Are maternity benefits taxed in the year? Taxation of other additional payments and financial assistance

Is maternity benefit subject to personal income tax or not - this is the question that arises among accountants when the time comes to pay benefits to a pregnant woman. Let's figure out what the procedure for paying and taxing maternity benefits is in force in 2019.

Social guarantees of the state

Having children is always associated with considerable material and physical costs. No matter how desirable a child is, parents are not always able to plan everything in advance and adequately prepare for this significant event. Obviously, additional help will never be superfluous.

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

• maternity benefit (MPB);
• a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance.

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

Maternity benefit - how is sick leave issued in 2019?

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

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

If it so happens that maternity leave and parental leave for up to 1.5 years fall at the same time, then the woman cannot afford to take advantage of two benefits at once. But she has the right to choose the largest of them, accordingly formalizing this with an application to the accounting department.

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

Thus, in 2018, the maximum amount of PBR that an expectant mother could receive during the normal birth of one child was 282,493.40 rubles, and in 2019 this amount reached 301,095.20 rubles. Accordingly, if the birth is complicated and the number of days increases to 156, then the maximum PBR will be 314,778.36 rubles. for 2018 and RUB 335,506.08. for 2019.

The minimum size of the PBR is calculated based on the minimum wage established by the state on the date of issue of sick leave. If maternity leave began after 01/01/2019, then the minimum amount of PBR for the normal birth of one child will be 51,919.00 rubles, but if maternity leave is 156 days, then the minimum payment will be equal to 57,852.60 rubles.

The source of financing for PBR, in contrast to temporary disability benefits, is entirely (from the first day to the last) funds from the Social Insurance Fund.

Read more about calculating PBR.

Who is paid for maternity leave?

Insured persons have the right to receive PBR. Citizens of the Russian Federation, as well as other persons working under employment contracts in the territory of the Russian Federation, are subject to compulsory social insurance. Foreigners, as well as stateless persons temporarily staying in the Russian Federation, can receive PBR if their employer paid insurance premiums for them at least 6 months before the start of maternity leave.

Persons engaged in private work and who have voluntarily registered their relationship with the Social Insurance Fund can acquire the right to receive PBR only if they have paid insurance premiums in full.

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

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

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

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

A situation is possible when an employer deems it necessary to pay its female PBR employees above the established standards until the actual average earnings are achieved. In this case, it will be necessary to withhold personal income tax from maternity sick leave from the excess portion of the payment, since this type of benefit is standardized.

On the other hand, you can arrange such an additional payment in the form of financial assistance. According to paragraph 8 of Art. 217 of the Tax Code of the Russian Federation, financial assistance at birth to a parent or adoptive parent up to 50,000 rubles. There is no personal income tax for one child.

Read more about the taxation of financial assistance at the birth of a child.

Results

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

Some employers pay minimal maternity benefits. Others pay extra in excess of the amount of benefits reimbursed by the Social Insurance Fund. In what case should I pay personal income tax on maternity benefits in 2017? The answer is in the article.

Employees who work under an employment contract are entitled to maternity benefits. It must be paid along with the next salary. The employer is obliged to transfer personal income tax to the budget from the salary. We will tell you further whether maternity benefits are subject to personal income tax in 2017.

Maternity benefit in 2017: subject to personal income tax or not

The list of payments from which it is not necessary to transfer personal income tax is listed in Article 217 of the Tax Code of the Russian Federation. Paragraph 1 of this article states that state benefits are not subject to personal income tax.

Types of state benefits for employees with children are mentioned in Federal Law No. 81-FZ dated May 19, 1995 “On state benefits for citizens with children.” In particular, these include maternity benefits. Accordingly, there is no need to calculate and withhold personal income tax from maternity benefits.

Supplement to pregnancy benefit and personal income tax

Maternity benefits are calculated based on the employee’s average earnings for the last two calendar years preceding maternity leave (Article 14 of Law No. 255-FZ of December 29, 2006). At the same time, the average earnings are limited.

In 2017, the maximum average daily earnings is 1901.37 rubles. [(RUB 670,000 + RUB 718,000) : 730]. Because of this limitation, an employee's monthly benefit may be less than the salary she would normally receive. Therefore, some employers make additional payments to employees on maternity leave.

