Average earnings for the period of employment personal income tax. Earnings during the period of employment are not subject to personal income tax

The amount of severance pay on which personal income tax must be withheld was: - 23,864 rubles. (RUB 50,000 – RUB 26,136). An employee has been reinstated at work Situation: is it necessary to withhold personal income tax and charge insurance premiums for the amount of mandatory payments upon dismissal if the employee has been reinstated to work? Yes, it is necessary. As a general rule, the amount of severance pay and other payments upon dismissal provided for by law (with the exception of compensation for unused vacation) is not subject to personal income tax and insurance contributions (within the established standard). However, if the employee has been reinstated, the amounts that were previously paid in connection with the dismissal cannot be considered compensation. After all, they will be taken into account when paying the employee a salary for the period of forced absence (clause 62 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2).

Personal income tax and contributions from payments in case of staff reduction (Lenskaya n.a.)

Sharikov agreed that he would resign on May 15, 2014. In the first week after P.B.’s dismissal. Sharikov contacted the employment service, but was not employed until the end of the third month after his dismissal. At the end of both the second and third months, the employee contacted the former employer with the necessary documents.

The company's collective agreement stipulates that when employees are dismissed due to a reduction in staff (or number), they are paid severance pay in the amount of twice the average earnings. The average daily earnings for calculating severance pay, average earnings for the period of employment and additional compensation for early termination of employment is 2882.93 rubles.

Severance pay and compensation upon dismissal

Attention

Is the average salary for the third month after dismissal due to staff reduction subject to personal income tax? The accountant takes into account the opinion of specialists from the Ministry of Finance of Russia, set out in Letter dated 07/08/2013 N 03-04-05/26273. Solution. According to Letter of the Ministry of Finance of Russia dated 07/08/2013 N 03-04-05/26273, dismissal payments in an amount not exceeding three times the average monthly salary are not subject to personal income tax. Payment serial number For O.L. Segurov's payment for the third month after dismissal due to staff reduction is, in fact, the fourth average earnings after: - additional compensation in the amount of average earnings for the period from July 2 to August 1, 2014; — severance pay in the amount of average earnings for the period from July 2 to August 1, 2014; - average earnings for the second month after dismissal for the period from July 2 to September 1, 2014.

Maintained earnings during employment in case of layoff

Salary for the month of dismissal Subject to insurance contributions in the general manner Compensation for unused vacation Severance pay Not subject to insurance contributions in full The total amount within three (six) monthly average earnings is not subject to insurance contributions Average earnings for the period of employment At additional tariffs. If an employee who is dismissed due to staff reduction was employed in work that gives the right to early retirement, when calculating guaranteed payments to him, it is necessary to take into account the procedure for their taxation with insurance pension contributions at additional tariffs. The object and taxable base for calculating pension contributions for additional tariffs are determined in accordance with the provisions of Law N 212-FZ.
In 2014

Is retained earnings subject to personal income tax during employment?

