Personal income tax on vacation pay - when to pay in 2021

Tax

Is personal income tax withheld from vacation pay? According to current legislation, any income that an individual receives from a tax agent is subject to taxation. And vacation pay is no exception.

When should they be charged? The answer to this question is not clear-cut. Some are sure that this should be done before the employee goes on vacation, while others believe that the day vacation pay is issued is the last day of the month.

In other words, in fact, they pay the employee vacation pay on the last days of his vacation.

Expert opinion

Petrov Nikita Filippovich

Practicing lawyer with 6 years of experience. Specialization: family law. Has experience in protecting legal interests.

Another question is when it is necessary to transfer personal income tax. This tax can only be transferred after the individual receives income.

Clause 1 Art.

223 of the Tax Code of the Russian Federation states: the day the income was received is the day when funds were transferred to the account of an individual. But at the same time in paragraph

2 of the same article states that the day of receipt of an employee’s salary should be considered the last day of the month. According to Art.

226 of the Tax Code of the Russian Federation, personal income tax must be transferred the next day after wages were paid.

So, every employee is entitled to vacation. As a rule, this is 28 days.

An employee can go on vacation once a year or twice. Vacation pay must be accrued three days before the start of the vacation.

These funds are included in wages. To the question whether personal income tax is withheld from vacation pay, there can only be a positive answer.

The organization's accountant is obliged to withhold income tax and transfer it to the budget on the same day or the next. It is believed that the day of payment of salaries and vacation pay is the last day of the month.

Personal income tax on vacation pay in accounting

Any working person is entitled to a minimum 28-day vacation. This leave can be used once in full or twice (in fragments). Vacation pay is calculated 3 days before the official vacation date. Salary and accrual of funds for vacation are equivalent in the eyes of the law, which means that the question of whether vacation pay is subject to income tax is removed. Definitely taxable. The accounting department transfers personal income tax to the budget the next day after the money is paid. The day of receipt of wages (vacation funds) is considered to be the last day of the month.

Are vacation pay for various purposes subject to taxes?

In addition to the right to annual paid leave of standard duration, labor and social security legislation provides for other types of paid leave. Depending on the classification (purpose) of leave, the rules for assessing payments due to the employee with taxes and contributions also change:

Is the payment taxable?

Annual paid vacation

in connection with pregnancy and childbirth

in connection with adoption

Thus, we can clearly determine the general principle of taxation of vacation payments:

• If the vacation was paid by the employer, then the amount of vacation pay is subject to taxes.
• If the payment was made at the expense of the Social Insurance Fund, then payments for vacation are not subject to taxes.

Read more about the calculation and payment of insurance premiums from workers' vacation pay in this material.

Should vacation benefits be taxed?

Tax legislation regulates the rules for transferring all payments, including vacation benefits. Are vacation pay taxable?

Yes, this money, like wages, must be taxed. The employer acts as an agent who must transfer funds to the budget. In particular, an accountant.

There are different types of vacations.

Annual leave

Annual leave, according to Art. 114 of the Labor Code of the Russian Federation must be paid in full by the employer. It is necessary to make deductions from it: personal income tax and insurance premiums.

Income tax is charged on holiday pay.

Extraordinary leave.

There are situations when an employee requires additional paid leave. These circumstances are described in articles: 116, 117, 118, 119 of the Labor Code of the Russian Federation.

The employer is obliged to provide leave if there are grounds for doing so.

Contributions to the budget are made without fail, and they do not differ from those payments that are due in the case of payment of regular annual leave benefits.

Leave for the duration of the session.

For those who work and at the same time improve their skills, receive higher education, leave is provided.

Parental leave.

An exception to the rule is parental leave. The state exempts the Social Insurance Fund from taxes on this type of payment.

Parental leave benefits are not taxed.

The law provides for three types of parental leave:

• Maternity leave is regulated by Art. 255 Labor Code of the Russian Federation.
• From birth to three years, a woman has the right to take legal leave, in accordance with Article 256. At the request of the employee and the consent of management, leave can be extended.
• Couples who have adopted a child also have the right to vacation benefits: Art. 257 Labor Code of the Russian Federation. The situation here is no different from the birth of a child. The state supports families who decide to adopt and provides them with equal conditions.

