Are maternity tax payments subject to 2018
No matter how desirable and long-awaited the child is, parents do not always have the opportunity to carefully prepare everything in advance. And properly approach this event. It is natural that additional assistance to anyone would not be superfluous.
In Russia, pregnancy and the birth of babies are given special attention by the state. As part of social security provided material benefits.
Is personal income tax deducted from maternity benefits?
In this case, the calculation of this manual is sufficiently clear, established by the legislation of the Russian Federation, the regulations. Some employers are willing to support the expectant mother and make additional payments to the specified benefit.
These payments can no longer be considered as state benefits, but as an additional income of a pregnant woman, which is subject to mandatory taxation. Example ⇓ Pregnant employee Petrova P.P. 10.28.2017
provided a sheet of temporary disability, which shows the duration of maternity leave 140 days.
Experience Petrova P.P. amounted to 5 months. There were no periods of temporary disability. The calculation of the average daily earnings will be made based on the size of the minimum wage at the current time (7500 rubles).
The size of the average daily earnings will be 7500/30 = 250 rubles. The size of the daily allowance will be 250 rubles.
Whether maternity tax
The minimum value is more intended for non-working women or part-time students who do not have a basic income. This category provides for the accrual of maternity allowance, based on the minimum wage for the entire period of maternity leave.
The procedure for obtaining 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 FSS directly to the woman’s account, or through the organization of the employer.
Maternity payments in 2018, subject to ndfl or not
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Is personal income payments subject to maternity benefits in 2018
In the case of multiple pregnancies and at the birth of two or more children - 84 and 110. In the case of complicated births - 70 and 86 (Part 1 of Art. 10 of the Law No. 255-ФЗ).
At the same time, the allowance is paid in advance for the entire period of disability, as indicated in the disability certificate. Calculation of maternity pay in 2018 in various situations To date, a number of child care benefits 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.
Such a system exists in order to provide material assistance to people who are waiting for replenishment. Financial assistance in our country is called maternity payments.
Thus, with this amount you need to withhold personal income tax. In reference 2-NDFL such a surcharge should be noted. Nuances of personal income tax In order to correctly determine and make payments of personal income tax, experts advise to consider some important points:
- The reporting tax period is 1 year.
- If the reporting tax period is over, to calculate the personal income tax you need to determine:
- tax base
- The amount of tax that is due.
Payers are entitled to tax deductions in accordance with Article 218-221 of the Tax Code of the Russian Federation.
If individuals carry out the calculations themselves, they must submit the declaration documentation to the local tax authority. Thus, personal income tax from maternity benefits is not withheld, as well as from childcare 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 parental leave (up to 1.5 or 3 years old baby). The second leave is granted at the request of the parents and is not fully paid, payments are accrued 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 maternity leave, two-part maternity leave (prenatal and postnatal) paid continuously, during early childbirth (up to 30 weeks of gestation) or the birth of a dead child for the same period, postpartum leave is extended to 156 days, receive maternity wards are entitled to all categories of working women, full-time students, contract servicemen, and unemployed women dismissed due to the liquidation of the enterprise.
Sick leave for pregnancy and childbirth is subject to personal income tax in 2018 - income tax
Is a sick leave due to maternity leave NDFL in Russia in 2018? Basic concepts, information about the incapacity for work, state guarantees for young mothers, the issues of hospital taxation with the forthcoming pregnancy - these aspects are discussed in the proposed article.
Temporary disability may occur at any time and for various reasons. Employees of enterprises should know their rights in matters of registration of hospital leave for pregnancy.
It is also necessary to clarify whether tax payments are received as benefits for upcoming births. This article is dedicated to this topic.
Moments of interest
Most often, temporary disability occurs when a worker is ill or injured, however, a sick-list can be issued in cases of caring for relatives or in connection with upcoming childbirth.
This guarantee is provided by the state and is regulated by the Labor Code of the Russian Federation, since the birth of children is associated with many expenses and physical costs.
A pregnancy certificate is issued to women who:
- are officially employed
- dismissed in connection with the liquidation of the enterprise or when forced to move,
- are adoptive children up to three years
- conducted the procedure of artificial insemination,
- They are individual entrepreneurs, a lawyer, in the case of payment of contributions to the FSS.
The duration of the period of disability for a pregnant woman is determined individually, depending on the following factors:
- indications and contraindications of the attending doctor,
- type of passing pregnancy (single or multiple),
- the need for health procedures before childbirth,
- arising complications during pregnancy.
What is a disability certificate?
A disability sheet is an official document drawn up by the attending physician in the event of an employee’s illness or injury. Also, a sick-list can be issued if you need to take care of a child or an adult family member.
The document is subject to mandatory payment from the funds of the employer and the FSS, provided that the employee is socially insured.
