On holiday with a voucher. Question: What additional employee holidays are subject to payment at the expense of the Federal Social Insurance Fund of the Russian Federation? Additional leave at the expense of the Social Security Fund is withheld by alimony

Peculiarities of personnel issues of the organization: provision of additional leave to an employee at the expense of the Social Insurance Fund, whether it is necessary to calculate insurance premiums - read the article.

Question: The employee was given a voucher for sanatorium-resort treatment at the expense of the Social Insurance Fund (there was a work-related injury). Is it necessary to pay insurance contributions to the Pension Fund of the Russian Federation, to the Social Insurance Fund to pay for additional leave for sanatorium-resort treatment?

Answer: Contributions are not subject to benefits and other types of insurance coverage, including the cost of additional leave for sanatorium-resort treatment for employees. The companies reimburse these amounts from the Social Insurance Fund. Therefore, there is no need to charge insurance premiums to pay for additional leave.

The rationale for this position is given below in the recommendations of the Glavbukh System.

Situation: How to provide an employee who has received a work injury with leave for sanatorium treatment - as part of the main or additional leave

As part of additional leave.

If an employee receives an industrial injury, then the organization, based on the employee’s application, provides him with additional leave for the entire period of treatment in a sanatorium-resort institution (including travel to the place of treatment and back)* (Article 116 of the Labor Code of the Russian Federation, paragraph 7 of Article 15 of the Law dated July 24, 1998 No. 125-FZ).

In this case, a voucher to a sanatorium-resort institution must be issued by the Federal Social Insurance Fund of Russia, and the decision on the need for sanatorium-resort treatment must be made by a medical and social examination* (clause 5 of the Regulations approved by Decree of the Government of the Russian Federation of May 15, 2006 No. 286, sub. 2 clause 9 of the Rules approved by Decree of the Government of the Russian Federation of March 2, 2000 No. 184). The additional leave granted in this case is paid for through contributions to insurance against accidents and occupational diseases. That is, the organization reduces the amount of contributions accrued for payment by the amount of vacation pay*. This is stated in subparagraph 2 of paragraph 9 of the Rules, approved by Decree of the Government of the Russian Federation of March 2, 2000 No. 184.

Insurance premiums and benefits. Lecturer's answers to subscribers' questions

Contributions are not paid from vacation pay for sanatorium treatment

An employee suffered a work injury. The FSS of the Russian Federation issued him a voucher for sanatorium-resort treatment. For the days that the employee will be in the sanatorium, he wrote an application for additional leave. Vacation pay is reimbursed from the fund. Is the payment of vacation pay to this employee included in the base for calculating insurance premiums?*

In this case, insurance premiums are not charged on the amount of vacation pay.

Clause 1 of Part 1 of Article 9 of the Federal Law of July 24, 2009 No. 212-FZ establishes that benefits and other types of insurance coverage for compulsory social insurance are not subject to insurance contributions. Payment for leave, which is issued in addition to the annually paid one, for the entire period of sanatorium-resort treatment and travel to the place of treatment and back for a victim of an accident at work - this is the provision for compulsory social insurance against accidents at work and occupational diseases. This is enshrined in Article 8 of the Federal Law of July 24, 1998 No. 125-FZ. Therefore, insurance premiums are not charged on the amount of vacation pay. They are paid from the funds of compulsory social insurance against accidents at work and occupational diseases against accrued insurance contributions for this type of social insurance.*

Vacation pay is not subject to contributions if the employee is in a sanatorium

“...An employee of our company received a trip to a sanatorium to undergo a rehabilitation course after an occupational illness. We provided him with additional paid leave for the duration of his treatment, as well as for the period of travel to and from the sanatorium. We then reduce the injury contributions using the amount of vacation pay. Is it necessary to pay insurance contributions to the Pension Fund and the Social Insurance Fund for these vacation pay?..”

No, don't. Contributions are not subject to benefits and other types of insurance coverage, including the cost of additional leave for sanatorium-resort treatment for employees affected by an occupational disease (clause 1, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ). The companies reimburse these amounts at the expense of the Social Insurance Fund (subclause 3, clause 1, article 8 of the Federal Law of July 24, 1998 No. 125-FZ). Therefore, there is no need to pay fees*. A similar position is confirmed by FSS specialists in letter dated November 17, 2011 No. 14-03-11/08-13985.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

Government Decree No. 184 dated March 2, 2000 (hereinafter referred to as the Rules); Art. 139 Labor Code of the Russian Federation; Regulations, approved Government Decree No. 922 dated December 24, 2007. Since such additional leave is provided simultaneously with the employee’s annual leave, the average daily earnings are calculated once - on the start date of the leave. We reimburse the costs of vacation from the Social Insurance Fund. The days of annual leave provided to the injured employee for treatment are paid at the expense of the employer. But you can count the costs of paying for days of additional leave for treatment in connection with a work injury against the payment of insurance premiums “for injuries” if the amount of accrued premiums is sufficient. 7 tbsp. 15 of Law No. 125-FZ; clause 10 of the Rules. Of course, any injury is an unpleasant event. But if later because of her you are sent for treatment somewhere by the sea...