An employee quit of his own free will. Situation: is it necessary to withhold personal income tax and calculate insurance premiums when an employee quits of his own free will (by agreement of the parties)? Payment of severance pay upon dismissal is provided for in the employment contract. Severance pay does not need to be subject to personal income tax and insurance contributions within the established standard. The amount of severance pay and average monthly earnings for the period of employment is not subject to personal income tax and insurance contributions, provided that it does not exceed three times the average monthly earnings (six times the average monthly earnings for employees working in the Far North and equivalent areas).
For payments exceeding this standard, it is necessary to withhold personal income tax and charge insurance premiums on a general basis.
The exception is compensation for unused vacation (subclause “e”, clause 2, part 1, article 9 of Law N 212-FZ and subclause 2, clause 1, article 20.2 of Federal Law N 125-FZ). It is subject to insurance premiums. From January 1, 2015, the list of exceptions from the list of non-taxable payments is expanding (see Table 2). Severance pay and average monthly earnings for the period of employment will be subject to insurance contributions to the extent of excess (clauses
"a" clause 3 of Art. 2, pp. “a” clause 1 art. 5 and art. 6 of the Federal Law of June 28, 2014 N 188-FZ): - three times the average monthly salary; - six times - for workers dismissed from organizations located in the Far North and equivalent areas. Table 2 Imposition of insurance premiums on payments guaranteed to an employee upon dismissal due to staff reduction Name of payment Period until December 31, 2014 from January 1, 2015
Accounting For accounting purposes, severance pay, average earnings for the period of employment and compensation upon dismissal are labor costs (clauses 5 and 8 of PBU 10/99). Reflect the accrual of these payments by posting: Debit 20 (23, 25, 26, 44...) Credit 70 – severance pay, compensation upon dismissal was accrued to employees; Debit 20 (23, 25, 26, 44...) Credit 76 – average earnings for the period of employment were accrued to former employees. The use of account 76 “Settlements with other debtors and creditors” for settlements with former employees is due to the fact that account 70 takes into account only settlements with personnel working in the organization at the time of payment accrual (Instructions for the chart of accounts).
An example of how severance pay is reflected in accounting for an employee dismissed during the liquidation of an organization P.A. Bespalov works as a storekeeper at Alpha LLC.

Average earnings for the period of employment for the second month taxation

Even if it is paid to former employees of the main production, then at the time of payment they cannot be called participating in the production (paragraph 7, paragraph 1, article 318 of the Tax Code of the Russian Federation). If an organization provides services, then direct costs can be taken into account, as well as indirect ones, at the time of their accrual (paragraph 3, paragraph 2, article 318 of the Tax Code of the Russian Federation). In trade organizations, all these payments will be indirect expenses (para.
3 tbsp. 320

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Tax Code of the Russian Federation). Therefore, take them into account when calculating income tax in the month in which they were accrued. An example of reflection in accounting and taxation of severance pay to an employee dismissed due to staff reduction. The organization applies the general tax system of Yu.I.

Kolesov works as a driver at Alpha LLC (an organization that provides services). On May 5, he was fired due to staff reduction, of which he was notified in a timely manner. Kolesov’s average daily earnings were 500 rubles/day.

Average earnings for the period of employment for the second month taxes

From part one and part two of Art. 178 of the Labor Code of the Russian Federation it follows that the employee is paid: on the day of dismissal - severance pay in the amount of average earnings; if during the second month from the date of dismissal the employee does not find a job - the average earnings for that month; If within two weeks from the date of dismissal the employee applied to the employment service and was not employed by him within three months from the date of dismissal, then in exceptional cases, by decision of the employment agency, the employee is paid the average salary for this third month. 4. Publishing house "Accounting" In addition, there is not a single reason for terminating an employment relationship under which compensation for unused vacation could not be paid. Compensation is paid even if it is known that a new employment contract will be concluded with the dismissed employee.

Kolesov was accrued and given severance pay. The benefit was calculated in the amount of average earnings for the first month after dismissal (from April 29 to May 28). In the first month after dismissal there are 19 working days. Kolesov's severance pay was: 19 days. × 500 rub./day = 9500 rub. Since Kolesov is simultaneously engaged in two types of activities, it is necessary to distribute the amount of the benefit paid. For April, the total amount of income from all types of activities amounted to 1,000,000 rubles. (without VAT). Income from the activities of the organization under the general taxation system – 250,000 rubles. The share of income from the organization’s activities under the general taxation system in the total amount of income was: 250,000 rubles. : 1,000,000 rub. = 0.25. The amount of severance pay, which relates to the organization’s activities under the general taxation system, is: 9,500 rubles. × 0.25 = 2375 rub.
The procedure for reflecting severance pay (average earnings for the period of employment, compensation upon dismissal) in tax accounting depends on the method of accounting for income and expenses that the organization uses. If the organization uses the accrual method, include the amount of severance pay (severance compensation) as part of direct or indirect expenses. The moment of recognition of expenses depends on whether they relate to direct or indirect expenses (Article 318 of the Tax Code of the Russian Federation). If an organization is engaged in the production and sale of products (works, services), determine the list of direct expenses in the accounting policy (clause 1 of Article 318 of the Tax Code of the Russian Federation). Attention: when approving the list of direct expenses in the accounting policy, please note that the division of expenses into direct and indirect must be economically justified (letter of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04/1/60, Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3/2952).