Social Security Fund pays for sick leave in the event that the employer made regular payments for an employee in the Social Insurance Fund. A sample application to the FSS for the payment of sick leave can be downloaded here.
To calculate the amount of the payment, the following factors are taken into consideration:
In case of payment of maternity leave in 2018, compensation is charged one-time for the entire period of leave. This is only possible upon presentation of a certificate of incapacity.
The sick-list is issued for 140 days, while it must be open 70 calendar days before the birth of the baby.
In the case of multiple pregnancies, the list of incapacity for work is issued for a period of 194 days and 84 days before delivery. With complications during childbirth, the decree is extended for 16 days.
In the case of adoption of children under the age of three months, the allowance is paid to one of the spouses from the day of adoption until 70 days after the birth of the child. Also, when taking custody of more than two children, 110 calendar days from the date of their birth are taken into account.
The issue of a disability certificate for pregnancy is carried out at the place of registration of the woman for a period of 30 weeks.
In this case, the sick-list is issued only by one doctor, at whom the employee is examined. This may be a general or family doctor, paramedic.
In this case, the decision of the medical commission is not required. The document is filled with a black gel or fountain pen in block letters, are not allowed to go beyond the limits of the cells.
The following information is indicated on the sick-list:
- name of medical institution,
- date of issue of the document (with an obstetric period of 30 weeks),
- disability reason code (05),
- estimated date of birth of the child,
- disability period (from 140 days),
- Name of doctor and position.
The right to receive benefits for the upcoming birth of a child is exclusively for insured persons in the social insurance system. It can be citizens of the Russian Federation and foreigners.
Individuals who are engaged in individual activities (PI) and personally transferred contributions to the Social Insurance Fund can also apply for assistance. Pregnancy benefits are always paid at 100% of the average salary of an employee.
However, you need to keep in mind the maximum and minimum benefits:
Social guarantees of the state
Since at the birth of a child a citizen has a need for additional expenses and physical costs, the state provides all possible assistance to parents.
The legislation provides full social security to expectant parents, which mainly consists in the payment of material assistance.
They come in many forms and include:
- maternity allowance (FGP),
- one-time allowance to citizens who are registered with the medical institution since the beginning of pregnancy,
- one-time allowance at the birth of a baby,
- monthly allowance for children.
Is sick leave due to pregnancy?
In accordance with the Tax Code of the Russian Federation, disability allowance due to pregnancy and childbirth is not subject to taxation. Therefore, when calculating FGP tax is not withheld.
However, there are cases when the employer pays additional amounts of employee benefits in excess of the established rate.
This is done in order to reach the level of the average salary of an employee. Under such circumstances, personal income tax is deducted only from the excess share of charges, since FGP is a standardized allowance.
Also, if you want to pay the pregnant employee employee, the employer can arrange it in the form of financial assistance. According to the Tax Code of Russia, such assistance at birth of a baby up to 50 thousand rubles per child is not subject to tax.
Non-taxable sick leave
In accordance with the legislation of the Russian Federation, there is a certain list of incomes from disability lists that are not subject to personal income tax.
These include the following:
- sick list of a non-working citizen, who is registered at the Employment Center,
- compensation payments for damages for injuries
- the provision of housing, utilities or fuel (in the case of payment in cash),
- payment by employers of the cost of trips to sanatoriums, dispensaries, etc.,
- reimbursement by the employer of medical services, the cost of medicines to employees and their families.
Thus, according to the legislation of the Russian Federation, the income tax on maternity benefits is not withheld, if it was calculated on standard grounds.
However, when charging additional funds over FGP, these funds are taxed. Payments in excess of the norm can be issued as financial assistance in order to avoid tax withholding.
Registration of the sick-list at pregnancy and childbirth is carried out strictly according to the law and excludes admission of mistakes and inaccuracies. The calculation of the amount paid is made by the accounting department of the enterprise on the basis of the employee’s disability sheet.
At the state level, maximum and minimum benefit levels are set with which it is necessary to compare the amounts received.
Maternity allowance in 2-NDFL
However, this rule does not apply to maternity benefits. PIT is not subject to this type of state benefits. This is clearly stated in paragraph 1 of Article 217 of the Tax Code of the Russian Federation.
And the income of employees who are not taxed, do not need to be reflected in the 2-NDFL certificate.
Whether an allowance with a child up to 1.5 years is subject to personal income tax The childcare allowance for a child up to 1.5 years applies to the same statutory established payments, and in accordance with paragraph 1 of Article 217, it is not subject to income tax.
N 91 "On approval of the rules for calculating and confirming the insurance period for determining the size of benefits for temporary disability, maternity” (February 6, 2007).
If the insured person works for several employers, benefits are paid for each place of work.