Vacation for sanatorium-resort treatment at the expense of the Social Insurance Fund, what contributions are subject to

• Additional payment for sick leave: how to take into account, No. 11
• Is the patient imaginary?, No. 10
• The procedure for issuing sick leave has been corrected, No. 9
• Does a change of job during the billing period affect the amount of maternity leave calculated according to the rules of 2010, No. 9
• Compensation from the Social Insurance Fund: when “extra” documents may be required, No. 8
• “Sick leave” length of service: we count it so that the Social Insurance Fund does not recalculate it, No. 6
• Benefit “from the hands” of the FSS: what awaits us, No. 6
• How to pay excess sick leave for a disabled employee, No. 5
• We pay child benefits in unusual situations, No. 4
• Cheat sheet for calculating social insurance benefits, No. 2
• What needs to be taken into account when calculating social insurance benefits in 2012, No. 1
• The new sick leave form will be easier to fill out, No. 1
• “Settling Scores” with the Social Insurance Fund, No. 1
2011

FTS additional leave for sanatorium and resort treatment at the expense of the FSS personal income tax

Moscow and the Moscow region “The amount of payment to an injured employee for additional leave in addition to the annual paid leave established by the legislation of the Russian Federation, for the period of his treatment and travel to the place of treatment and back at the expense of the Social Insurance Fund, is not subject to contributions for compulsory pension and health insurance.” 1 tsp. 1 tbsp. 9 of the Law of July 24, 2009 No. 212-FZ.” But personal income tax must be withheld from the amount paid from the Social Insurance Fund for additional leave for the treatment of the victim. FROM AUTHORITATIVE SOURCES STELMAKH Nikolay Nikolaevich Advisor to the State Civil Service of the Russian Federation, 1st class “Personal income tax is not subject to, in particular, all types of compensation payments established by the legislation of the Russian Federation, related, among other things, to the performance of labor duties, as well as compensation for harm caused by injury or other damage health

3 tbsp. 217 Tax Code of the Russian Federation.

Vacation for sanatorium-resort treatment at the expense of the Social Security Fund as provided

But the organization has another type of leave - additional leave granted for the period of sanatorium-resort treatment to employees who have received an occupational disease or injury as a result of an industrial accident (based on Federal Law No. 125-FZ of July 24, 1998). The organization decided that the extension of vacation in the event of a holiday falling within the period of this vacation is not carried out, since this vacation is targeted. Therefore, all days of this type of vacation are subject to payment based on the average daily earnings, including holidays that fall during the period of this type of vacation.
Voting: In the above order, a sick leave certificate is also issued for outpatient resort treatment on vouchers (courses) received by workers and employees at the expense of social insurance free of charge or with payment of 30 percent of the cost. (edited)

What taxes are levied on vacation pay, in addition to personal income tax and insurance contributions?

Law No. 125-FZ. The duration of such leave is determined as follows. Can an employer provide an employee with additional leave for treatment entirely at the expense of the Social Insurance Fund if the employee, by the time he received the voucher, had already fully used his next annual leave (for example, the injury was sustained after the leave)? And will the Fund accept reimbursement of expenses for such leave? FROM AUTHORITATIVE SOURCES Natalya Sergeevna KISELEVA Head of the Legal Department of the Moscow Regional Branch of the Social Insurance Fund of the Russian Federation “The specified additional leave is one of the types of insurance coverage and is subject to payment from compulsory social insurance funds.

Injury at work: we are sent on “super leave” at the expense of the Social Insurance Fund

Russia dated December 4, 2009 No. 951n). Rehabilitation program The rehabilitation program is a medical document.

• - rehabilitation program;
• - medical report from the medical commission.

• - decides on payment of expenses for medical rehabilitation;
• - issues a permit to the employee.

• - rehabilitation programs;
• - decisions of the branch of the Federal Social Insurance Fund of the Russian Federation on payment of expenses for medical rehabilitation;
• - vouchers to the sanatorium;
• - travel tickets if travel requires vacation days.

• - debts (overpayments) on contributions in case of injury at the beginning of the year;
• - accruals during the reporting period;
• - expenses for the reporting period;
• - payment of contributions for the reporting period, etc.

Vacation for sanatorium and resort treatment at the expense of the social security as provided by the Russian Federation No. 184 of 03/02/2000).
The State Institution - the regional branch of the Social Insurance Fund of the Russian Federation for the Khanty-Mansiysk Autonomous Okrug - Ugra uses the following mechanism:

1. After receiving a sanatorium-resort voucher, the employee is recommended to write an application addressed to the head of the organization for leave, in addition to the annual paid one, for the entire period of his treatment and travel to the place of treatment and back;
2. The policyholder (employer) sends to the executive body of the regional office at the place of its registration:

• a letter requesting that the accrued amount be credited for days of additional leave;
• a copy of the order granting additional leave to the employee for the entire period of treatment and travel to the place of treatment;
• certificate of vacation calculation (original, signed by the chief accountant, seal of the organization).

Administrative Regulations).

Attention

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.

Info

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. Contributions to the Pension Fund, FFOMS and Social Insurance Fund Is the vacation 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.

Payments must be made 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.

Vacation at the expense of social security for the period of sanatorium-resort treatment personal income tax

FSS money for benefits until the end of the quarter, No. 13

• 2016

Personal income tax from additional leave on the tax account at the expense of the Social Insurance Fund in 2018 Important Payment of additional expenses for medical, social and professional rehabilitation of the insured person is made by the Social Insurance Fund of Russia at the expense of funds allocated for the implementation of compulsory social insurance against industrial accidents and occupational diseases.
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. 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.

