the weekend (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

The value of correctly determining the timing of payment of vacation pay is acquired when filling out the 6-NDFL reporting form, which in section 2 contains information about the dates:

• payment of income (for vacation pay it will be the day of issuance of funds for vacation);
• withholding tax (it will coincide with the date of payment of funds);
• payment of tax (it will be the last day of the month of issuing vacation pay (clause 4.2 of the Procedure for filling out the calculation of 6-NDFL), and if it coincides with the weekend - the first weekday of the next month (letter of the Federal Tax Service dated 05.04.2017 No. BS-4-11 / 6420 @ ).

A feature of entering data on vacation pay in the 6-NDFL form is the need for their separate reflection from information on other income (except for sick leave) paid on the same day with them, due to a mismatch in the timing of tax payment.

How the recalculation of vacation pay will be reflected in the 6-NDFL form, read the material "We recalculated vacation pay: how to fill in 6-NDFL?" .

Outcome

The deadline for paying vacation income tax is different from the generally accepted deadline for most types of income. It corresponds to the last day of the month in which vacation pay was issued. If the last day of the month falls on a weekend, then the tax payment deadline is shifted to the next weekday of the month following the month of payment of funds for vacation.

Employers are obliged to calculate, withhold and transfer personal income tax from the amounts paid to employees. The main question arises with the definition of the moment of transfer of tax from vacation payments, i.e. with vacation pay qualifications (wages or other income). The fact is that in the general case, the date of receipt of the income of employees is the date of its payment. However, for the amounts that relate to salaries, a different period is set - this is the last day of the month for which income was accrued.

Each employee has the right to annual paid leave (Article 21 of the Labor Code of the Russian Federation). Also, labor legislation provides for annual additional paid vacations (Article 116 of the Labor Code of the Russian Federation). In addition, by agreement between the employee and the employer, the annual paid leave can be divided into parts. In this case, one of the parts must be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation). In some cases, the annual rest must be extended or postponed to another period, which is determined by the employer, taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation).

Annual paid leave is granted while maintaining the average earnings (Article 114 of the Labor Code of the Russian Federation). The procedure for calculating the average wage is described in Art. 139 of the Labor Code of the Russian Federation. Government Decree No. 922 of 24.12.2007 approved the Regulation on the specifics of the procedure for calculating average wages. At the same time, in all cases, payment for vacation is made no later than three days before its start (Article 136 of the Labor Code of the Russian Federation).

In accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of personal income tax directly from the taxpayer's income when they are actually paid.

Employers transfer the amount of withheld tax no later than the day the bank actually received cash for the payment of income, as well as the day the income was transferred from their bank accounts to the taxpayer's accounts or, on his behalf, to the accounts of third parties (paragraph 1 of clause 6 of article 226 of the Tax Code RF). In other cases, tax agents transfer tax no later than the day following the day the employee actually received income - for income paid in cash, as well as the day following the day of actual tax withholding - for income received in kind or in the form material benefits (paragraph 2 of clause 6 of article 226 of the Tax Code of the Russian Federation).

Most often, the date of actual receipt of income is the day of its payment (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation). However, a different deadline has been set for remuneration. In this case, the date of the actual receipt by the employee of such income is the last day of the month for which it was accrued (clause 2 of article 223 of the Tax Code of the Russian Federation).

Note that in part 9 of Art. 136 of the Labor Code of the Russian Federation "Procedure, place and terms of payment of wages" states that the payment of the vacation is made no later than three days before its start. As you can see, by this norm, the amount of vacation pay is directly related to wages.

Thus, the date of the actual receipt of income in the form of vacation pay depends on whether vacation payments are considered wages (the last day of the month for which the specified income was accrued to the employee) or other income (the day the income was paid).

Position of officials

Representatives of the main financial and tax departments have repeatedly noted that vacation pay is not payment of income for performing work duties. They explained this by the fact that in accordance with Art. 106 and 107 of the Labor Code of the Russian Federation, vacation is the time during which the employee is free from the performance of labor duties. So in this case, the date of actual receipt of income should be determined according to the rules prescribed in sub. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation. We are talking here about the day of payment of income, incl. transfer of income to the taxpayer's bank accounts, regardless of the month for which it was accrued.

This conclusion is contained in the following letters: Federal Tax Service of Russia dated 10.04.2009 No. 3-5-04 / 407 @ and dated 09.01.2008 No. 18-0-09 / 0001, the Ministry of Finance of Russia dated 24.01.2008 No. 03-04-07-01 / 8 and dated 10.10.2007 No. 03-04-06-01 / 349, UFNS in Moscow dated 23.03.2010 No. 20-15 / 3/030267 @.