For women dismissed in connection with the liquidation of organizations, the maternity benefit is set at 359.70 rubles per month (Federal Law No. 204-ФЗ
“On the federal budget for 2009 and for the planning period of 2010 and 2011”
dated November 24, 2008). Calculation of benefits for pregnancy and childbirth Rules for calculating benefits for pregnancy and childbirth, as well as for the care of children under one and a half years, are spelled out in the Federal Law of December 29, 2006 No. 255-ФЗ
"On the provision of benefits for temporary disability, pregnancy and childbirth of citizens who are subject to compulsory social insurance"
According to Article 11 of Federal Law No. 255-FZ, a maternity allowance is paid to an insured woman who has an insured period of more than six months in the amount of 100 percent of average earnings (there is a limit on the maximum amount of maternity allowance). Maternity benefits - a maternity allowance, a lump-sum benefit for women registered at medical institutions in the early stages of pregnancy, a lump-sum allowance at childbirth, a monthly benefit for caring for a child up to the age of 1.5 years - are paid for Account of the Social Insurance Fund of the Russian Federation Federal law of 25.02.11 No. 21-ФЗ approved several methods for calculating maternity and child care benefits for children under one and a half years.
Hospital and maternity: ECB and form number D4
In particular, these payments: 1) are subject to ERUs at the rate established for them 2. which generally amounts to: in terms of accrual - 33.2% (and if the employee is disabled - 8.41%) 3. in terms of retention - 2 %
Moreover, these rates are applied to payments paid both at the employer's expense (the first 5 days of illness) and at the expense of the social fund, 2) if they are subject to ERUs at a rate of 33.2%, then there is a requirement for additional accrual of the ERUs base Monthly income is taken based on salary accrued (“ZKD”, No. 3/2015, p.
Calculation of maternity in 2018
(minus excluded days) Recall: 731 is the number of calendar days in the billing period (365 days for 2015 and 366 days for 2018).
At the same time, from the specified period (731 calendar days) it is necessary to exclude certain days, if any. And from the income - respectively, the amount accrued over these days. Which days are to be excluded are indicated in the table below.
Days excluded from the billing period when calculating maternity and child benefits (clause
Are Maternity Taxes Taxed?
Blank certificates to the tax authorities are not served. Half-time work A rather common situation is when a woman continues to work, but with less workload.
It should be noted that in this case it cannot claim to receive two payments (salary and maternity) at the same time. She should make a choice in favor of one of them.
If a pregnant worker prefers to receive wages, she is equal to the other employees and the general rules for issuing a 2-NDFL certificate apply to her.
If a pregnant woman prefers to receive wages, then the general rules for issuing a 2-NDFL certificate apply to her. Summing up, it should be said that pregnancy and childbirth benefits are fully paid by the Social Insurance Fund and are not subject to income tax.
Is personal income tax subject to maternity allowance?
In this case, the sheet is issued 70 calendar days before delivery. And if a woman waits for 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 difficult childbirth in singleton pregnancy, the hospital can be extended for another 16 days.
If a situation arises for adopting a baby under three months, the FGP is paid to one of the spouses (optional) from the day of adoption until 70 calendar days from the date of birth of the adopted child, and in the case of simultaneous adoption of several children, the day of their birth. If it so happens that maternity and childcare leave up to 1.5 years falls at the same time, then the woman cannot afford to use two benefits at once.
Monthly compensation in the amount of 50 rubles on maternity leave
получает и зарплату, пропорционально отработанному времени, и пособие по уходу за ребенком до 1,5 лет, полагается ли ей еще и эта компенсационная выплата? Учитывая, что
«Так же, безусловно, основанием для прекращения компенсационных выплат является окончание отпуска по уходу за ребенком (достижение ребенком 3х летнего возраста, выход матери на работу и т.п.).»
правомерно ли выплачивать ей эту компенсацию?
Скажите пожалуйста, положены ли мне эти 50 руб.
Расчет декретных выплат в 2018 году
But until 2013, there were two options for calculating maternity payments. So, in 2010, the calculation of maternity was based on a salary for 12 months before leaving the decree.
To calculate the salary was taken (minus hospital, vacation and travel allowance) and the amount was divided by the number of calendar days minus non-working days (illness, vacation, business trip).
For the calculation of the old format, it was enough to have 3 months of work for the last year (Part 3 of Article 3 of Law No. 180-ФЗ).
Calculation of maternity payments 2018 For what years do you want to calculate maternity payments? For 2 years No data on salary or length of service is less than 6 months. Salary amount (and official premiums) for 2014 - 2015.
Maternity Levies (Maternity Benefits)
Military gathering with maternity (maternity benefits) QUESTION. Is the amount of social benefits for pregnancy and childbirth subject to military tax? In accordance with p.163.1 c.