• Demanding from the insurer the work books of the fired is overkill, No. 18
• We arrange the transition from maternity leave to maternity leave, No. 16
• When child care benefits are illegal, No. 16
• Benefits are paid by the FSS itself: how to submit reports, No. 14
• Electronic sick leave: what should an employer do, No. 13
• How to get money for benefits from the Social Insurance Fund before the end of the quarter, No. 13
• Calculating maternity benefits, No. 9
• Reduction of maternity leave at the initiative of the employee, No. 8
• Determining the number of days of the billing period for child benefits, No. 8
• Checking the calculation of child benefits, No. 7
• Funeral benefit in 2017, No. 6
• Children's benefits have been indexed, No. 4
• Innovations in crediting and reimbursement of social benefits, No. 2
• Social insurance benefits - 2017, No. 1
2016

Tax Code of the Russian Federation and it is subject to personal income tax.” Moscow and the Moscow region “The amount of payment to an injured employee of additional leave in addition to the annual paid leave established by the legislation of the Russian Federation for the period of his treatment and travel to the place of treatment and back at the expense of the Social Insurance Fund is not subject to contributions to the mandatory pension and health insurance 1 tsp. 1 tbsp. 9 of the Law of July 24, 2009 No. 212-FZ.” But personal income tax must be withheld from the amount paid from the Social Insurance Fund for additional leave for the treatment of the victim. FROM AUTHORITATIVE SOURCES Nikolay Nikolaevich STELMAKH Advisor to the State Civil Service of the Russian Federation, 1st class “Personal income tax is not subject to, in particular, all types of compensation payments established by the legislation of the Russian Federation, related, among other things, to the performance of labor duties, as well as compensation for harm caused by injury or other damage health clause 3 art.

In this regard, it should be noted that payment to the injured employee at the expense of the Social Insurance Fund for additional leave (in addition to the annual paid leave established by the legislation of the Russian Federation) for the entire period of his treatment and travel to the place of treatment and back is an integral part of this type of support for victims, such as payment of additional expenses associated with medical, social and professional rehabilitation of the insured in the presence of direct consequences of the insured event. 8 of Law No. 125-FZ. At the same time, Ch. 23 “Income Tax for Individuals” of the Tax Code of the Russian Federation does not contain a definition of compensation payments related to the performance of labor duties. Consequently, this term is used in the sense given to it by labor legislation.

1 tbsp. 11 of the Tax Code of the Russian Federation.

FTS additional leave for sanatorium and resort treatment at the expense of the FSS personal income tax

FSS due to errors in sick leave, No. 9

• How should the allowance for caring for a second child be calculated according to the rules of 2010, No. 9
• “Shift” injury between work shifts: industrial or not?, No. 8
• While participating in the pilot project, the employer paid benefits instead of the Social Insurance Fund: what to do, No. 5
• How to pay extra for underpaid benefits, No. 3
• We pay social insurance benefits to part-time workers, No. 2
• Maximum earnings for calculating benefits exceeded 1 million rubles, No. 1
• 2013

If there is a non-working holiday during the vacation period (Determination of the Supreme Arbitration Court of the Russian Federation dated December 11, 2013 No. VAS-17034/13 in case No. A27-19609/2012): What documents are needed to grant leave The employee must submit to the employer: From all documents, except the application, Copies should be made and certified with the signature of the chief accountant and the company seal.

Vacation for sanatorium-resort treatment at the expense of the Social Security Fund as provided

Attention to the Rules, ask the employee to submit the following documents:

• application for leave in any form;
• a copy of the FSS decision on the allocation of a voucher;
• a copy of the voucher to the sanatorium-resort institution indicating the start and end dates of treatment;
• travel documents from which you can see how much time the employee spent traveling to the place of treatment and back.

We pay taxes and contributions. Insurance premiums, including “for injuries”, etc., are not assessed on amounts paid for additional leave at the expense of the Social Insurance Fund. 1 tsp. 1 tbsp. 9 of the Law of July 24, 2009 No. 212-FZ; subp. 1 clause 1 art. 20.2 of Law No. 125-FZ; Letter of the FSS dated November 17, 2011 No. 14-03-11/08-13985. The funds also agree with this approach. FROM AUTHORITABLE SOURCES DASHIN Tamara Nikolaevna Deputy Manager of the Branch of the Pension Fund of the Russian Federation for the city.

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. Attention 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. Contributions to the Pension Fund, FFOMS and Social Insurance Fund Is the vacation 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.

Payments must be made 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. 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.

Attention

In labor legislation, compensation refers to monetary payments established for the purpose of reimbursing employees for costs associated with the performance of their labor or other duties provided for by federal law. 164 Labor Code of the Russian Federation. At the same time, the nature of the corresponding payment is of decisive importance for tax purposes, allowing it to be classified as compensation provided for in Art. 164 Labor Code of the Russian Federation. Payment of additional leave to an injured employee at the expense of the Social Insurance Fund cannot be considered as a compensation payment, which in essence should imply not the payment of remuneration, but compensation for expenses arising as a result of damage or other expenses (expenses) of the employee.

Accordingly, clause 3 of Art. cannot be applied to such payment. 217 of the Tax Code of the Russian Federation and it is subject to personal income tax.”
Then the amount of vacation pay for additional vacation days must be reflected in line 15 of Table 7 and in line 7 of Table 8 of Section II of the calculation in Form 4-FSS Appendix 1 to FSS Order No. 59 dated February 26, 2015. If the amount of accrued contributions is not enough for offset, then you You can apply to the Fund for reimbursement of the amount of vacation pay paid to the employee during the additional vacation. 3 p. 1 art. 8, paragraph 7, art. 15 of Law No. 125-FZ; subp. 2 clause 9, clause 10 of the Rules. To do this, you need to submit to your FSS department:

• application for reimbursement of expenses in any form;
• intermediate or regular payment in form 4-FSS for the period in which the leave was granted.

