Incomes paid to individuals are usually not deductible for income tax. But this rule does not apply to disability benefits and caring for a sick child. This begs the logical question - is hospital tax on personal income tax imposed? Yes, with this type of allowance a fee is required.
A sick leave is a document that serves as confirmation of the absence of an employee in his place. It is used to pay employee disability benefits. The salary does not change. The Constitution provides for payments to citizens who cannot perform work duties due to health reasons.
Who is paid sick leave?
By law, such benefits are required for employees arranged by labor agreement. Is sick personal income tax levied if the services are provided by civil law agreement? In this case, no fees are provided, as employees do not receive sickness compensation from the employer and the Social Insurance Fund. Tax withholding is not possible because there is no tax base.
Payments for 3 days of sick leave are paid by the employer, and the rest of the time is compensated by the Social Insurance Fund. Insurance premiums in the amount are not charged. Funds are transferred to the account of the employer within 10 days. For violation of the terms provided for liability.
How is the size of payments determined?
Definition changes length of service did not happen, so the calculation of the sick leave is the same. If an employee has been working for more than 8 years, then the accrual occurs at a rate of 100% of the average daily income. With an experience of 5 to 8 years - 80%, and up to 5 years - 60%. The calculation of the sick leave according to these rules occurs for all employees.
The time for sick leave payment since 2013 is 2 years that precede the year of the insured event. It includes the period of work of other policyholders. When calculating the sick-list, one should take into account the size of the base for establishing insurance contributions of the FSS. Is hospital income tax imposed if childcare is provided? In this case, tax is provided.
Transfer of personal income tax
When transferring sickness benefit, the employer is considered a tax agent, so he withholds tax and then transfers it to the budget. The personal income tax rate on sick leave is 13%.
The tax base is determined by whether the subject participates in the FSS pilot project. Payments are made from all funds provided by the employer and the fund.
Features of the pilot project
The employer transfers the tax on all income, including the part that is paid from the fund. The fund compensates this amount after the employer submits an application for debt reimbursement in the form of 4-FSS.
Since 2012, a pilot project “Direct Payments” has been operating. Is the sick leave income tax calculated in this case? Under the project, those funds that are paid from the fund are transferred to the employee directly. The purpose of the program is the correct application of budget money, protection of the rights of workers from dishonest employers who delay or do not pay benefits. In 2016, the following regions participated in the project:
- Karachay-Cherkess Republic and Nizhny Novgorod Region;
- Khabarovsk Territory, areas: Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov;
- Republic of Crimea, Sevastopol;
- Republic of Tatarstan, areas: Belgorod, Rostov, Samara;
- Republic of Mordovia, areas: Bryansk, Kaliningrad, Kaluga, Lipetsk, Ulyanovsk.
Is hospital PIT subject to a pilot project? Yes, this procedure is considered mandatory, but has some features:
- the employer pays only 3 days of illness from his funds, and withholding occurs with this money;
- From day 4, the FSS transfers the allowance, and it is considered a tax intermediary for this amount.
The tax agent in the transfer of money from social insurance is the fund itself. The employer is not considered responsible for withholding and transferring tax to the budget from these funds.
Money Transfer Terms
In what period are funds transferred? In 2015, there was such a rule that the tax is transferred no later than the day after the transfer of money to the account of an individual.
Since 2016, the principle of transfer has become different. Taxes on sick leave and vacation pay are transferred no later than the month in which such funds were provided.
New Help
Since 2016, an updated income statement form has been adopted. The payment code has remained the same, so 2300 is indicated on the main page. Only sick pay payments are included in this category, since fees are not calculated from maternity benefits.
Although the allowance is transferred on the same day as the salary, the numbers for receiving these funds are different:
- salary is provided on the last day of the month;
- income for the illness period is paid later.
What is calculated from hospital income?
In order to have the correct tax accounting, you need to know about the form of taxation of the organization. Deductions usually occur:
- income tax;
- contributions to the PF;
- deductions to the FSS;
- payments for social services.
Income tax from sick leave is considered mandatory for each employee. His calculation is performed by an accountant.
How are sick leave certificates issued?
A document on temporary disability is compiled on a form of generally accepted form. The sick leave has identification and technical numbers. The use of false or lost forms is subject to liability. Sick leave is issued to all citizens who require treatment. They are usually required to confirm a person’s temporary absence.
The form of the document was approved in 2011. The main part is filled by a medical worker or employer. On the back there are several explanations for the design. Issue sick leave medical institutions that have a license to carry out such activities. They are not provided in ambulances, blood transfusion centers and other similar organizations. When there is no reason for issuing a sheet, a certificate is provided in which an extract from outpatient card.
A sick leave opens when a person seeks medical help. This usually happens when you call a doctor at home or go to the clinic. The sheet is provided for 15 days. It can be extended, only for this, confirmed grounds are required. To close the document, you must contact a medical institution. Then it must be submitted to the personnel department at work, which will serve as a reasonable confirmation of the absence.