163 NKU object of tax on the military collection of the resident is the total monthly (annual) taxable income, which includes income, which is defined in paragraph 18.104.22.168-1644.2.19 p.164 NKU.
In addition, the above list includes other income, except those specified in Article 165 of the CCU, provided for by paragraph.164.2.20 article 1664 of the CCU. According to pp.165.1.1 ct.
165 NKU in the total monthly (annual) taxable income of the tax payer does not include the amount of benefits for pregnancy and types (see
Is personal income tax deductible?
The main points on the payment of maternity are regulated by the Federal Law of December 29, 2006 No. 255-ФЗ (last revised March 9, 2018).
To receive a maternity benefit, the following documents are required: a sick-list, a statement, a certificate of earnings (this document is needed only if a woman has changed her job during the period of maternity leave and requires information about her income in a previous organization).
Income tax on maternity in 2014–2015 Despite the fact that the basic law regulating the issues of maternity payments was amended in 2014, they didn’t touch the question whether maternity wages are subject to personal income tax or not? According to paragraph
Income tax is calculated from maternity pay
In this case, the organization spends a certain amount of money on the employee’s work. So it turns out that when asked:
“Do maternity or income taxes deduct 140 days?”
it is safe to say no. Only those payments that are considered in the tax system as an organization’s costs may be taxed. Child benefits and maternity allowances are not included in this category, because their state pays them.
In addition, with the surcharge on maternity allowance and personal income tax. Expert opinion The maternity allowance paid at the expense of the FSS funds in Russia refers to the state allowance and is not subject to insurance premiums.
In turn, the supplement to actual earnings (as well as the amount exceeding the amount of supplement to actual earnings), exceeding the amount of maternity benefit paid at the expense of the FSS of Russia, is made by the organization at its own expense and is not considered as a state benefit.
6-NDFL: new reporting since 2018
In paper form, 6-NDFL can be provided exclusively by those organizations and individual entrepreneurs who paid income to no more than 25 employees.
The calculation of 6-NDFL should be provided at the end of each reporting period, and no later than the last day of the month following the end of the quarter.
Reporting for the organization is submitted to the tax inspectorate at the place of its location, for individual entrepreneurs at the place of registration.
Taxation of maternity pay?
The only exceptions are taxes on subsidies for temporary disability (or when you are on the "sick" with a sick child).
Therefore, the personal income tax from child and maternity allowances is not paid and is not reflected in the 2-NDFL certificate. According to Art.
231 of the Tax Code, the amount of tax withheld by the accountant must be returned to the employee if there is a written statement from his side.
Therefore, the retention of personal income tax from maternity leave is illegal. 2
Ndfl in maternity allowance
Most of the income of citizens is taxed, but it is worth considering whether the personal income tax is subject to maternity allowance.
This event carries a fairly extensive expenditure. Therefore, it would be logical to assume that this type of payment is not taxable.
But is it really? We will understand more in this article.
Of course, increasing the demographic situation in the country is one of the primary tasks. That is why the state is trying to create the most favorable conditions for this.
The birth of one child is quite energy and financially costly. And when there are two or even three children, it turns into a real test.
Because of this, state support is extremely important.
There are several material ways to support different families, guided by their condition. Consider specific examples:
- The first can provide benefits for pregnancy and further childbirth.
- There is also one-time financial support for women who are registered with a medical institution at an early stage of pregnancy.
- Another one-time allowance can be obtained by directly giving birth to a child.
- For parents there is an opportunity to issue a care allowance for their child, which is paid monthly.
Such a vast amount of material support options really stimulates fertility. Often, the amounts received by parents are sufficient for the purposes for which they are allocated. Let's talk more about the first guide.
Pregnancy and childbirth
An able-bodied woman can issue a sick leave for herself at a certain month, indicating her temporary disability.
To be more precise, a woman can take the so-called “maternity leave” in the seventh month of pregnancy.
Now consider the specific cases of receiving hospital in case of pregnancy:
- In the case when it is the first child of a woman and only one fetus, she has the right to take a sick-list not more than 65 days before the immediate birth of the child. Further days of maternity leave shall not exceed 140 days.
- When this is again the first child, but two or more fetuses, it is possible to go on maternity leave a little earlier. More specifically, 80 days before delivery. In general, vacation does not exceed 190 days.
- If we take into account the last item and add to it any complications during the course of pregnancy, the timing will increase somewhat. But no more than 15 days.
- Also on this list are situations with the adoption of a child whose age does not exceed three months from the date of birth. Payments in this case receive one of the new parents. A vacation is about 65 days.
- When the adoption of more than one child occurs, the time limits increase again. The maximum possible duration is 100 days from the birth of the baby.
Now let's talk a little directly about the amounts that are paid to the mother during pregnancy and subsequent delivery in the form of the same name benefit.