In both cases, so that the FSS does not have claims for reimbursement of such expenses.

Vacation at the expense of social security for the period of sanatorium-resort treatment personal income tax

• Injury at work: we are sent on “super leave” at the expense of the Social Insurance Fund
• Issue for accountants dated 06/16/2015
• What taxes are levied on vacation pay, in addition to personal income tax and insurance contributions?
• What additional employee holidays are subject to payment at the expense of the Federal Social Insurance Fund of the Russian Federation?
• Vacation for sanatorium-resort treatment at the expense of the Social Insurance Fund, what contributions are subject to

Injury at work: we are sent on “super leave” at the expense of the Social Insurance Fund. But you can count the costs of paying for days of additional leave for treatment in connection with a work injury towards the payment of insurance premiums “for injuries”, if the amount of accrued contributions is sufficient. 7 tbsp. 15 of Law No. 125-FZ; clause 10 of the Rules. Of course, any injury is an unpleasant event.

• When 731 days are used to calculate benefits, No. 15
• When to pay monthly child care allowance, No. 13
• How to calculate sick leave supplement before salary, No. 11
• Social insurance benefits: to whom, when, how much, No. 11
• ABC of social insurance benefits, No. 10
• How to get your money from the FSS, No. 10
• We send the employee for benefits to the Social Insurance Fund, No. 8
• Benefit based on a PFR certificate: can it be trusted, No. 6
• Will the Social Insurance Fund reimburse sick leave benefits if the medical institution does not have a license, No. 6
• Do you know everything about calculating sick leave?, No. 2
• We issue a certificate of excluded periods for “children’s” benefits, No. 2
• Adjustment of social insurance benefits - 2013, No. 2
• Children's benefits - 2013, No. 1
• Temporary disability benefits, No. 1
2012

FTS additional leave for sanatorium and resort treatment at the expense of the FSS NDFL The employer pays the employee the average salary for the additional leave provided for the period of his treatment in connection with an accident at work. Should the tax agent withhold personal income tax from the amount of such payment? Yes, I should. Government Decree No. 184 dated March 2, 2000 (hereinafter referred to as the Rules); Art.
139 Labor Code of the Russian Federation; Regulations, approved Government Decree No. 922 dated December 24, 2007. Since such additional leave is provided simultaneously with the employee’s annual leave, the average daily earnings are calculated once - on the start date of the leave. We reimburse from the Social Insurance Fund the costs of paying for the leave. Days of annual leave provided to the injured employee for treatment, are paid at the expense of the employer.

Payment of additional expenses for medical, social and professional rehabilitation of the insured person is made by the FSS of Russia at the expense of funds allocated for the implementation of compulsory social insurance against industrial accidents and occupational diseases. In this case, payment for the insured person's vacation (in addition to annual paid leave) is made by the policyholder (employer) and is counted towards the payment of insurance premiums to the insurer for compulsory social insurance against industrial accidents and occupational diseases (clause 4 of the Regulations on the payment of additional expenses for medical, social and professional rehabilitation of insured persons who suffered health damage due to industrial accidents and occupational diseases, hereinafter referred to as the Regulations).

Then the amount of vacation pay for additional vacation days must be reflected in line 15 of Table 7 and in line 7 of Table 8 of Section II of the calculation in Form 4-FSS Appendix 1 to FSS Order No. 59 dated February 26, 2015. If the amount of accrued contributions is not enough for offset, then you You can apply to the Fund for reimbursement of the amount of vacation pay paid to the employee during the additional vacation.

3 p. 1 art. 8, paragraph 7, art. 15 of Law No. 125-FZ; subp. 2 clause 9, clause 10 of the Rules. To do this, you need to submit to your FSS department:

• application for reimbursement of expenses in any form;
• intermediate or regular payment in form 4-FSS for the period in which the leave was granted.

In both cases, so that the FSS does not have claims for reimbursement of such expenses.

Personal income tax for additional vacation and resort treatment in 2018

In labor legislation, compensation refers to monetary payments established for the purpose of reimbursing employees for costs associated with the performance of their labor or other duties provided for by federal law. 164 Labor Code of the Russian Federation. At the same time, the nature of the corresponding payment is of decisive importance for tax purposes, allowing it to be classified as compensation provided for in Art.

164 Labor Code of the Russian Federation. Payment of additional leave to an injured employee at the expense of the Social Insurance Fund cannot be considered as a compensation payment, which in essence should imply not the payment of remuneration, but compensation for expenses arising as a result of damage or other expenses (expenses) of the employee. Accordingly, clause cannot be applied to such payment.
3 tbsp. 217 of the Tax Code of the Russian Federation and it is subject to personal income tax.”

Injury at work: we are sent on “super leave” at the expense of the Social Insurance Fund

The Ministry of Finance of Russia, in letter No. 03-04-09/47707 dated August 15, 2016, changed its point of view on the issue of personal income tax assessment of amounts paid to an employee for additional leave, which is provided for the period of treatment due to an industrial accident. Now the position of financiers is in favor of tax agents.
Providing an employee injured as a result of an industrial accident with additional leave for sanatorium-resort treatment is one of the types of insurance coverage under compulsory social insurance against industrial accidents and occupational diseases (subclause 3, clause 1, article 8 of the Federal Law of July 24 .98 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”, hereinafter referred to as Law No. 125-FZ). It includes the entire period of treatment, as well as days of travel to the place of treatment and back (sub.
10 paragraph 2 art.