The Federal Tax Service<…>on the issue of taxation of personal income tax on payments made to an employee of an organization upon dismissal by agreement of the parties, reports the following.

On January 1, 2012, a new version of paragraph 3 of Article 217 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) came into force, according to which compensation payments established by the legislation of the Russian Federation related to the dismissal of employees are exempt from taxation on personal income in the form severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in a part not exceeding in general three times the average monthly salary or six times the average monthly salary for workers dismissed from organizations located in the Far North and areas equivalent to them.

These changes were introduced by Federal Law No. 330-FZ dated November 21, 2011 “On amendments to part two of the Tax Code of the Russian Federation, Article 15 of the Law of the Russian Federation “On the Status of Judges in the Russian Federation” and the recognition as invalid of certain provisions of legislative acts of the Russian Federation.”

Thus, payments made from January 1, 2012 to an employee of the organization upon dismissal, including severance pay and average monthly earnings for the period of employment, are exempt from taxation on personal income in an amount not exceeding in general three times the average monthly earnings (six times the average monthly earnings for workers dismissed from organizations located in the regions of the Extreme North and equivalent areas).

These provisions paragraph 3 of Article 217 of the Code apply regardless of the position held by the organization’s employees, as well as the grounds on which the dismissal is made.

In accordance with paragraph 1 of Article 231 of the Code, the tax amount excessively withheld from the taxpayer’s income by the tax agent is subject to refund by the tax agent on the basis of a written application from the taxpayer.

Acting State Councilor of the Russian Federation, III class D.V. Egorov

Expert commentary

Personal income tax: payments made upon dismissal by agreement of the parties

• severance pay;
• average monthly earnings for the period of employment.

Federal Law No. 330-FZ dated November 21, 2011, subparagraph 3 of paragraph 1 of Article 217 of the Tax Code of the Russian Federation was supplemented with a new eighth paragraph. It talks about the exemption from personal income tax for the amount of payments in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager (his deputies) and the chief accountant of the organization in a part not exceeding in general three times the average monthly earnings (six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas). This rule is effective from January 1, 2012.

From the wording of the new paragraph, it is unclear which dismissed employees should be paid severance pay and average monthly earnings for the period of employment in order for such amounts of money not to be subject to personal income tax: to the manager (his deputies) and the chief accountant or to each employee of the organization? If for each employee, then in what amount: in full, or in the specified part? On what basis should dismissal occur?

According to the explanations of the Federal Tax Service of Russia in the commented letter, the provisions of paragraph 3 of Article 217 of the Tax Code of the Russian Federation apply regardless from position held employees of the organization, and also regardless of grounds, according to which it is produced dismissal. Payments made from January 1, 2012 to an employee of an organization upon dismissal, including severance pay and average monthly earnings for the period of employment, are exempt from personal income tax in a certain amount. It should not exceed generally three times the average monthly earnings (six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas).

About payments upon dismissal

The employer pays the dismissed employee:

• wages for days worked in the month of dismissal;
• compensation for unused vacation (Article 127 of the Labor Code of the Russian Federation);
• severance pay (Articles 178, 296, 318 of the Labor Code of the Russian Federation);
• average earnings maintained during employment (Articles 178, 318 of the Labor Code of the Russian Federation).

Upon termination of an employment contract, payment of all amounts due to the employee from the employer, including compensation upon dismissal, is made on the last day of work. This follows from parts 3 and 4 of Article 84.1 of the Labor Code of the Russian Federation.