To begin with, it is worth saying that such a situation is possible that both the maternity maternity decree and the leave for caring for a baby up to one and a half years have coincided. In this case, the mother is not able to get both benefits at the same time.
Therefore, she will have to choose a larger amount, making amendments to the accounting department, if required.
Maternity allowance NDFL
So, consider for starters the maximum amount that a woman can receive during her pregnancy and during subsequent delivery. First, take a mother, in which only one fetus and pregnancy passed without any complications:
- For 2015, such women were offered a maximum amount of 220,600 rubles. In this case, we summarize all possible payments.
- In 2016, the payment became a little more, that is 240 100 rubles.
The situation changes somewhat, if the childbirth or the pregnancy itself is a woman with some complications. Speaking in numbers, then:
- In 2015, the total amount of payments for such a leave was 250,700 rubles.
- At the time of 2016 payments have increased. They reached a value of 270,500 rubles.
It follows that in 2017 this figure will be even higher. To date, the exact maximum amount has not been finalized.
However, you can be sure that it will increase significantly. Even when compared with an increase in the subsistence minimum and the minimum wage across Russia.
Funding for institutions that issue these payments has also increased.
Seeing such amounts, you might think: is PIT paid maternity leave? It should be happy readers.
This type of payment is included in the list of those that are not subject to personal income tax. However, there are situations when he is still deducted from the amount received by the woman.
In the event that there are additional payments from the organization in which it works.
As a conclusion, I would like to say that these amounts are really enough for those goods for which funds are allocated. Moreover, these payments in view of the high costs for the birth and upbringing of a child are not subject to personal income tax.
Are Maternity Income Taxes Subject?
To find out whether maternity income taxes are taxed in 2017, we turn to art.
217 of the Tax Code, namely paragraph 1. In this section it is clearly stated that income tax is not levied on the benefits of the BiR, in contrast to the usual cases of disability.
Working employees, military conscripts, students, contract servicemen, and pregnant women dismissed due to the liquidation of the company have the right to receive maternity payments.
Maternity and insurance fees
In addition to the question: Does the BID allowance be subject to personal income tax ?, employees are often concerned about the time of taxation with contributions in respect of the FSS, the MLA and the FIU. With the amounts of such payments to calculate and withhold insurance premiums is not required.
About this says paragraph 1 of article. 422 new chapter 34 of the NC.
For a pregnant employee, receiving BiR benefits is income.
But should the tax agent-employer include such amounts in the form 2-NDFL? Since maternity leave is excluded from payments subject to income tax, it is not necessary to enter information about the benefits of BiR in 2-NDFL. In some cases, by decision of the administration of the enterprise, additional payments are made to the average salary of an employee: such amounts should be reflected in the 2-NDFL certificate, since they are not exempt from withholding tax.
Conclusion - the answer to the question: maternity allowance is subject to personal income tax?
As follows from the norms of tax legislation, this type of income does not fall under the taxation by income tax and insurance premiums, which is certainly beneficial for a pregnant employee.
When issuing a decree, it is recommended not to delay the submission of supporting documentation to the accounting department of the employer: the official deadline for calculating the allowance for the BiR is 6 months.
since the end of maternity leave.
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All subsequent days of payment are charged to the budget of the FSS of the Russian Federation.
Consequently, personal income tax is charged to the employer for only 3 days of sick leave.
The payment of the remaining amount of the allowance is accrued by state structures, therefore they will not be subject to income tax.
What taxes should be paid for maternity benefits?
This type of income is an independent position on the legislative list.
Is hospital income tax charged in 2017?
However, today this rule has been abolished. Therefore, accountants of enterprises need to clearly know the answers to such questions:
- How to correctly reflect the operation in the accounting documentation?
- Is it necessary to recover personal income tax from payment for sick leave?
- What types of sick leave lists do not hold?
- How to fill out a payment order?
So, let's take a closer look at each item and consider what procedure is approved for 2017.
Ndfl in 2017 with a maternity leave certificate
- Reduced rate - 9% (taken from payments-dividends that are transferred to all participants of the authorized capital of any company). The standard rate is 13% (in almost all cases). Increased rate:
30% (taxed on income of non-residents), 35% (set for individuals who made a profit as a result of a win / prize and the like).
Are maternity payments taxed in 2018
The amount of maternity allowance is 250 * 140 = 35,000 rubles. This amount is not taxable. Employer Petrova P.P. LLC ABV to all pregnant employees makes additional payments in the amount of 25,000 rubles.
This payment will be subject to personal income tax. Thus it is to pay Solovyovu C.S. The following amount is assumed: 35,000+ (25,000 - (25,000 * 13%)) = 56,750 rubles. article: → "The procedure for registration of tax deductions in the decree."