• Personal income tax from additional vacation on the tax account at the expense of the social security fund in 2018
• Additional leave
• Additional allowance for treatment is not subject to personal income tax
• Personal income tax for additional vacation and resort treatment in 2018

Personal income tax from additional leave on the tax account at the expense of the social security fund in 2018 Attention The basic laws are:

• “On compulsory pension insurance”;
• “On labor pensions”;
• “On state pension provision.”

In addition, in specific cases there are special regulatory documents that have a limited scope of application.

Additional holidays at the expense of the Social Insurance Fund

• Our services
• Training and seminars
• Software
• Useful services
• Printed publications
• About company

• Previous
• Next

21 Nov | Still have questions? Contact our Experts. Consultation line Consulting support on issues of working with SPS ConsultantPlus, 1C, SBiS++.

Info

Ordering documents from SPS ConsultantPlus. For U-Soft clients - no additional charge. “Legal Compass” magazine Increasing the minimum wage: what payments cannot be used to raise wages to the “minimum wage”? From 2018, employers will be checked in a new way. When can additional leave be replaced with money? Large library for managers All about labor legislation and personnel records Upcoming seminars May 2 NEW! The next stage of the Civil Code reform: strengthening the legal positions of borrowers, depositors and bank account owners.

Or five months in a calendar year. Taking into account the restrictions contained in the law, the maximum average daily earnings in 2018 is 1,901.37 rubles. The minimum average daily earnings, based on the minimum wage, this year is 246.58 rubles. In these cases, the benefit is paid to the insured person in an amount not exceeding the minimum wage for a full calendar month. Personal income tax from additional leave granted to a disabled employee Does an institution need to withhold personal income tax from additional leave granted to a disabled employee for sanatorium-resort treatment (under the Social Insurance Fund voucher), if the vacation amounts are reimbursed to the institution through the Social Insurance Fund? At the time of payment of vacation pay for additional, personal income tax must be withheld. There is one exception. If leave is granted to an employee due to a work-related injury, then there is no need to subject the leave pay to personal income tax.

• Demanding from the insurer the work books of the fired is overkill, No. 18
• We arrange the transition from maternity leave to maternity leave, No. 16
• When child care benefits are illegal, No. 16
• Benefits are paid by the FSS itself: how to submit reports, No. 14
• Electronic sick leave: what should an employer do, No. 13
• How to get money for benefits from the Social Insurance Fund before the end of the quarter, No. 13
• Calculating maternity benefits, No. 9
• Reduction of maternity leave at the initiative of the employee, No. 8
• Determining the number of days of the billing period for child benefits, No. 8
• Checking the calculation of child benefits, No. 7
• Funeral benefit in 2017, No. 6
• Children's benefits have been indexed, No. 4
• Innovations in crediting and reimbursement of social benefits, No. 2
• Social insurance benefits - 2017, No. 1
2016

• Parental benefits: do not require unnecessary documents, No. 18
• Don’t forget to cover your sick leave!, No. 17
• How to apply the regional coefficient when calculating social insurance benefits, No. 16
• How to calculate sick leave benefits if the main employee has become a part-time worker, No. 10
• Is it possible to recover from a medical institution a benefit that was not reimbursed by the Social Insurance Fund due to errors in sick leave, No. 9
• How should the allowance for caring for a second child be calculated according to the rules of 2010, No. 9
• “Shift” injury between work shifts: industrial or not?, No. 8
• While participating in the pilot project, the employer paid benefits instead of the Social Insurance Fund: what to do, No. 5
• How to pay extra for underpaid benefits, No. 3
• We pay social insurance benefits to part-time workers, No. 2
• Maximum earnings for calculating benefits exceeded 1 million rubles, No. 1
2013

• • Benefits from the Social Insurance Fund in 2018 table
  • Personal income tax on additional leave granted to a disabled employee
• Personal income tax on additional leave granted to a disabled employee
  • Personal income tax on vacation pay in 2018
  • Additional allowance for treatment is not subject to personal income tax
• Additional allowance for treatment is not subject to personal income tax
  • Accounting application
  • Chernobyl vacation: personal income tax and insurance premiums
• Chernobyl vacation: personal income tax and insurance premiums
  • Payment for Chernobyl vacation
  • What is required from an employer to pay for Chernobyl leave?
  • Chernobyl vacation: what to do with taxes and fees

Benefits from the Social Insurance Fund in 2018 table If an employee is recognized as disabled, the benefit is paid for no more than four months in a row.

The Labor Code of the Russian Federation, in the event of damage to health as a result of an accident at work or an occupational disease, the employee is compensated for his lost earnings (income), as well as additional costs associated with damage to health for medical, social and professional rehabilitation. Payment for additional leave for sanatorium-resort treatment is a social insurance benefit, and not a compensation payment.

Attention

Therefore, it does not fall under paragraph 3 of Art. 217 Tax Code of the Russian Federation. Consequently, the amount of vacation pay for additional leave for treatment is subject to personal income tax in the general manner.

In the commented letter, specialists from the financial department, using the same norms of legislation (namely clause 3 of article 217 of the Tax Code of the Russian Federation, article 184 of the Labor Code of the Russian Federation and the provisions of Law No. 125-FZ), came to a completely opposite conclusion.
Government Decree No. 184 dated March 2, 2000 (hereinafter referred to as the Rules); Art. 139 Labor Code of the Russian Federation; Regulations, approved Government Decree No. 922 dated December 24, 2007. Since such additional leave is provided simultaneously with the employee’s annual leave, the average daily earnings are calculated once - on the start date of the leave.