Child care is not paid by the employer, payments are calculated through the accounting department at work, but the Social Insurance Fund pays.

Whatever the parental leave, you are not required to pay taxes on it.

Rules for calculating and transferring income tax on vacation pay in 2019

The tax rate for personal income tax on vacation pay corresponds to Art. 224 of the Tax Code of the Russian Federation and amounts to:

• for residents of the Russian Federation - 13%;
• for non-residents - 30%.

Personal income tax is withheld from the amount of vacation pay on the day of payment. The deadline for tax remittance is set for the last day of the month in which the employee’s vacation was paid.

This rule applies not only to vacations that fall within one month entirely. If an employee’s vacation is divided between two or more months, then income tax is still withheld and transferred in the month in which the employee’s payment falls.

Read more about the nuances of transferring personal income tax in our article “What is the procedure for paying personal income tax on vacation pay in 2019?”

Vacation pay taxes: when and how to pay, transfer deadlines.

All employers are required to make tax deductions in our country. It does not matter whether the employee works officially, with information entered in the work book, or under a contract. Any work must be paid, and any payment must be subject to income tax. Let's consider how taxes are calculated on vacation pay, and within what time frame they must be transferred.

Tax deduction from vacation pay

The use of tax deductions when calculating income tax on vacation pay is one of the most insidious aspects in the procedure for calculating the amounts due for payment.

Since a standard or social deduction is applied on a monthly basis, the fixed amount of such a deduction reduces the tax base only in the period in which the payment to the employee occurred. Here's an example:

Salary tax: (10,400.00 – 1,400.00) × 13% = RUB 1,170.00.

Total personal income tax: 1,170.00 + 2,723.50 = 3,893.50 rubles,

Expert opinion

Petrov Nikita Filippovich

Practicing lawyer with 6 years of experience. Specialization: family law. Has experience in protecting legal interests.

Of this amount, the first part of the tax (1,170.00 rubles) must be transferred - if the salary payment is due by the 10th day of the next month - by 06/11/2019 inclusive, and the second part - by 05/31/2019.

When to pay contributions from vacation pay

Contributions are calculated in the same month when vacation pay is issued. You can transfer contributions to tax and social security later - until the 15th of the next month. The same goes for vacation compensation.

Nikolai received vacation pay at the end of February, and went on vacation on March 8. Kirill’s employer calculates contributions for February and pays until March 15th.

There are holiday pay from which you do not need to pay insurance premiums:

• additional Chernobyl leave;
• leave for sanatorium treatment of an employee who has suffered an accident at work or an occupational illness.

Now let's move on to the payment.

Results

An employee's vacation, paid for by the employer, is subject to personal income tax and contributions in the same way as wages. Only the tax payment deadline changes. The main thing is to correctly determine the month in which personal income tax is withheld and transferred. Then the rules for calculating and applying tax deductions are quite logical.

Each employee can exercise their right to vacation once a year, that is, after working for 11 months. This vacation is paid.

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The employer is obliged to calculate and pay vacation pay to employees. This compensation serves as financial support for the employee during the period of absence from work.

Vacation pay is calculated based on 3 factors:

• duration of vacation;
• the employee's average daily earnings;
• billing period.

The key role is played by the employee’s income received in the billing period. When calculating, not only salary is taken into account, but also bonuses, allowances, etc.

Vacation pay is paid 3 days before going on vacation. Violation of this norm may become the basis for filing a complaint with the labor inspectorate against the employer’s actions.

Before paying vacation pay, personal income tax is withheld from them in accordance with the rules of the Tax Code of the Russian Federation.

What taxes and insurance contributions are subject to vacation compensation?

The amount is subject to personal income tax and insurance contributions.

The first is withheld from the worker’s income, the second is accrued in addition to compensation from the company’s funds. CONTENT:

1. Example
2. Deadlines for payment for additional leave
   Transfer day upon dismissal
3. Useful video
4. Transfer day upon dismissal
5. Is it taxable by law?

Is it taxable by law?