- Are income taxes subject to maternity benefits in 2018
- Are income taxable (ndfl) maternity?
- Are maternity taxes subject to income tax in 2018
- Maternity benefits in 2018
- Maternity benefits in 2018: what benefits are laid
- Are maternity payments taxed in 2018
Who maternity is not paid? Decree payments do not rely:
- citizens of the Russian Federation, stateless persons, citizens of foreign countries whose children are fully supported by the state,
- citizens of the Russian Federation, stateless persons, citizens of foreign states deprived of parental rights,
- Citizens of the Russian Federation who made a decision on permanent residence outside the Russian Federation,
- a woman who has refused maternity leave and, accordingly, has not received a temporary disability certificate,
- unemployed women who were not registered at the employment center,
- female students of the correspondence department who have no labor relations and who were not registered at the employment center.
Questions and answers
- I am 8 months pregnant, not working.
Are maternity taxes subject to income tax in 2018
Maternity payments are accrued to women who are on the so-called maternity leave, which is:
- 140 days - with uncomplicated pregnancy
- 156 days - in the case of a severe course of the generic period,
- 194 days - with multiple pregnancies.
Depending on the number of children expected by the expectant mother, maternity leave can begin at different stages of pregnancy: Pregnancy Beginning of maternity leave Single-fetus pregnancy 30 weeks of pregnancy Multiple pregnancy 28 weeks of pregnancy To calculate maternity pay, the basis is:
- average daily earnings of a pregnant woman,
- the duration of the vacation.
To calculate the average daily wage, the woman’s wages are taken for 2 years (730 days), the previous year when maternity leave was granted (Federal Law of December 29, 2006
Maternity benefits in 2018
Regardless of when the birth began, the vacation time is fully used.
The duration of leave for the BIR may vary depending on the circumstances. Maternity leave is calculated in total and is given to the woman completely regardless of the number of days she used before the birth.
The duration of this leave can be up to 3 years. At the time of vacation for the employee is saved workplace.
For the period of childcare leave, the employee retains his place of work (position). Art. 256 of the Labor Code of the Russian Federation The Labor Code of the Russian Federation gives a clear definition of maternity leave - this is an ASR leave, which usually lasts 140 days.
Mistakenly decree is called childcare leave up to 1.5 or 3 years.
Are income taxes subject to maternity benefits in 2018
In particular, a complete list of possible payments upon leaving for maternity leave may include:
- One-time payments:
- One-time childbirth allowance.
- Maternity benefits maternity.
- Allowance for early registration.
- Monthly payments:
- Allowance for child care up to 1.5 years.
- Child care allowance from 1.5 to 3 years.
- Monthly payments for the first child.
- Other types of benefits:
- Maternity capital at the birth of the second child.
- Birth certificate.
- Regional and departmental benefits.
Not only women, but also men who bring up children can count on certain maternity guarantees and payments in 2018.
How to get maternity allowance NDFL
- In the standard situation, 70 days are available before delivery and 70 days after the event.
- In complicated deliveries, vacation time is increased by 16 days (part of the vacation after childbirth is increased to 86 days).
- At the birth of several children, the rest is extended for 54 days (84 days of vacation are granted before birth, 110 days after birth).
- If the baby was born before 30 weeks, then the mother was given 156 days leave.
- If a woman lives in a polluted area, her decree will be 160 days.
You can also take a vacation when adopting a child who is not yet 3 months old.
Maternity leave: highlights
Does maternity income tax deduct? Этот вопрос волнует как саму виновницу события, так и бухгалтеров, занимающихся вопросами заработной платы, поскольку ошибки чреваты штрафами или даже отказом ФСС в возмещении начисленных выплат.
В нашей стране женщины 70 дней до родов и столько же после (за исключением осложненной беременности и родов) обеспечиваются пособием за счет средств социального страхования. В отличие от обычного больничного, при котором его первые 3 дня оплачивает работодатель, расходы по оплате больничного по беременности и родам полностью берет на себя ФСС. The main points of the procedure for the accrual and payment of maternity are regulated by the law of December 29, 2006 No. 255-ФЗ. The following documents are required to receive maternity benefits:
- sick leave (or sheets, if a woman has several places of work and plans to receive benefits in each of them),
- certificate of the amount of earnings for the years, the data for which will be taken into account payments for sick leave, if in these years the woman had other places of work.
About the rules for determining the duration of maternity leave, see the article “How to calculate maternity leave in 2017-2018?”.
Taxation of maternity leave in 2018–2019: is the personal income tax deducted from these payments
In paragraph 1 of Art. 217 of the Tax Code of the Russian Federation contains an unequivocal answer to the question of whether income tax is deducted from maternity. The text of this article states that maternity allowance NDFL is not taxed. This maternity allowance is different from the usual hospital, from which the personal income tax must be kept.