We reimburse the costs of vacation from the Social Insurance Fund. The days of annual leave provided to the injured employee for treatment are paid at the expense of the employer. But you can count the costs of paying for days of additional leave for treatment in connection with a work injury against the payment of insurance premiums “for injuries” if the amount of accrued premiums is sufficient.

Law No. 125-FZ; clause 10 of the Rules. Of course, any injury is an unpleasant event. But if later because of her you are sent for treatment somewhere by the sea...

"Accounting supplement to the newspaper "Economy and Life", N 29, 2004

In the summer, our editorial mail, as always, increases the number of letters related to the peculiarities of taxation of funds spent by organizations on employee vacations. Do I need to pay personal income tax if an organization bought a trip to a sanatorium for its former employee? What percentage of the cost of vouchers can the territorial branch of the FSS reimburse? You will learn the answers to these and other “summer” questions from this material.

Payment at the expense of the Social Insurance Fund

In accordance with paragraphs. 14 clause 2 of article 8 of the Law of July 16, 1999 N 165-FZ “On the basics of compulsory social insurance” payment for vouchers for sanatorium treatment and health improvement for employees and members of their families is one of the types of insurance coverage for compulsory social insurance.

Article 19 of this Law provides that the expenditure of funds from the budgets of funds for specific types of compulsory social insurance is carried out for the purposes established by federal laws on specific types of compulsory social insurance and on the budgets of funds for these types of insurance for the next financial year.

At the expense of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Social Insurance Fund of the Russian Federation, the Fund), full or partial payment for vouchers for sanatorium and resort treatment of employees and the health improvement of their children can be made.

The law on the budget of the Federal Social Insurance Fund of the Russian Federation is adopted annually on the basis of the federal law on the budget and contains the amount of the Fund’s funds allocated to pay for sanatorium and resort treatment of employees and the health of their children, as well as the types of expenses for which the Fund and its regional branches finance.

For your information! In 2004, the Regulation on the acquisition, distribution, and issuance of vouchers for sanatorium treatment and health improvement of workers and members of their families, approved by Decree of the Government of the Russian Federation of April 21, 2001 N 309 (hereinafter referred to as Regulation N 309), remains in force.

At the same time, by Decree of the Government of the Russian Federation of April 1, 2003 N 182, the effect of Regulation N 309 regarding the acquisition, distribution and issuance of vouchers for sanatorium treatment and health improvement of workers and members of their families was suspended in 2003.

Thus, at present, Regulation No. 309 is valid only in the part relating to sanatorium-resort treatment of employees.

The insured, at the expense of compulsory social insurance funds, independently pays for full or partial payment of the cost of a voucher for sanatorium treatment or health improvement for employees and members of their families based on the cost of staying in a sanatorium institution for one person per day and the duration of stay established by the federal law on the Fund’s budget for the corresponding year (clauses 4, 5 of Regulation No. 309).

In addition, the allocations allocated by the regional branch of the Fund to the policyholder for these purposes are taken into account.

The amount of allocations depends on the total amount of allocations provided for the regional branch of the Fund in accordance with the budget of the Social Insurance Fund of the Russian Federation for the corresponding year, taking into account the expenditure by the insurer-organization of funds for the payment of state-guaranteed benefits, the needs of employees for sanatorium-resort treatment, and the provision of vouchers in previous years.

Vouchers paid for at the expense of the Federal Social Insurance Fund of the Russian Federation

Currently, the Fund pays for the following vouchers:

• provided to employees for follow-up treatment in sanatorium-resort institutions located on the territory of the Russian Federation, according to the list of diseases and in the manner determined by Regulation No. 309 and the regulatory legal acts of the Ministry of Health of Russia adopted on its basis;
• for the health improvement of employees' children (clause 3.1 of the Instruction on the procedure for recording and spending compulsory social insurance funds, approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated March 9, 2004 No. 22, hereinafter referred to as Instruction No. 22).

In addition, the Federal Social Insurance Fund of the Russian Federation has the right to make decisions on the insured to send up to 20% of the amounts of insurance contributions for compulsory social insurance against accidents at work and occupational diseases listed by the insured for 2003, minus the Fund's expenses for the payment of security for insured events that occurred in the insured in the past period, for sanatorium and resort treatment of workers engaged in work with harmful and dangerous production factors (Article 15 of the Law of December 8, 2003 N 166-FZ “On the budget of the Federal Social Insurance Fund of the Russian Federation for 2004”, hereinafter referred to as Law No. 166-FZ).

Vouchers are also paid for categories of workers established by law who were exposed to radiation as a result of Chernobyl and other radiation disasters (later these funds are compensated to the Fund from the federal budget).

Issuance of vouchers for further treatment in sanatorium-resort institutions

The procedure for issuing vouchers for further treatment is defined in clause 11 of Regulation No. 309, according to which vouchers are purchased by regional branches of the Fund under agreements with specialized sanatoriums (departments), transferred to health authorities (institutions) in accordance with their applications and concluded agreements, and issued by health care institutions free of charge to employees who are undergoing treatment.

The list of diseases for which follow-up treatment is carried out at the expense of compulsory social insurance is closed and contains the following diseases: acute myocardial infarction, acute cerebrovascular accident, operations for coronary artery bypass grafting and cardiac aneurysm, as well as balloon angioplasty of the coronary vessels, operations for gastric ulcer , duodenum, gallbladder removal.

The procedure for sending insured citizens for follow-up treatment after hospital treatment in specialized sanatoriums (departments) is regulated by Order of the Ministry of Health of Russia and the Federal Social Insurance Fund of the Russian Federation dated September 14, 2001 N 190/355.