Is accrued compensation for unused additional or main leave always subject to insurance premiums or are there exceptions? Important! Article 20.2 of Law No. 125-FZ of July 24, 1998, as amended.

At the same time, even a truly operating company can be excluded.

You only need to enter one number.>

Such vacation is considered paid.

In all other cases, the employer must, after the annual main or additional leave, calculate insurance premiums and transfer them from his funds to the destination. We also recommend reading: ? Almost all insurance contributions must be paid to the Federal Tax Service budget, except for injuries.

Important! The payment deadline, according to the agreement, is until the 15th of the next month in which vacation pay is accrued. If the 15th is a weekend or non-working day, then the deadline is considered to be the nearest working day.

This order has been established. In 2021, the terms and conditions for paying contributions for injuries to the Social Insurance Fund are the same as to the tax office.

What do you need to know?

Many employers do not know for sure whether vacation pay is subject to personal income tax. This payment is not a salary or bonus, but is nevertheless subject to taxation.

This fact is connected with the fact that vacation pay is a citizen’s income. And in accordance with the Tax Code of the Russian Federation, income tax is calculated on all types of income of a citizen, with the exception of cases established by law. Vacation pay is no such exception.

This payment can be presented to the employee in the form of cash or in non-cash form by transfer to a bank account or card.

Before the funds are transferred, personal income tax is collected from them. The employer acts as a tax agent and is obliged to take appropriate actions to accrue, withhold and transfer funds to the treasury.

Money is transferred to the budget on the day vacation pay is paid or at the time of transfer to the employee’s account. There is no need to do these operations in advance.

Objects of taxation

The object of personal income tax is income received by an individual. The employee receives vacation pay before going on vacation. They are the ones who will act as the object.

Vacation pay is calculated using the formula: duration of vacation (in days) * average daily income of the employee.

The resulting amount is then multiplied by 13%.

This is the exact amount of tax that will be collected from the employee.

By the way, the employee himself does not need to take any action. All operations are carried out by the employer-tax agent. He will also be responsible for the correctness of calculations and timely transfer of funds to the budget.

What amounts are not subject to personal income tax?

For some types of additional leave, payment amounts are not subject to income tax. These include:

• additional leave for Chernobyl victims (payments are calculated from the budget and are considered compensation for the harm received);
• leave for the period of sanatorium-resort treatment of occupational diseases and work-related injuries, including travel to the institution (the employer not only compensates the average salary, but also pays for travel).
• Vacation for combat veterans.
• Leave for parents with many children.

The payments that people receive in such cases are social insurance. Accordingly, no contributions are deducted from them.

responsibilities include not only providing the employee with paid rest, but also paying personal income tax and insurance contributions on the entire amount of payments .

Income tax in the amount of 13% must be transferred simultaneously with vacation pay, contributions to insurance organizations - before the 15th of the next month.

Vacation pay taxes

So, only one tax is calculated from vacation pay - personal income tax. In the current year, the employer’s obligation to accrue and withhold this amount remains unchanged. Minor changes affected the timing of the transfer of personal income tax to the budget. Let us remind you that previously the tax was withheld on the day the funds were provided to the employee.

Expert opinion

Petrov Nikita Filippovich

Practicing lawyer with 6 years of experience. Specialization: family law. Has experience in protecting legal interests.

Today, the situation has changed - the employer is obliged to transfer the tax before the end of the month in which the funds were transferred to the employee for vacation pay.

Such changes will be more convenient for the tax agent. Now there is no need to transfer money to the employee and tax to the treasury on the same day, and also to reflect these transactions in accounting and tax documents.

Is alimony calculated from vacation pay? See here.

Income

Income tax is the main type of direct tax. It is deducted from all individuals who receive income. The Tax Code of the Russian Federation provides for certain types of profit on which personal income tax is not collected.

For example, it is not deducted from their benefits, which are paid by the state. At the same time, it is necessarily calculated and transferred to the budget from temporary disability benefits.

The income tax rate is 13%. In some situations it can be 9, 35, 30 and 15 percent. The rate is determined depending on the income a person receives, as well as his status.