If the established day coincides with a weekend or non-working holiday, then dismissal payments are made on the eve of this day.

Compensation for unused vacation

Upon dismissal, the employee is paid monetary compensation for all unused vacations.

Upon written request from the employee, unused vacations may be granted to him with subsequent dismissal (except for cases of dismissal for guilty actions). The day of dismissal will be considered the last day of vacation.

The amount of compensation is calculated by multiplying the number of days of unused vacation of the employee by his average daily earnings.

The number of days of unused vacation is determined in accordance with the Procedure for calculating compensation upon dismissal, specified in the Rules on regular and additional vacations. They were approved by Decree of the People's Commissariat of Culture of the USSR dated April 30, 1930 No. 169.

Average daily earnings are determined in accordance with Article 139 of the Labor Code of the Russian Federation. According to this article, it is calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.4 (the average monthly number of calendar days).

Severance pay

Severance pay upon dismissal can be paid in the amount of:

• two-week average earnings;
• monthly average earnings.

It all depends on the reason for dismissal.

The employer must pay severance pay upon dismissal in the amount of two weeks' earnings if the dismissal occurred due to the following circumstances:

• refusal of the employee to transfer to another job, necessary for him in accordance with the medical report;
• conscription of an employee for military service;
• reinstatement of another employee who previously performed this work;
• refusal of the employee to be transferred to work in another location together with the employer.

When an employment contract with an employee engaged in seasonal work is terminated due to the liquidation of the organization, reduction in headcount or staff, severance pay is paid in the amount of two weeks' average earnings (Part 3 of Article 296 of the Labor Code of the Russian Federation).

Severance pay upon dismissal in the amount of monthly average earnings is paid to the employee if:

• the employing organization is liquidated;
• the number of employees is being reduced;
• termination of the employment contract occurred due to a violation of the rules for its conclusion through no fault of the employee. In a situation where a violation of the rules of the employment contract was committed through the fault of the employee, severance pay is not paid to him (Part 3 of Article 84 of the Labor Code of the Russian Federation).

Severance pay upon dismissal of employees with whom an employment contract has been concluded for a period of up to two months is, as a rule, not paid (Part 3 of Article 292 of the Labor Code of the Russian Federation).

Average earnings maintained during employment

If the employment contract is terminated due to the liquidation of the organization or staff reduction, the employee retains the average monthly salary for the period of employment, but not more than two months (including severance pay).

In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the employment service authority. Provided that within two weeks after dismissal, the employee contacted this body and was not employed by it.

An employee who is dismissed from an organization located in the Far North and equivalent areas due to the liquidation of the organization or a reduction in the number or staff of employees is retained the average monthly salary for the period of employment, but not more than three months from the date of dismissal (including days off benefits). In exceptional cases, the average monthly salary is retained by the specified employee during the fourth, fifth and sixth months from the date of dismissal by decision of the employment service body, provided that within a month after dismissal the employee applied to this body and was not employed by it.

Reference: guarantees to the head of organizations, his deputies and the chief accountant in the event of dismissal for special reasons (in connection with a change in the owner of the organization’s property, in the event of termination of the employment contract) are provided for in Articles 181 and 279 of the Labor Code of the Russian Federation.

Tax consultant O.L. Alekseeva

Personal income tax on payments upon dismissal for other reasons The Financial Department believes that there is no need to impose personal income tax on payments upon dismissal in an amount not exceeding three times the average monthly salary if the dismissal occurs: - by agreement of the parties, and the condition on the amount and procedure for payment of severance pay is fixed in the agreement on termination of the employment contract, which is an integral part of the employment contract (Letter dated October 17, 2013 N 03-04-06/43505); - in connection with the retirement of a company employee (Letters dated July 21, 2014 N 03-04-05/35552 and dated October 11, 2013 N 03-04-06/42433). The maximum amount of the amount not subject to personal income tax. Tax legislation does not establish a procedure for calculating the standard with which to compare the actually accrued amount of compensation paid in the event of dismissal. Let's return once again to the text of paragraph 3 of Art. 217 Tax Code.