Such an additional payment does not apply to state benefits, therefore it should be subject to personal income tax in the general manner (letter of the Ministry of Finance of the Russian Federation dated February 12, 2009 No. 03-03-06/1/60 and dated May 18, 2012 No. 03-03-06/1/254).

At the same time, the employer has the right to formalize the additional payment as financial assistance. But you need to remember that financial assistance at birth is not subject to personal income tax up to 50,000 rubles. for one child.

Personal income tax on additional payments to maternity benefits should be calculated at a rate of 13% or 30%. The choice of rate depends on whether the employee is a tax resident or not. Personal income tax must be calculated and withheld on the day the benefits are paid, and transferred to the budget the next day.

Example:

Along with maternity benefits, the company gave the employee an additional payment up to average earnings. The amount of benefits is 15,000 rubles, additional payments - 10,000 rubles. How much personal income tax is the company required to transfer to the budget if the employee is a tax resident? There is no need to pay personal income tax on maternity benefits. But an additional payment is required. The tax amount is 1300 rubles. (RUB 10,000 x 13%).

How to reflect maternity benefits and additional payments in personal income tax reports

Since there is no need to pay personal income tax on maternity benefits in 2017, maternity benefits do not need to be reflected in the 2-NDFL certificate and the 6-NDFL calculation. But the additional payment must be shown in the reports.

In the 2-NDFL certificate, show the additional payment up to average earnings with code 4800 “Other income.” In the calculation of 6-NDFL, in lines 100 and 120, indicate the date of payment of the additional payment, in line 120 - the deadline for paying personal income tax. This is the next business day after the tax is withheld.

Read also It goes without saying that when making calculations, enterprise managers are interested in whether personal income tax is withheld from maternity leave, as well as other taxes and contributions. The same question, of course, worries employees who are going on vacation - after all, it is much more pleasant to receive the entire accrued amount in your hands in full, without any deductions. Back to content Payment for temporary disability due to pregnancy and childbirth Before wondering whether maternity leave is subject to personal income tax in 2018, it would be good to know exactly how maternity benefits are calculated and accrued in 2018. In total, payment for this period is made in the same way as payment for the most ordinary annual calendar leave, only it is called an allowance and is issued from the Social Insurance Fund.

Are maternity workers subject to income tax (NDFL)?

No matter how desired and long-awaited a child may be, parents do not always have the opportunity to carefully prepare everything in advance. And approach this event appropriately. It is quite natural that additional help will not be superfluous to anyone.
In Russia, pregnancy and the birth of babies are given special attention by the state. Social security provides for material payments.

Attention

Therefore, the question of whether maternity benefits are subject to personal income tax in 2018 remains relevant. Maternity leave, main points Is personal income tax calculated from sick leave for pregnancy and childbirth - this is an issue that worries not only a pregnant woman, but also accountants who deal with salary issues.

Are maternity workers subject to income tax (NDFL)? The state regulates the minimum and maximum values, which in 2018 are 34,500 rubles and 266,000 rubles, respectively.

Is personal income tax withheld from maternity benefits?

At the same time, the calculation of this benefit is quite clear, established by the legislation of the Russian Federation. Some employers express a desire to support the expectant mother and make additional payments to the specified benefit.

These payments can no longer be considered as a state benefit, but as additional income for a pregnant woman, which is necessarily subject to taxation. Example ⇓ Pregnant employee Petrova P.P. October 28, 2017
provided a certificate of temporary incapacity for work, which indicated the duration of maternity leave of 140 days.

Experience of Petrova P.P. was 5 months. There were no periods of temporary disability. The average daily earnings will be calculated based on the current minimum wage (7,500 rubles).

The average daily earnings will be 7500 / 30 = 250 rubles. The daily allowance will be 250 rubles.

Are maternity benefits subject to personal income tax?

The minimum value is largely aimed at unemployed women or part-time students who do not have a basic income. This category provides for the accrual of maternity benefits based on the minimum wage for the entire period of maternity leave.

The procedure for receiving benefits is regulated on the basis of a certificate of incapacity for work received at a medical institution. The transfer of funds occurs either through the Social Insurance Fund directly to the woman’s account, or through the employer’s organization.