Non-working women are not eligible for maternity leave, except for those who were dismissed due to the liquidation of the organization. Like women who have gone on a regular decree, they receive all the required payments without having to reduce them by the amount of income tax.
In addition, pregnant women are entitled to 2 more benefits:
- Lump sum payment for those who are registered in the antenatal clinic before the 12th week of pregnancy. Its base value, established by law, is 300 rubles. Taking into account the indexation from 01.02.2018, it is equal to 628.47 rubles.
- Lump sum allowance for child birth. Its base value, established by law, is 8,000 rubles. Taking into account the indexation, this benefit from 01.02.2018 is equal to 16,759.09 rubles.
From the amounts of these payments, as well as from the maternity wards, do not deduct income tax.
Who pays maternity, as well as whether individual income tax is deducted from maternity income tax?
Financing the payment of maternity leave is fully assumed by the Social Insurance Fund of the Russian Federation, which does so at the expense of insurance contributions for disability and maternity social insurance. Each employer must pay such fees (both legal entity and individual entrepreneur).
Since 2017, the transfer of insurance premiums is carried out not to the fund itself, but to the IFTS. However, the functions of checking the correctness of the calculation of maternity leave and making a decision on their reimbursement to the employer were left to the FSS.
About what documents you should apply to social insurance for a refund, read here.
The female entrepreneur herself can be left without maternity. They are made to her only in one case - if she has entered into a voluntary insurance contract with the FSS and paid contributions for the full calendar year before the moment of going on to the decree.
For example, having signed an agreement with the Social Insurance Fund in 2018, a woman must pay contributions for the entire year by December 31. Then the right to insurance coverage will come from 01/01/2019.
If a woman is employed by several employers at the same time, she can get maternity leave at all her jobs. An employer in a non-principal place of work is obliged to accrue payments for pregnancy and childbirth in exactly the same manner as the main one.
Income tax on maternity in 2018-2019
Neither the rules for calculating maternity or the taxation of their personal income tax in 2018–2019 did not change. This means that in 2018–2019 income tax is still not taken from maternity leave. However, the traditional changes were the amount depending on the size of the minimum wage, and the value of the employee's income, within which this income is subject to disability and maternity insurance contributions.
Based on these values, in 2018 for the size of maternity:
- the minimum value from 01.05.2018 due to the next increase in the size of the minimum wage amounted to 51,380.39 rubles. in case of normal delivery in 140 days,
- the minimum amount for complicated deliveries will be 57,619 rubles, and 71,198.53 rubles. in case of multiple pregnancy,
- the maximum for normal delivery (140 days) is at the level of 282,493.40 rubles,
- the maximum for complicated deliveries (156 days) was 314,778.08 rubles,
- The maximum benefit for multiple pregnancies will be 391,454.80 rubles.
For information on how the minimum and maximum amount is calculated, see the article “When is a sick leave for pregnancy and childbirth?” Provided.
Do income tax on the income of a working maid take and how to fill out a 2-NDFL certificate for her
As mentioned above, the question of whether income tax is deducted from maternity taxes is important for accountants who issue 2-NDFL certificates. Indeed, what should this reference be for the maid?
After maternity leave, the employee is entitled to parental leave:
- first up to 1.5 years, during which she (also at the expense of FSS) is paid a monthly allowance,
- up to 3 years, during which she may have no income, except for monthly compensation in the amount of 50 rubles, established by decree of the President of the Russian Federation of 30.05.1994 No. 1110 and extending childcare leave to all 3 years.
Read more about these payments in the article “Art. 256 of the Labor Code of the Russian Federation: Questions and Answers.
Since payments related to child care are also not subject to personal income tax, it may happen that a woman has no income for a year, for which a certificate 2-NDFL must be filed with the IFTS. That is, in such a situation, the certificate is not issued.
However, the current legislation permits a woman on maternity leave to work (art. 256 of the Labor Code of the Russian Federation) with the condition that the work will be carried out part-time. In this case, the certificate 2-NDFL is made out in the general order.
On the question of whether income tax is taken from maternity, there is one answer - negative. In contrast to payments for the usual hospital, maternity benefit NDFL should not be taxed. This is clearly indicated in paragraph 1 of Art. 217 of the Tax Code of the Russian Federation.
Going on maternity leave is a right that each employee has in a position.
Issues of its provision are carefully regulated by law - they set the duration, the order of registration and the nuances that it is important not to forget.
Thus, the dates of maternity leave are as follows:
- With singleton pregnancy, the expectant mother is given 140 days. 70 days is allocated during pregnancy and 70 days after delivery to restore and provide the necessary care for the baby.