Vouchers are issued by healthcare institutions without the participation of the enterprise. Which patients need follow-up treatment is decided by the clinical expert commission of the medical institution where the working citizen was treated.

A patient sent for further treatment to a sanatorium is issued by the hospital:

• completed sanatorium voucher;
• certificate of incapacity for work;
• sanatorium-resort card with detailed data on the examination and treatment carried out in the hospital, recommendations for further treatment in the sanatorium;
• an extract from the medical history, which is submitted to the medical institution where the patient is observed.

Providing vouchers for workers with harmful and dangerous working conditions

The procedure and conditions for allocating funds from the Federal Social Insurance Fund of the Russian Federation to finance preventive measures to reduce industrial injuries and occupational diseases of workers were approved by Decree of the Government of the Russian Federation of February 14, 2004 No. 82.

Preventive measures, in particular, include payment for preventive treatment, including the cost of vouchers for preventive sanatorium and resort treatment for workers engaged in work with harmful and dangerous production factors (Resolution of the Ministry of Labor of Russia dated March 5, 2004 N 28).

To receive funds from the Federal Social Insurance Fund of the Russian Federation to pay for vouchers for such employees, the insured organization must submit an application to the Fund before July 1, 2004.

The application must be accompanied by:

• the policyholder's preventive measures plan for 2004; documents justifying the need for their financing; financing plan.

The decision on partial financing of preventive measures and the amount of financing is made by the Fund within 15 days from the date of submission of the relevant application. The Fund's decision is sent to the policyholder within 5 days from the date of its adoption.

Grounds for refusal to send insurance premiums for partial financing of preventive measures:

• the policyholder is in arrears in paying insurance premiums for 2003;
• The documents he submitted contain false information.

Insured organizations purchase vouchers for their employees independently from sanatorium-resort institutions at the expense of their own funds, which are then reimbursed from the funds of the Federal Social Insurance Fund of the Russian Federation by reducing the calculated amount of insurance premiums for compulsory insurance against industrial accidents and occupational diseases by the cost of the purchased vouchers.

Payment for vouchers for children's health

In 2004, the procedure for spending compulsory social insurance funds on the health of children is regulated by Law N 166-FZ (Articles 6, 10), Order of the Government of the Russian Federation of March 5, 2004 N 320-r (clause 8), Letter of the Social Insurance Fund of the Russian Federation dated March 15, 2004 N 02-18/11-1589 “On spending compulsory social insurance funds on children’s health improvement in 2004”, as well as by Decree of the Government of the Russian Federation dated May 5, 2004 N 229 “On financing health improvement in 2004” children living in the Chechen Republic, at the expense of compulsory social insurance funds."

According to the specified regulatory legal documents, in 2004, the following vouchers are fully or partially paid for at the expense of the Federal Social Insurance Fund of the Russian Federation:

• to children's sanatorium camps operating all year round (hereinafter referred to as sanatorium camps);
• to country stationary children's health camps and sports and recreation camps.

For day camps with two or three meals a day, only the cost of meals is paid.

All camps must be located on Russian territory.

Country camps

In 2004, compulsory social insurance funds cover up to 50% of the average cost of a trip to a country camp.

For children of employees of budgetary organizations financed from budgets of all levels, and organizations whose financial situation does not allow them to independently pay for the cost of vouchers, full 100% payment for vouchers is possible at the expense of the Federal Social Insurance Fund of the Russian Federation.

The cost of the trip is determined based on the prices actually prevailing in the territory of the constituent entity of the Russian Federation where the camp is located.

The legislation does not explain what criteria should be used to determine that the financial situation of an organization does not allow it to independently pay for the cost of vouchers. This fact must be documented.

For information about what documents need to be submitted, organizations should contact their regional office of the Foundation.

Sanatorium camps

The voucher is paid in the amount of up to 400 rubles. per child per day.

If the camp is located in an area where wages are paid taking into account an increasing factor, then the maximum amount of payment for the voucher is increased by it.

From the funds of the Federal Social Insurance Fund of the Russian Federation, the cost of travel for accompanying persons and daily allowances for the duration of their stay on the road and accommodation (up to 3 days) are also paid - according to the norms for reimbursement of travel expenses for business trips within the Russian Federation - currently 100 rubles. per day (Resolution of the Government of the Russian Federation of October 2, 2002 N 729).

By Decree of the Chief State Sanitary Doctor of the Russian Federation dated April 4, 2003 N 31, the “Sanitary and epidemiological requirements for the transportation by rail of organized children's groups SP 2.5.1277-03” came into force on June 1, 2003.

According to this document, the number of children per accompanying person to the location of the sanatorium camp and back has been reduced. For one accompanying person there are 8 children aged 7 to 9 years, 12 children aged 10 years and over and 12 children of different ages.

Sports and recreation camps

The cost of vouchers to sports and recreational camps for children involved in children's and youth sports schools is paid in the amount of up to 100% of the average cost of the voucher established in the constituent entity of the Russian Federation.

Vouchers are paid on the basis of agreements concluded by regional branches of the FSS of the Russian Federation with committees (departments) for physical education and sports of local authorities, which included children's and youth sports schools previously financed by the FSS of the Russian Federation into the budgetary organizations of the constituent entities of the Russian Federation.

Day health camps

If the children of the organization’s employees will relax in day camps during the summer holidays, with two or three meals a day, then the FSS of the Russian Federation will pay only the cost of meals (for no more than 21 days) based on the prices actually prevailing in a given subject of the Russian Federation on the basis of agreements concluded regional branches of the FSS of the Russian Federation with relevant educational institutions.