The tax base is the full amount of income. It should be remembered that citizens have the right to receive a tax deduction. Income tax for working citizens is calculated and transferred from their wages by the employer.

It is he who acts as a tax agent. The employer is responsible for the correct calculation and timely transfer of funds to the treasury.

“Will income tax be taken on holiday pay in 2021?” — the legislation provides a positive answer to this question.

Personal income tax is an income tax. This payment is collected from all working citizens. But they are not the only ones obliged to list it. Personal income tax provides for taxation of all income received by an individual. It is paid by both citizens of the Russian Federation and foreigners, as well as stateless persons.

Typically, payers themselves do not transmit information to the tax office and do not monitor the deadline for paying taxes. However, if they made a profit outside of their enterprise, for example, they sold real estate or a car, then they must transfer the information by filling out a declaration.

The reporting period for personal income tax is equal to a year. The declaration can be submitted in paper or electronic form. The deadline for its transfer is April 30 of the year following the reporting year.

Calculation of the amount

Vacation pay is calculated using the following formula: number of vacation days * average daily income of the employee for the billing period.

To calculate the average daily income, you need to carry out the following calculations:

income received in the billing period/number of months of the billing period/29.3 (average number of days in a month).

When taking into account the number of months of the billing period, only those months are used when the employee worked fully, that is, did not go on vacation at his own expense and did not take sick leave. If in any month he was absent for these reasons, then it is necessary to make an additional calculation on the number of days that will be taken into account.

To calculate these days, you must use the following formula:

29.3/number of days in a month*number of days worked

After all the calculations have been made, you will need to determine the amount of personal income tax. To do this, you need to multiply the amount of vacation pay by 13%.

Payment procedure

Personal income tax is collected only from that part of the funds that the employee actually receives. This rule is relevant when an employee does not take a full vacation.

When several employees within one enterprise go on vacation, the payment is transferred to the treasury in total for all of them at once.

And as we mentioned earlier, now employers can transfer funds to the treasury not on the day the vacation pay is issued, but until the end of the month in which the employee is granted vacation.

If vacation pay is not paid, what should I do? Read here.

How is vacation pay calculated correctly? Details in this article.

Video about tax issues

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Expert opinion

Petrov Nikita Filippovich

Practicing lawyer with 6 years of experience. Specialization: family law. Has experience in protecting legal interests.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

• duration of vacation;
• the employee's average daily earnings;
• billing period.

Vacation pay is paid 3 days before going on vacation. Violation of this norm may become the basis for filing a complaint with the labor inspectorate against the employer’s actions.

Briefly about personal income tax

It is important to understand that personal income tax is paid at the expense of the employee, not the employer. as a tax agent for personal income tax in relation to the hired persons . This means that he must calculate, withhold this tax from the employee’s income and transfer it to the budget.

Income of individuals is taxed at several rates. The standard rate applicable to employers is 13% for employees who are residents of Russia, and 30% for non-residents.

Chapter 23 of the Tax Code is devoted to personal . When calculating the tax base, there are quite a few features that depend on the type of income.

However, employers calculate tax only on those payments that they themselves make in favor of the taxpayer. The most common types of payments to employees are wages, vacation pay, bonuses, disability benefits, and financial assistance.

Below we will look at examples of how they are subject to personal income tax.

Financial assistance, bonuses, other payments

Let's start with bonuses . There are no preferences regarding the taxation of premiums with income tax.

They are subject to a standard rate of 13%. If the bonus is included in the wages (that is, salary = Salary + Bonus), then personal income tax on this payment is already included in the tax calculated on wages.

If the bonus is paid separately from the salary, for example, for an anniversary or based on the results of work for the year, it is included in the employee’s income on the date of receipt. In this case, the employer must calculate and withhold personal income tax on the day when it issues the bonus to the employee, and transfer it to the budget no later than the next day.

Temporary disability benefits are included in the employee's income, which is subject to taxation. It is necessary to withhold personal income tax from sick leave immediately when it is paid, and transfer it to the budget no later than the last day of the month in which this benefit was paid.

Is personal income tax charged on vacation pay? Is it possible to avoid taxation? What are the rules for calculating holiday pay, when must the employer pay it and at what point can income tax be levied? Let's talk about all the nuances in the material.