Important

In the latter option, the amount is posted through accounting in full and is not taxed. How to take into account the accrual If a pregnant woman has a correctly issued sick leave, tax is not imposed on maternity benefits. The amount is carried out as a social payment. Maternity payments in 2018 A woman receives sick leave 70 calendar days before the birth of her baby.

Are maternity payments subject to income tax in 2018?

Law No. 188-FZ on insurance premiums - the latest GLOBAL CHANGES. 8. NEW GOVERNMENT REGULATIONS on employee travel.

Info

Maternity leave under the new law A woman who works officially under an employment contract has the right to receive maternity benefits, and then child care benefits. If a woman does not work, then she can receive child care benefits through the social protection authorities at the place of registration.

In the normal course of pregnancy for a period of 140 days - 70 days before birth and 70 days after birth; If childbirth is complicated and a woman undergoes a cesarean section, the maternity hospital doctor has the right to extend her postpartum leave for up to 86 days. New law Let us recall that since 2018, the payment of contributions for compulsory pension and health insurance, contributions in case of temporary disability and in connection with maternity is regulated by Chapter 34 of the Tax Code of the Russian Federation.

Maternity payments in 2018, including personal income tax or not

• Maternity leave calculator
• Calculation of sick leave in 2018

• Are maternity workers subject to income tax (NDFL)?

• Year of the Rooster 2018
• Calculation of maternity and child benefits in 2018
• Seminar: “Salaries and payroll taxes in a new way
• Maternity leave under the new law

Maternity leave in 2018 (new law) Before going on maternity leave and receiving her maternity benefits, your employee brings the following papers to the HR and accounting department: sick leave issued for the entire period of incapacity; certificate of registration in the antenatal clinic in early pregnancy - up to 12 weeks (if available) application addressed to the employer, identification documents; a certificate of income for the last two years of work. Calculation of maternity leave in 2018. However, the amount of maternity leave depends on the amount of the minimum wage.
There were no periods of temporary disability, maternity leave, or parental leave over the previous 2 years. Income was: 2015 - 280,000 rubles 2016 - 360,000 rubles Average daily earnings (280,000 + 360,000) / 730 = 876.71 rubles.
The daily allowance will be 876.71 rubles. The benefit amount is 876.71 * 194 = 170,082.19 rubles. Read also the article: ⇒ “Calculation of maternity benefits in 2018: calculation features and the most common errors.” Are maternity payments subject to income tax? In accordance with paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, maternity payments are not subject to taxation. Thus, when calculating maternity payments, there is no need to calculate, withhold and pay personal income tax. When are maternity payments subject to income tax? Maternity payments are tax-free benefits.
The main points regarding the payment of maternity benefits are regulated by the Federal Law of December 29, 2006 No. 255-FZ (last amended on March 9, 2018). To receive maternity benefits, the following documents are required: sick leave; statement; certificate of earnings (this document is needed only if during the period of maternity leave the woman managed to change jobs and information about her income in the previous organization is required). Income tax on maternity pay in 2014–2015 Despite the fact that changes were made to the basic law regulating maternity payments in 2014, they did not in any way address the question: are maternity pay subject to personal income tax or not? According to paragraph Year of the Rooster 2018, maternity leave for working mothers is fully paid.

Are maternity payments subject to personal income tax in 2018?

In the case of multiple pregnancies and the birth of two or more children - 84 and 110. In the case of complicated births - 70 and 86 (Part 1 of Article 10 of Law No. 255-FZ).

In this case, the benefit is paid in advance for the entire period of incapacity indicated on the certificate of incapacity for work. Calculation of maternity payments in 2018 in various situations. Today, a number of child care payments are provided. But it is worth noting that the legislation provides financial support for the child not only after his birth, but also until he is in the womb.

This system exists to provide financial assistance to people who are waiting for replenishment. Financial assistance in our state is called maternity payments.

Thus, personal income tax must be withheld from this amount. Such additional payment must be noted in the 2-NDFL certificate. Nuances of personal income tax In order to correctly determine and make personal income tax payments, experts advise taking into account some important points:

1. The reporting tax period is 1 year.
2. If the reporting tax period has ended, to calculate personal income tax you need to determine:
   • tax base;
   • the amount of tax that is payable.

Payers have the right to tax deductions in accordance with Article 218-221 of the Tax Code of the Russian Federation.