At the same time, vacation payments are reflected in the tax card for recording income and personal income tax (form No. 1-personal income tax) and a certificate of income natural person (form No. 2-NDFL) in those months of the tax period in which they were paid (see, for example, letters of the Federal Tax Service of Russia dated 09.07.2008 No. 3-5-04 / 238 @, the Ministry of Finance of Russia dated 06.03.2008 No. 03- 04-06-01 / 49).

As you can see, fiscal officials believe that vacation pay is not a payment of income for the performance of labor duties. Therefore, the date of actual receipt of such income is the date of its payment.

What the court says

Let's say right away that judicial practice on this issue is ambiguous. Some of the arbitrators believe that vacation pay refers to wages. Accordingly, the date of actual receipt of income in the form of vacation pay is the last day of the month for which the specified income was accrued to the employee.

Arbitrage practice

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The arbitration courts concluded that vacation pay refers to the employee's wages, which is also confirmed by Art. 136 of the Labor Code of the Russian Federation, which provides for the procedure, place and timing of payment of wages, and also determines the term for payment of vacation. In turn, when paying income in the form of remuneration by virtue of paragraph 6 of Art. 226 and clause 2 of Art. 223 of the Tax Code of the Russian Federation, a tax agent is obliged to transfer personal income tax on the last day of the month for which this income was accrued. Consequently, the transfer of tax on the amount of paid vacation pay should be made simultaneously with the transfer of tax on the amount of wages for reporting period (Resolutions of the Federal Antimonopoly Service of the West Siberian District of 18.10.2011 in case No. A27-17765 / 2010 and of 26.09.2011 in case No. A27-16788 / 2010).

A similar position is contained in the resolutions of the FAS of the Northwestern District of July 21, 2011 in case No. A42-6610 / 2010, of September 30, 2010 in case No. A56-41465 / 2009, of the Ural District of 08/05/2010 No. F09-9955 / 09-C3 and etc.

By the way, in one of the decisions the judges noted that Part 9 of Art. 136 of the Labor Code of the Russian Federation, the amount of vacation pay is directly related to wages.

Arbitrage practice

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The judges referred to Part 9 of Art. 136 of the Labor Code of the Russian Federation "Procedure, place and terms of payment of wages", which states that payment for vacation is made no later than three days before its start. Thus, the arbitrators concluded that the aforementioned norm of the amount of vacation pay is directly related to wages. Therefore, the payment of average earnings during the vacation is included in the system of remuneration of workers (resolution of the Federal Antimonopoly Service of the Urals District dated 04.03.2008 No. F09-982 / 08-C2).

Meanwhile, another part of the judges is sure that the date of the actual receipt of income in the form of vacation pay is the day of payment of vacation pay.

Arbitrage practice

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The court concluded that the vacation pay, despite the fact that it is related to the employment relationship of the taxpayer with the tax agent, has a different (other than salary) nature, since it is the time during which the employee is free from work duties. Therefore, the date of the actual receipt of income in the form of vacation pay should be determined in accordance with sub. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation as the date of payment of such income, incl. transfer of income to the taxpayer's accounts (FAS regulations Central District from 27.05.2011 in case No. A68-14429 / 2009 and dated 09.11.2007 in case No. A14-16375-2006 / 581/28).

In turn, in the resolution of the FAS of the North-Western District of 20.02.2008 on case No. A05-5345 / 2007, it was stated that sub. 1 p. 6 art. 226 of the Tax Code of the Russian Federation established total term transfers of personal income tax - no later than the next day after receiving funds from the bank or transferring funds to the taxpayer's accounts. This term should be used when paying income by issuing from the cash desk at the expense of funds received in the bank or by transferring income to the taxpayer's bank account. In other cases, use the special period established by sub. 2 p. 6 art. 226 of the Tax Code of the Russian Federation, namely, no later than the day following the day the taxpayer actually received income. Therefore, the date of actual receipt of income in the form of vacation pay should be determined in accordance with sub. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation.

Court decisions on the issue of interest to us are very diverse. At present, some of the above decisions are under review by the Supreme Arbitration Court of the Russian Federation in the order of supervision (see, for example, the determination of 06.02.2012 No. VAS-1581/12). A part has already been considered by the Supreme Arbitration Court of the Russian Federation, which refused to transfer cases to the Presidium of the Supreme Arbitration Court of the Russian Federation, considering that the lower court had made the correct conclusion that the agent must transfer personal income tax on the last day of the month for which this income was accrued (see, for example, definition of 10.02.2012 No. BAS-499/12).