1. General rules for issuing vacation pay
2. Basic rules for calculating personal income tax
3. When to make tax payments
4. Let's look at an example
5. When is tax paid on compensation for unused vacation?
6. How to calculate personal income tax
7. Calculation of tax on additional vacation days
8. Calculation example
9. Holiday pay accounting
10. Example
11. Fixation of vacation pay in 2 personal income taxes
12. Fixation of compensation for unused vacation in 2 personal income taxes
13. Conclusion

Vacation pay deadline

By the way, the payment of vacation pay also has its own characteristics. Therefore, sometimes accountants are confused about when they should transfer personal income tax on vacation pay for a certain month.

According to the requirements of Article 136 of the Labor Code of the Russian Federation, the employer is obliged to pay vacation pay to an employee going on vacation no later than 3 days before it starts.

Let’s imagine the situation that the employee’s first day of vacation is June 1, 2021, Friday. Therefore, he must receive vacation pay no later than May 29, 2021, otherwise the employer faces a fine from the State Labor Inspectorate for violating labor laws. It turns out that the employee received vacation pay for June in May, and the employer must transfer the tax on the last day of the month of payment - May 31, otherwise he will also face a fine, only from the Federal Tax Service - for untimely transfer of personal income tax from vacation pay.

The deadline for transferring personal income tax to the budget is postponed to the first working day if it falls on a weekend or holiday.

General rules for issuing vacation pay

What is vacation pay: from the point of view of accounting and tax accounting, this is income that is paid to an employee by the employer. Legal relations take place between the employee and the employer, since vacation and vacation pay are established by labor legislation.

Note! Vacation pay is a payment provided for by the Labor Code of the Russian Federation and is part of the social guarantees of every employee who gets a job under an employment contract.

Vacation pay is not considered salary or other remuneration for work; it is precisely payment for the period of compulsory leave.

In accordance with Article 115 of the Labor Code of the Russian Federation, each employee is provided with at least 28 days of paid rest during one calendar year, of which 14 days must be consecutive, and the rest can be divided by an individual at his own discretion.

In some industries, paid leave lasts more than 28 days, for example, in hazardous industries, in the civil service, etc.

Important! Working without vacation for 2 years in a row is illegal, even if the employee voluntarily refused to take the vacation.

Now about calculating payments:

calculation is made in accordance with the Regulations on Average Earnings, drawn up by Decree of the Government of Russia No. 922 of December 24, 2007, and Article 139 of the Labor Code of the Russian Federation;

calculation basis - average daily earnings; it is multiplied by the number of vacation days, this is the payment;

the daily average earnings itself takes into account payments for the period, divided by 12 months and multiplied by 29.3; coefficient 29.3 is the average number of days in a month;

The period for average earnings is usually considered to be 12 months preceding the month the individual goes on vacation;

payments for calculation include all main payments from the wage system; This does not include sick leave benefits, travel allowances, various social or non-work related payments (financial assistance, etc.).

Take into account! Vacation pay must be transferred to the employee 3 calendar days before the vacation itself. For example, if you go on vacation on Friday, then the money should come to you no later than Monday.

Before payment, the employer withholds personal income tax from vacation pay. There are no situations in the legislation when income tax is not taken from vacation pay: payment for vacation is the direct income of an individual, is not included in the list of exceptions from Article 217 of the Tax Code of the Russian Federation, and has its own code established by the Federal Tax Service of Russia.

Important! Vacation pay is subject to income tax and insurance contributions in the general manner.

What are the fees?

Are vacation pay taxable? Since vacation pay is part of earnings, the employer must include it in the calculation base and when calculating insurance premiums . If he evades this duty, he will be subject to penalties.

Personal income tax

Is vacation subject to personal income tax? Personal income tax on vacation pay is withheld from the salary of an employee on vacation, which is 13% of the total amount . The tax must be paid on the day the employee receives funds by transfer to his card or in cash at a bank branch. In the 2-NDFL certificate, vacation pay is assigned an income code of 2012.