Question answer

Within two weeks after his dismissal, he registered with the employment service and was not employed, as confirmed by a certificate from the employment service. Is the average salary for the third month after dismissal due to staff reduction subject to personal income tax? The accountant takes into account the opinion of specialists from the Ministry of Finance of Russia, set out in Letter dated 07/08/2013 N 03-04-05/26273.
Solution. According to Letter of the Ministry of Finance of Russia dated 07/08/2013 N 03-04-05/26273, dismissal payments in an amount not exceeding three times the average monthly salary are not subject to personal income tax. Payment serial number For O.L.

Personal income tax and insurance premiums when paying average earnings for 3 months

Exception in para. 8 clause 3 art. 217 of the Tax Code is made for payments in the form of: - severance pay; — average monthly earnings for the period of employment; — compensation to the manager, deputy managers and chief accountant of the organization. These payments, to the extent that they generally exceed three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas, are subject to personal income tax.
Let's figure out how to apply this rule. List of standardized payments for personal income tax In practice, different interpretations of the provisions of paragraph 3 of Art. 217 Tax Code.

Personal income tax and contributions from payments in case of staff reduction (Lenskaya n.a.)

The organization is obliged to pay compensation to the head of the organization, his deputies and the chief accountant if the employment contract with such employees is terminated due to a change of owner (Article 181 of the Labor Code of the Russian Federation). Also, the manager is entitled to compensation if the decision to dismiss him was made by the owner of the organization’s property (the authorized body of the legal entity).

Compensation is paid in the absence of guilty actions (inaction) of the manager. This procedure is established by paragraph 2 of Article 278, Article 279 of the Labor Code of the Russian Federation.

At the same time, the Labor Code of the Russian Federation does not provide for the payment of severance pay and average earnings for the period of employment upon dismissal of managers (their deputies, chief accountants) on these grounds. For more information about this, see When you need to pay severance pay, average earnings for the period of employment and compensation upon dismissal.

Personal income tax and insurance premiums

• Publishing house "Accounting"
• Issue dated July 6, 2018
• Taxation of average earnings during the period of employment
• Accounting and taxes on payments upon dismissal
• Calculation of severance pay for staff reduction 2015
• Taxation of payments upon dismissal of an employee
• How to calculate severance pay when reducing staff
• Calculation of an employee's average salary for payment of severance pay due to redundancy
• On income exempt from personal income tax
• Severance pay and compensation upon dismissal
• Cash compensation for employees in case of staff reduction
• The procedure for payment and reflection in accounting of severance pay, average earnings for the period of employment and compensation upon dismissal

Taxation of average earnings for the period of employment, Art. 3.

Average monthly earnings for the period of employment, personal income tax

This follows from paragraph 3 of Article 217 of the Tax Code of the Russian Federation, paragraph 1, subparagraph “d” of paragraph 2 of part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ, subparagraphs 1 and 2 of paragraph 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ These standards apply regardless of the grounds on which the employee is dismissed. That is, payments upon dismissal of a person for any reason (for example, at his own request, incl.
hours and in connection with retirement, by agreement of the parties to the employment contract) are not taxed

Personal income tax and insurance premiums within the established standard. At the same time, any payments upon dismissal are exempt from personal income tax and insurance contributions (within the norms).

Namely, compensation upon dismissal, including additional compensation to employees for early dismissal, severance pay, average monthly earnings for the period of employment.