Of particular interest is the definition of the Supreme Arbitration Court of the Russian Federation dated 11.11.2011 No. VAS-11709/11. It was in it that the arbitrators finally admitted that there is no uniform approach to the procedure for withholding personal income tax from vacation payments in judicial practice. The Supreme Justices agreed that both positions (vacation pay is wages; vacation pay refers to a different income) are reasonable enough. Therefore, in order to develop a uniform approach in the application of substantive law norms by arbitration courts, the judicial board found grounds for transferring this case to the Presidium of the Supreme Arbitration Court of the Russian Federation.

Now we have to wait for the publication of the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation. Until then, if you want to avoid disputes with the tax authorities, proceed from the fact that vacation pay is not payment of income for the performance of labor duties, therefore, the date of the actual receipt of income is the date of its payment.

During the vacation, both annual and additional, the employee is paid vacation pay. The organization calculates, withholds and pays personal income tax to the budget from them. This rule also applies in 2019. In the article, we will analyze the procedure for paying personal income tax on vacation pay, we will tell you in what time frame to transfer tax, how to fill out a payment order.

Personal income tax on vacation pay in 2019: what taxes to withhold and pay

Personal income tax is withheld at the time the amount is accrued to the employee. That is, the employees of the organization receive money in their hands minus the tax:

• 30% - for non-resident workers.

The term for transferring personal income tax from vacation pay in 2019

The deadline for payment of personal income tax on vacation payments in 2019 has not changed. It, as before, does not depend on whether they are paid from the current account, whether cash is withdrawn for this or issued from the proceeds.

You must pay personal income tax on vacation pay in 2019 no later than the last day of the month in which there were such payments. And if this day falls on a day off, then the deadline is postponed to the next working day.

Below we have given comparative table on the timing of payment of personal income tax.

Table. Terms of personal income tax payment in 2019

When and where to pay personal income tax on vacation pay in 2019: an example

Personal income tax from vacation payments in 2019 must be transferred to the budget at the place of registration of the company. If the company has separate divisions that paid income to its employees, personal income tax must be paid at the location of each such division (letters of the Federal Tax Service dated 01.02.16 No. BS-4-11 / 1395 @, Ministry of Finance dated 01.07.16 No. 03-02-07 / 1/38432). To do this, you must indicate in the payment order:

• Checkpoint of a separate subdivision;
• oKTMO code at its location.

In the payment order itself, in field 101 “Taxpayer status”, enter 02.

In field 60, indicate the TIN of the organization, in field 102 - the KPP of the organization (if transferred for separate subdivision, then his TIN).

In field 104, you must specify the budget classification code 182 1 01 02 010 01 1000 110

In field 106 TP is indicated, and in field 107 - the period for which the tax is paid. For example, for payment of personal income tax from vacation pay for February 2019, MS.02.2019 is put in field 107.

Zero is put in fields 108, 109. Field 110 can be left blank

Sample payment order for the transfer of personal income tax

Personal income tax if the vacation starts on the 1st day of the calendar month

When an employee goes on vacation from the 1st day, a full month before its start falls into the billing period. However, the amounts are accrued in advance - the employer is obliged to pay them three days before the start of the vacation. Therefore, the question arises, what earnings for the last month of the billing period to take into account. Indeed, on the date of calculation, the month has not yet ended and the amount of accrued earnings is unknown. In this situation, you can do one of the ways.

Method number 1

Calculate the average earnings without taking into account payments for the last month of the billing period. After the month ends and the amount of accrued payments for this month is known, recalculate and pay additional vacation pay.

Method number 2

Payments for the last month of the billing period are included in the calculation of average earnings in the amount accrued on the day of vacation pay. After the month is over and the earnings for this month are known, recalculate.

Method number 3

Calculate the salary for the last month of the billing period in advance and take it into account in full when calculating the average earnings. If, after calculating the salary for the month, earnings decrease, recalculate. Withhold the amount of the overpaid amount from the salary for the next month. This method is convenient for calculating vacation pay for salaried employees. If the employee works in full all the days, there is no need to recalculate vacation pay after the end of the month.

How to show personal income tax from vacation pay in 2019 in 6-personal income tax

Filling out section 2 of the 6-NDFL form raises many questions. So, if during any month employees were paid vacation pay on different days, then you need to fill in several blocks. If some employees were given them on the same day, such payments can be combined and recorded in one block.