Let's say an employee of an enterprise goes on vacation for 28 days, he worked the entire pay period, for which he received 480,000 rubles. Average earnings are determined by the formula: 480,000 rubles: 12 months. : 29 days/month. = 1365.2 rubles/day.

The amount of vacation pay will be: 1365.2 rubles. x 14 = 38225.6 rub. 13% of this amount is 4969.3 rubles, which must be transferred to pay personal income tax.

You will learn about the deadlines for personal income tax payment in the following video:

Contributions to the Pension Fund, FFOMS and Social Insurance Fund

Is the holiday subject to insurance contributions?

Along with income tax, the employer is required to pay insurance contributions to the following organizations:

1. Pension Fund.
2. Social Insurance Fund.
3. Compulsory health insurance fund.

Funds must be paid by the 15th of the following month . If the vacation is taken out in August, contributions from vacation pay are transferred until mid-September.

IMPORTANT. Insurance premiums in case of an emergency at work are not deducted from vacation pay . This is not necessary, since during the rest period the employee will not be at the workplace.

Basic rules for calculating personal income tax

Personal income tax is a fiscal payment levied on the direct income of citizens. If possible, the state imposes the obligation to collect personal income tax on tax agents - organizations and entrepreneurs. Only if it is impossible to collect tax through an agent, the state obliges the citizen to independently calculate and pay a percentage of income to the budget.

Income tax on vacation pay is calculated and collected in favor of the state by the agent - the employer of the individual. How this happens and when personal income tax is ultimately paid on vacation pay:

The employer calculates the amount to pay the employee, and the accrual is made.

On the established day, the accrued amount is paid to the employee with the simultaneous deduction of a percentage of personal income tax; As a result, the employee receives a “net” payment, i.e. without tax, and can dispose of it as he pleases.

The employer transfers the withheld money to the state treasury.

An organization (or individual entrepreneur) is required to report on its role as a tax agent. For this purpose, the Federal Tax Service has come up with 2 types of reporting:

personal income tax certificate 2 – drawn up for each individual in respect of whom the agent withheld a percentage of the income paid; submitted to inspection once a year;

calculation 6 personal income tax - contains general information about income, tax for all individuals with whom the organization interacted during the period; the period is a quarter.

Expert opinion

Petrov Nikita Filippovich

Practicing lawyer with 6 years of experience. Specialization: family law. Has experience in protecting legal interests.

Of course, there should be no contradictions between these reports, and the Federal Tax Service has even developed control ratios when checking personal income tax reporting, which all accountants must adhere to.

For reference! Vacation pay has its own income code, which is designated in tax reporting - 2012.

When to make tax payments

The deadline for transferring personal income tax from vacation pay to the state treasury is the last day of the month when the citizen was paid the amount of income due.

For reference! Here is another confirmation that vacation pay and salary from the point of view of tax accounting are different concepts. After all, personal income tax is transferred from the salary on the day of deduction or no later than the day following the day the income is paid. And the deadline for paying tax on vacation pay is any day of the current month.

Why is this important: when filling out personal income tax certificate 2 and personal income tax calculation 6, the accountant must correctly indicate the dates of receipt of income by an individual, tax withholding and then its transfer to the state.

Let's look at an example

To make it clearer, I will explain with an example the procedure for transferring personal income tax from vacation pay to state reserves. Let's say a certain Klara Ramkina is going on vacation from June 1, this is Monday.

The employer calculated her payment and accrued it. According to the Labor Code of the Russian Federation, he must transfer money for the vacation to the employee at least on Thursday, May 28.

He does so and deducts personal income tax from the payment, and transfers the rest to the employee. Next, the employer, at his choice, transfers the withheld tax during May.

The last day for timely transfer is May 31st. This is the order despite the fact that in fact the employee can go on vacation in another month: according to our example, a woman leaves on June 1.

It is convenient for employers to delay the transaction until the end of the month in order to complete the documentation and transfer money to all individuals in one day.

When is tax paid on compensation for unused vacation?

Compensation for unused vacation is mandatory if a citizen quits the company before taking advantage of the mandatory paid vacation of 28 days (Article 127 of the Labor Code of the Russian Federation). The employer is required to include this compensation in the final settlement with the employee.