Children's age

In 2004, funding was provided from compulsory social insurance funds for the health of school-age children up to 15 years of age inclusive, that is, until the child turns 16 years old (15 years 11 months 29 days) on the first day of the start of the voucher period.

Shift duration

The duration of shifts in children's health camps is determined by clause 8 of the Order of the Government of the Russian Federation of March 5, 2004 N 320-r and can range from 21 to 24 days, but, as a rule, not less than 21 calendar days, including weekends and holidays (Order Ministry of Education of Russia dated July 13, 2001 N 2688).

Sanatorium-resort treatment for disabled children

In 2004, at the expense of compulsory social insurance funds for disabled children in need of sanatorium treatment, partial or full payment of the cost of vouchers only to year-round sanatorium camps is carried out at the request of parents (persons replacing them) at their place of work and if available the child has medical indications in the order stated above.

Disabled children have the right to sanatorium-resort treatment in accordance with an individual rehabilitation program (Article 29 of the Law of November 24, 1995 N 181-FZ “On the social protection of disabled people in the Russian Federation”).

Article 12 of this Law establishes that financing of rehabilitation activities is carried out at the expense of the federal budget, budgets of constituent entities of the Russian Federation, federal and territorial compulsory health insurance funds, and the Pension Fund.

Allocation of funds by branches of the Federal Social Insurance Fund of the Russian Federation to insured organizations

The procedure for allocating funds by a department (branch of a department) of the Fund to policyholders-organizations, established by clause 3.3 of Instruction No. 22, is common for policyholders-payers of the unified social tax (including those with benefits) and for those applying special tax regimes.

The allocation of funds from the Fund to insured organizations is carried out by decision of the head (deputy) of the department (branch of the department) of the Fund within two weeks after the policyholder submits:

• written statement from the policyholder;
• payroll statement for funds of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation, approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated December 1, 2003 N 130), and (or) a report on insurance premiums voluntarily paid to the Social Insurance Fund of the Russian Federation by certain categories of policyholders (Form 4a-FSS RF, approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated April 25, 2003 N 46), for the reporting period or an interim payroll statement for the Fund’s funds for the corresponding calendar month, confirming the accrual of compulsory social insurance expenses;
• copies of payment orders confirming payment for the corresponding period of the unified tax (except for policyholders who have benefits for paying this tax), the unified agricultural tax, UTII for certain types of activities or the unified tax paid under the simplified tax system;
• duly certified copies of documents confirming the validity and correctness of compulsory social insurance expenses (for example, a medical report on the need to send a child to a sanatorium institution).

In a similar manner, funds for reimbursement of compulsory social insurance expenses are allocated by the Fund’s department to policyholders-organizations whose amounts of compulsory social insurance expenses exceed the amount of the accrued unified social tax subject to credit to the Fund, as well as to policyholders who have tax benefits for paying the unified social tax.

When allocating funds, the FSS of the Russian Federation, if necessary, conducts a desk or on-site inspection of insurers-organizations (clause 3.3 of Instruction No. 22), the procedure for which is established by the Methodological Instructions approved by the Resolution of the FSS of the Russian Federation dated March 17, 2004 No. 24.

Desk inspections are regulated by the Methodological Guidelines approved by the Resolution of the Federal Tax Service of the Russian Federation dated July 29, 2003 N 87 (as amended on March 22, 2004).

Expenses for payment for vouchers made by policyholder organizations in violation of the law or not confirmed by relevant documents, by decision of the Fund’s branches, are not accepted for offset (clauses 8.4 - 8.6 of Instruction No. 22).

Procedure for issuing vouchers

The decision on whether to purchase a voucher or not is made by the commission (authorized) for social insurance of the insured organization within the limits of allocations established by the regional branches of the Fund.

To receive a voucher, an employee of an organization submits a corresponding application to the commission commissioner for social insurance.

If we are talking about a trip to a sanatorium camp for an employee’s child, a medical report must be attached to the application.

The Social Insurance Commission is formed in organizations of all forms of ownership registered as insurers in the department (branch department) of the Federal Social Insurance Fund of the Russian Federation.

In organizations where the number of employees is less than 100 people, the functions of the commission can be performed by the social insurance commissioner.

The Social Insurance Commission (commissioner) operates on the basis of the Model Regulations approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated July 15, 1994 N 556a.

Based on the results of the consideration, the commission (authorized) for social insurance makes a decision. Then an application is submitted to the regional branch of the FSS of the Russian Federation.

For more detailed information on the procedure for reimbursement by the Fund of funds for vouchers for sanatorium treatment of employees and vouchers to camps for their children, organizations should contact their regional branch of the Fund.

Reporting

The organization reflects the vouchers received at the FSS office and issued to employees in Table 7 of the payroll statement for funds from the FSS of the Russian Federation (Form 4-FSS of the Russian Federation, approved by Resolution of the FSS of the Russian Federation dated December 1, 2003 N 130).

The table is compiled on a cumulative basis from the beginning of the year. In addition to vouchers, it reflects the costs of full or partial payment of the cost of vouchers for the health of children within the limits established by the Federal Law on the Budget of the Social Insurance Fund of the Russian Federation for 2004, as well as based on the allocations provided for the policyholder for these purposes.

Organizations can use allocated funds for children's health only during the calendar year. They are not carried over to the next period (clause 2.3 of the Instructions on the procedure for accounting and spending compulsory social insurance funds).

S. Rogotskaya