If individuals carry out calculations on their own, they must submit declaration documentation to the local tax office. Thus, personal income tax is not withheld from maternity benefits, as well as from child care benefits up to 1.5 years. This applies to all cases where the benefit is calculated according to the general rules.
Labor Code of the Russian Federation; One should distinguish between maternity leave and child care leave (up to 1.5 or 3 years of age). The second leave is provided at the request of the parents and is not paid in full; payments are calculated on the basis of a certificate of incapacity for work certified by the medical institution to which the expectant mother is assigned. a woman has the right to add annual paid leave to maternity leave; maternity leave consisting of two parts (prenatal and postnatal) is paid continuously; in case of early birth (up to 30 weeks of pregnancy) or stillbirth at the same period, postpartum leave is extended to 156 days; All categories of working women, full-time students, contract military personnel, as well as unemployed women dismissed due to the liquidation of an enterprise have the right to receive maternity leave.

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When sending a pregnant employee on leave, you need to not only calculate benefits correctly, but also know exactly whether maternity leave is subject to personal income tax. This is what will be discussed in this article.

What is maternity leave

According to labor law, a pregnant employee has the right not to go to work seventy days before giving birth and another seventy days after it. During her stay at home, she will receive an allowance, and this period of time is called maternity leave or maternity leave, in official terms.

It goes without saying that when making calculations, enterprise managers are interested in whether personal income tax is withheld from maternity leave, as well as other taxes and contributions. The same question, of course, worries employees who are going on vacation - after all, it is much more pleasant to receive the entire accrued amount in your hands in full, without any deductions.

Payment for temporary disability due to pregnancy and childbirth

Before asking yourself whether maternity leave is subject to personal income tax in 2018, it would be good to know exactly how maternity leave payments are calculated and calculated in 2018. In total, payment for this period is made in the same way as payment for the most ordinary annual calendar leave, only it is called an allowance and is issued from the Social Insurance Fund.

This happens because, although maternity leave is a vacation, it is documented as a period of temporary disability - and this is the sphere of activity and responsibility of the Social Insurance Fund. Calculations, as having complete information, are made by employers and provide only the final result to the Fund. Therefore, they are required to figure out whether maternity leave is taxed, even though, according to the new legal requirements, a calculation sheet is provided along with the final figure, on which all calculations are fully described.

Payment order

Just like regular calendar paid rest from work, the period of release from work duties for pregnancy and childbirth is paid according to the average daily earnings - you need to know this before calculating taxes on maternity leave.

In the same way, all payments subject to taxes and contributions during the billing period are summed up and divided by the number of days worked over the last two years. The calculation period does not include all time periods when the employee received partial earnings or full earnings, but not subject to taxes and insurance contributions.

If in the previous two years the employee worked at a different company from which she is going on maternity leave, she must bring a certificate of income for calculations. By the way, if an employee is registered and works at several enterprises, she can apply for benefits at all places of her work. Of course, the question of whether personal income tax is charged on maternity leave will then have to be decided by all its employers.

Taxation of employee income

Let's remember, before we find out whether income tax is paid on maternity leave, what kind of taxes an ordinary employee of an ordinary organization pays. According to the law, each tax resident pays from the income received:

• personal income tax;
• insurance contributions to the Social Insurance Fund;
• contributions to the Pension Fund;
• insurance premiums against occupational diseases or accidents at work.

It is from insurance payments that a fund is formed, from which temporary disability is then paid, including the period of time during pregnancy and childbirth.

Taxation of maternity payments

The list of types of income of individuals that are not subject to taxation (according to Article 217 of the Tax Code) includes benefits for temporary disability due to pregnancy and childbirth. According to the Ministry of Finance's explanation of how maternity benefits are taxed, it also turns out that this type of government benefit is not subject to taxation. Of course, such benefits are not included in the enterprise's expenses.

Tax deduction on maternity leave

A tax deduction is an amount by which the tax base can be reduced. For example, taxpayers who care for minor children may be entitled to certain benefits in this regard. That is, a woman on maternity leave also moves into this category of taxpayers. She will be able to apply for a tax deduction immediately upon returning to work, when she will again receive income subject to personal income tax.

We hope this article helped to fully understand the issue of how exactly maternity leave is subject to personal income tax.