- At detection of complications 156 days are allocated. The duration of postpartum rest is further increased by 16 days for recovery.
- With multiple pregnancies, if the birth of two or more children is expected, the expectant mother will be allocated 194 days.
The procedure for registration of hospital leave due to pregnancy and childbirth is as follows:
- Initially, it is necessary to issue a certificate of incapacity for work, since it is an official confirmation of absence from work. It is issued after passing an examination by a doctor. The diagnosis in the document is indicated in the form of numbers, which additionally guarantees the protection of medical confidentiality.
- The next step is to issue a statement on the amount of wages for the previous year of work. It is issued by accountants a few days after the preparation of the relevant request. Remember that the lack of a document is the basis for taking into account the adopted indicator of the minimum wage.
- In conclusion, a statement is made. It indicates two requests - for the provision of leave in connection with pregnancy and childbirth, as well as the appointment and payment of benefits. Do not forget about the mandatory details - painting and date.
Sample application for the decree and receive benefits here.
The application with the documents submitted shall be considered within 10 days from the date of submission.
If these terms are grossly violated by the employer, the applicant has the right to file a labor inspection with a complaint or a lawsuit. Usually, only having heard about the trial, employers decide on the payment of benefits.
A woman can leave the maternity leave ahead of time, which is necessary beforehand (preferably 14 days), to notify the employer of her decision.
He has no right to forbid returning to work duties.
Payment of benefits - a measure of financial support from the state, which allows for the existence of a mother and child during the termination of the fulfillment of work obligations and in the absence of wages.
Compensation is calculated according to a specific form established by current legislation. For the calculation, the minimum wage is used, the maximum and minimum limit of the sick-list, the total salary for the previous 24 months and other data.
The algorithm for calculating benefits paid on sick leave in connection with pregnancy and childbirth:
- A woman’s salary for the previous 2 years of work is taking shape. If she recently moved to a new place of business, you will need to submit a certificate of income from a previous employer. For this purpose, it is necessary to visit the former accounting department and leave a request.
- The resulting value is divided by 730 or 731 (depending on the number of days in the year used for counting). As a result, it is possible to get the average salary of an employee per day.
- It is multiplied by the length of the leave, which is indicated on the disability sheet.
If the calculation is made incorrectly, it is necessary to apply for recalculation to the accounting department. Accountants must check, if errors are found, the missing amount is paid.
If in one or two years used for calculation, a woman has already been on maternity leave, she can make a statement about their replacement by other years.
This will increase the amount of the benefit and get more compensation.
As for the minimum amount of payment, it corresponds to the value of the minimum wage, operating in the territory of the Russian Federation from July 1, 2018 - 7,100 rubles.
For example, if the future mother’s salary is lower than this indicator, then he will be taken into account when calculating.
The minimum wage is taken into account in the calculations and in the following cases:
- The absence of a certificate from a previous job about wages or the absence of the same certificate from a new employer (the reasons may be different, up to a simple neglect).
- The length of service on all workplaces is less than six months.
Consequently, employers made only small contributions to the FSS, which are not enough for the subsequent payment of benefits.
The same rule applies to foreign women employed by Russian companies or Russian entrepreneurs.
The benefit is paid by the employer of the woman in whose name the application is made.
After payment, the organization or the PI sends to the FSS photocopies of the relevant documents on the basis of which the refund is made.
As a rule, they are not transferred back to the employer, but are transferred to the payment of insurance premiums.
Legislative material dealing with issues of maternity leave and the calculation of benefits is the Labor Code of the Russian Federation.
Moreover, Article 217 of the Tax Code of the Russian Federation considers the issue related to taxation of this type of earnings.
Can I get a loan on maternity leave? Find out here.
Are they taxed?
Are maternity income taxes levied in 2018? No, in accordance with the current legislation, the allowance paid in connection with pregnancy and childbirth is not included in the taxable base.
A woman receives it in full with an advance or salary.
This does not apply to compensation for sick leave issued on other grounds.
How to pay maternity leave from work? Read here.
What is the maximum size of maternity in 2018? Details in this article.
The tax deduction is the amount of funds, the amount of which decreases the taxable base. For example, tax payers who are obliged to provide for children under the age of majority may receive some benefits in this regard.
A pregnant woman will be able to get a tax deduction after she returns to her work duties when she begins to receive taxable wages.
For officially employed persons, the amount of the allowance is 100% of the average salary for a two-year period. If the women’s salary is less than the minimum wage in the country (since 01/01/18, this is 9,489 rubles), then this value is taken as the unit of calculation. The minimum payment for pregnancy and childbirth in 2017 was 34521, 20 rubles, and the maximum size of maternity will not exceed 266191, 80 rubles (taking into account that single-pregnancy pregnancy, childbirth will take place without complications and maternity leave will be 140 days).