At present, when the country’s economy is going through far from the best of times, businesses are trying to optimize their expenses and ensure not only a decent standard of living, but also outline prospects for the future. Some enterprises are automating production processes, others are increasing demands on employees, and others are simply reducing labor costs, which in all cases leads to a reduction in personnel in the company. In all cases, the manager tries to save the business by optimizing costs. It is necessary to clearly understand that layoffs of employees are nothing more than termination of an employment contract at the initiative of the employer (Article 81 of the Labor Code of the Russian Federation), therefore, mistakes cannot be made in this matter in order to avoid problems with the law. In this article we will look at whether severance pay is subject to insurance premiums during layoffs.

Severance pay in case of layoff

In general, the personnel reduction procedure is a very costly project for an enterprise, so many managers try to avoid this by inviting employees to write a letter of resignation of their own free will, but not all employees succumb to these persuasion, and, in fact, this is wrong. There is another opportunity to avoid quite serious expenses - to offer the employee another, vacant position in the same organization, but here the employee has the right to refuse this offer. In this case, the reduction procedure is inevitable. This article will help the manager avoid serious mistakes when planning and implementing the costs of the staff reduction procedure.

Stages of the employee reduction procedure

So, the legislation quite clearly establishes the sequence of stages of the reduction procedure (in this material we do not consider such work at the enterprise as the creation of a commission to carry out the reduction procedure, holding a general meeting of the workforce, etc.):

Stage 1 - NOTIFICATION: all employees subject to layoffs are given a notice in person and signed exactly 2 months before the date of termination of the contract at the initiative of the employer (Article 180 of the Labor Code of the Russian Federation);

Stage 2 – ORDER: the leader publishes dismissal order before the date of termination of the contract, where the employee signs to familiarize himself with this document (a copy of the order is filed in the employee’s personal file);

Stage 3 – MATERIAL: on the day of termination of the employment contract with the employee, the employer is obliged to do everything payments, enshrined in legislation, namely Article 84.1., Article 140 of the Labor Code of the Russian Federation, namely:

• the employee is paid the entire salary for the time actually worked, taking into account all compensation, incentives, and bonus payments;
• if the employee did not use the vacation, then it is paid
• all employees, without exception, are paid severance pay in the amount of the average monthly salary (in some cases, the amount of severance pay can reach six times the average monthly salary or more);
• if for any reason an employee decides to terminate the employment contract before the expiration of the two-month notice of dismissal, then such employee is entitled to pay additional compensation in the amount of average monthly earnings.

Terms and amounts of payments after termination of an employment contract

On the day of termination of the employment contract with the employee, payments do not end. According to Article 178 of the Labor Code of the Russian Federation, an employee must be paid severance pay in the following amount and within the following terms:

For example:

At LLC "GDE" on 04/01/2017 there will be a reduction in staff. All employees subject to this procedure were issued notices on 02/01/2017. Plasterer-painter Ivanov I.I. wrote a statement asking to reduce it on 03/01/2017. In this regard, Ivanov I.I. On the day of dismissal, the following payments will be made:

• wages accrued from 02/01/2017 to 02/28/2017;
• compensation for all unused vacation periods;
• severance pay in the amount of average monthly earnings;
• additional compensation in the amount of average monthly earnings for the period from 03/01/2017 to 03/31/2017

Base for calculating insurance premiums

Since January 1, 2017, some changes have occurred in the procedure for administering insurance premiums - they have been transferred to the tax authorities, which will regulate their calculations and payments, guided by the Tax Code.

In accordance with Art. 435 of the Tax Code of the Russian Federation establishes the following tariffs for insurance premiums (in 2017 they did not change compared to 2016):

*reduced overall tariff in the Pension Fund for compulsory pension insurance:

– within the established maximum base for calculating insurance contributions for compulsory pension insurance (RUB 796,000 per year) – 22%;

– above the established maximum base for calculating insurance contributions for compulsory pension insurance – 10%.

Example of calculation of insurance premiums:

General Director of GDE LLC Petrov P.P.

Are severance pay subject to insurance contributions in the event of a layoff?