Take into account! Compensation for unused vacation is considered income of an individual, does not fall under the exceptions of Article 217 of the Tax Code of the Russian Federation and is fully subject to income tax.

Deadlines for payment of compensation and personal income tax on unused vacation pay:

when to pay compensation: no later than the last working day;

when to transfer personal income tax: on the day the tax is withheld or the next day.

Compensation for unused vacation days has a separate income code, with which this payment is reflected in 2 personal income tax: 2013.

Payment of personal income tax on compensation for unused vacation

It happens that a person quits his job without taking his vacation and without receiving vacation pay. In this case, by virtue of Article 127 of the Labor Code of the Russian Federation, he is entitled to monetary compensation. The employer must make such a payment on the last working day at the time of settlement with the employee.

Naturally, this amount is subject to income tax. When should it be transferred to the budget so that it is not too late and a fine is imposed?

In this case, there is no need to wait until the last day of the month. Personal income tax must be paid to the budget no later than the date following the day of actual payment of compensation to the employee. For example, if an employee’s last day of work is July 5, then the tax agent withholds personal income tax from all calculated amounts, including compensation for unused vacation, to the budget no later than July 6.

How to calculate personal income tax

Payment of personal income tax on vacation pay is made by an accountant, as a rule, using a payment order sent to the bank with which the company has a cooperation agreement. Tax calculation is carried out automatically - through a special accounting program, for example, 1C.

But for curious citizens, I will give a formula for calculating personal income tax on your own. It's very simple:

tax base
× rate.
The basis is income minus any deductions (if any). As a rule, the base will be 100% of vacation pay. The rate for Russian tax residents is 13% (Article 224 of the Tax Code of the Russian Federation), for non-residents – 30%.

If you are an employee, then you will not have to calculate income tax on vacation pay, even if the company does not perform this function. Article 226 of the Tax Code of the Russian Federation states that if an agent is unable to withhold tax from an individual’s income, he reports this to the Federal Tax Service, and then the inspectorate is engaged in calculating personal income tax:

first notifies the payer of the need to pay the amount due;

if there is a delay, he demands payment, and if ignored, he forcibly collects the arrears.

Calculation of tax on additional vacation days

For additional days of paid rest, personal income tax is assessed according to the general procedure: vacation pay in any form is considered taxable income of an individual and is included in tax reporting.

For reference! An employee has the right to refuse additional rest and receive compensation instead. With a basic vacation of 28 days, such a procedure is impossible even at the request of the individual.

Calculation example

How personal income tax is withheld from vacation pay:

Expert opinion

Petrov Nikita Filippovich

Practicing lawyer with 6 years of experience. Specialization: family law. Has experience in protecting legal interests.

The special regime that the company uses does not affect the need to pay income tax: the Federal Tax Service of Russia requires the calculation of tax according to the simplified tax system (or other special regime) from the company, and personal income tax - from an individual, but through the company.

Holiday pay accounting

Vacation pay is included in the remuneration system and is designated in accounting and tax accounting with the code 2012. Personal income tax must be transferred as payments are made during the month in which the employee received money for vacation.

Vacation pay is included in the calculation of the financial result for income tax.

Example

When transferring personal income tax to the budget, it is necessary to record the date of the transaction in order to correctly reflect it in the calculation of 6 personal income taxes. This document has 2 sections:

first - amounts are recorded on an accrual basis from the beginning of the year;

second – the amounts for the last quarter are recorded.

Dates are indicated on an accrual basis. For example, if accrual and payment were made in January, then in both sections 6 of personal income tax they will be indicated identically. It is easy to calculate the amounts due using special software.

Fixation of vacation pay in 2 personal income taxes

All tax amounts that must be withheld from an individual’s income are included in his personal personal income tax certificate 2. Vacation pay is taxable income and is recorded in the report according to the month of transfer to the employee.

An example of what a completed certificate looks like:

Take into account! Each employee has the right to apply to the employer for a certificate of income. The employer is obliged to provide the document within 3 days from the date of the person’s application. The rule applies to current and former employees.

You can order a certificate online through the taxpayer’s personal account on the website of the Federal Tax Service of Russia.