In this matter, it is necessary to be guided by the Federal Law of July 3, 2016. No. 243-FZ, which makes it very clear that insurance premiums are subject to the following on a general basis:

• wages for actual time worked, taking into account all compensation, incentives and bonus payments;
• compensation for all unused vacation periods;
• severance pay in excess of three times, and in the regions of the Far North and equivalent territories, six times the average monthly salary.

What benefits are not subject to insurance contributions?

This section of the article is of interest to both the manager and the accountant of the organization. When reducing staff, the state provides some opportunities to save the enterprise's budget. So, the following payments to an employee are not subject to insurance premiums:

• severance pay in an amount not exceeding three or six times (in the regions of the Far North and equivalent territories) the average monthly salary;
• benefits paid by the employer to a dismissed employee in the second, and by decision of the employment service authorities, in the third month after termination of the employment contract;
• compensation paid to an employee who wishes to terminate the employment contract early, i.e. before the expiration of 2 months after delivery of the notice.

The accrual of social contributions for these payments will be considered an error on the part of the accountant.

Accounting for the taxation of severance pay when reducing insurance premiums

3 mistakes in taxing sick leave with insurance premiums

Error No. 1. Insurance premiums are calculated for the first 3 days of sick leave

At ABV LLC, driver Ivanov I.I. The accountant calculated payments for sick leave and issued payments to the Social Insurance Fund, Pension Fund, and Compulsory Medical Insurance:

• the average daily earnings was 628.54 rubles.
• sick leave: 628.54 * 3 = 1885.62
• Personal income tax 1885.62 * 13% = 245.13
• FSS 1885.62 * 2.9% = 54.67
• Compulsory medical insurance 1885.62 * 5.1% = 96.17
• PF 1885.62 * 22% = 414.83

In total, insurance payments accrued amounted to 565.67 rubles.

In accordance with Federal Law No. 125-FZ, sick leave is not subject to insurance contributions either in the part paid by the employer or in the part paid from the funds of the Social Insurance Fund and insurance organizations.

Error No. 2. Insurance premiums were charged for sick leave issued in connection with rehabilitation after an industrial injury.

At ABV LLC, turner P.P. Petrov received an industrial injury, and therefore underwent long-term rehabilitation at the Osinka sanatorium. The accountant calculated payments for sick leave and issued payments to the Pension Fund.

The law exempts the employer from insurance premiums in the event of a work-related injury or illness. Moreover, payment for treatment refers to compensation payments and is also not subject to payment of insurance premiums.

Error No. 3. The sick leave certificate is filled out with a blue ballpoint pen, and therefore the Social Insurance Fund refuses to reimburse insurance payments for the certificate of incapacity for work.

According to order No. 624-n, paragraph 56 When filling out a temporary disability certificate, you must comply with a number of requirements:

• recording language: Russian;
• font: block capital letters;
• ink color: black ink (use capillary or gel pen), or using printing devices;
• entries on the certificate of incapacity for work should not go beyond the boundaries of the cells provided for making the corresponding entries.

Category: “Questions and answers”

1. What are the deadlines for submitting documents to the Social Insurance Fund for reimbursement of sick leave benefits?

Answer: The employer has the right to apply to the Social Insurance Fund for reimbursement of sick leave benefits at any time - these deadlines are not established by law.

1. The Social Insurance Fund refused to make payments on sick leave. We covered these expenses and made all payments to the employee. Are the payments we made subject to insurance premiums?

Answer: A payment not accepted by the FSS is considered as a payment by the organization in favor of an individual, and, accordingly, is subject to all insurance premiums.

1. Our organization makes additional payments for sick leave up to average earnings. Are these co-payments subject to insurance premiums?

Answer: Your additional payments, if they were provided for in the employment contract with the employee, can be classified as an income tax expense, but they are subject to all insurance contributions.

1. I work as a choreographer in a dance studio and lead paid groups. The employer deducts social contributions from my salary. Is this true?

Answer: No, this is incorrect - social contributions are paid by the employer. Only personal income tax is deducted from you.