Terms of payment of personal income tax when paying vacation pay. NDFL from vacation. Compensation for unused vacation: how personal income tax is paid

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In his work, from time to time, the accountant is faced with the question of providing employees with regular paid holidays. This obliges the accountant to have a clear idea not only of the procedure for calculating vacation pay at the appropriate rates, depending on the tax status of the employee of the organization, but also on the timing of its transfer to the tax authority. We will provide information on the timing of payment of personal income tax from vacation pay in 2019 later in our article. The article has an online service for determining the date of payment of vacation pay, with the help of which you will find out when to pay personal income tax.

Legal aspects of calculating personal income tax from vacation payments in 2019

First of all, we note that the right of an employee to leave is determined by Chapter 19 of the Labor Code of the Russian Federation. Article 116 of the Labor Code of the Russian Federation regulates the procedure for paying holidays.

The calculation, withholding and payment of personal income tax on various payments to an employee, including vacation pay, are regulated by Chapter 23 of the Tax Code of the Russian Federation. This chapter defines the categories of taxpayers for personal income tax, the procedure for determining the tax base, tax rates, a list of types of taxable and non-taxable income, deductions that are used when calculating tax, and also considers the procedure for calculating and paying personal income tax.

According to paragraph 1 of Article 226 of the Tax Code of the Russian Federation, Russian organizations from which or as a result of relations with which the taxpayer received income are required to calculate, withhold from the taxpayer and pay the amount of personal income tax. At the same time, they are referred to as tax agents in Chapter 23 "Tax on personal income" of the Tax Code of the Russian Federation.

You should also pay attention to such a normative act as the Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in order to increase the responsibility of tax agents for non-compliance with the requirements of legislation on taxes and fees" dated 02.05.2015 N 113-FZ (last edition), which, in particular, reflects innovations regarding the procedure for withholding and paying personal income tax, which entered into force on January 1, 2016 and are still in force.

When to pay personal income tax on vacation pay (payment deadline)

Pay off holiday tax withheld no later than the last calendar day of the month in which vacation pay was issued (clause 6 of article 226 of the Tax Code of the Russian Federation).

If you pay vacation pay on the last calendar day of the month, transfer personal income tax on the same day. It does not matter how long vacation pay is paid.

For example, an employee goes on vacation in April. Vacation pay is credited to his card in March. It turns out that the deadline for paying personal income tax from vacation pay is the last day of March.

Another example. The employee goes on vacation in March. Holidays are listed in March. The deadline for paying personal income tax from vacation pay is also the last day of March.

See below how the Federal Tax Service explains the moment of paying personal income tax on overdue wages.

Principles for determining the timing of the transfer of personal income tax from vacation payments in 2019

According to paragraph 3 of Article 226 of the Tax Code of the Russian Federation, the tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of the Tax Code of the Russian Federation. In this case, the tax is paid on an accrual basis from the beginning of the tax period in relation to all income accrued to the taxpayer for this period, in respect of which the tax rate established by paragraph 1 and paragraph 3 of Article 224 of the Code is applied. Namely, 13% from vacation pay paid to an individual - a resident of the Russian Federation and 30% from vacation pay paid to an individual - a non-resident of the Russian Federation.

The amount of tax when determining the tax base in accordance with paragraph 4 of Article 210 of the Tax Code of the Russian Federation is calculated as the percentage of the tax base corresponding to the tax rate.

One of the most important points in the process of calculating and withholding personal income tax from vacation pay is the procedure for determining the date of deduction and the date of transfer of personal income tax from these payments to the budget.

So, the control dates for personal income tax depend on the period (date) of payment of vacation pay. This income is reflected by the tax agent on the day the vacation pay is paid, in the tax card for personal income tax and is included in the taxable base. The Tax Code of the Russian Federation determines that tax agents are obliged to withhold the accrued amount of tax directly from the taxpayer's income when they are actually paid (paragraph 4 of Article 226 of the Tax Code of the Russian Federation Personal Income Tax Amount).

When paying a taxpayer income in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made, in the manner prescribed by paragraph two of clause 6 of Article 226 of the Tax Code of the Russian Federation. If the situation is such that vacation pay is paid on the last calendar day of the month, then personal income tax from them must be transferred to the budget on the same day.

At the same time, in paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, there are cases when the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off or a non-working holiday. The expiration date is then the next business day following it.

The accuracy of determining the timing of accrual, deduction and transfer of personal income tax from vacation pay affects the correctness of filling out Calculation 6 - personal income tax.

Let's use examples to determine the timing of the transfer of personal income tax from vacation payments to the budget.

Examples of determining the timing of payment of personal income tax from vacation pay in 2019

Example 1. An employee of Sfera LLC Ivanov I.I. was granted regular paid leave from 06.11.2019. The accountant calculated the vacation on 11/02/2019. The amount of accrued vacation pay amounted to 42,000 rubles. Personal income tax from vacation pay was calculated in the amount of 5,096 rubles (including standard tax deductions for 2 children). On November 2, 2019, the employee was paid vacation pay in the amount of 36,904 rubles.

We will determine the terms for withholding and transferring personal income tax from vacation payments for this employee.

So, according to our conditions:

Date of actual receipt of income - 03.11.2019.
The date of withholding personal income tax is 03.11.2019.
The deadline for transferring personal income tax from vacation pay is until November 30, 2019. inclusive. However, since it is Saturday, the deadline is moved to the next working day, that is Monday 2 December 2019.

Payment order for the transfer of personal income tax from vacation pay in 2019

Based on the provisions of paragraph 7 of Article 226 of the Tax Code of the Russian Federation, calculated and withheld by the tax agent from the taxpayer, is paid to the budget at the place of registration of the tax agent in the tax authority.

First of all, we note that the payment order for the payment of personal income tax from vacation pay is filled out in accordance with the rules specified in the Order of the Ministry of Finance of Russia of November 12, 2013 N 107n (as amended on April 5, 2019).

The corresponding 20-digit code is indicated in the "KBK" field.

In the "Basis of payment" field, you should indicate the letter code "TP" when transferring personal income tax.

The fields "Document number", "Document date" are not filled in, "0" is put down in them.

The Payment Type field must be left blank. Exceptions are budgetary organizations, in which vacation pay is paid to employees at the expense of budgetary funds.

In the field "Purpose of payment" in the payment order for personal income tax from vacation pay, the relevant information related to the transfer of funds is indicated.

In the field "Priority of payment" in the payment order for personal income tax in 2019, in most cases, the value "5" is put down. (Letter of the Ministry of Finance of the Russian Federation dated January 20, 2014 No. 02-03-11/1603)

In the "Tax period" field, the code of the month is indicated when vacation pay was accrued and personal income tax was withheld.

Service. Vacation pay deadline

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Often, an accountant needs to calculate and pay personal income tax on rolling vacation pay. After all, vacation pay is issued before the vacation, which begins next month. We will tell you what the Tax Code of the Russian Federation says about this and give an example of calculating personal income tax from rolling vacation pay.

Calculate personal income tax at the time of payment

Vacation pay must be paid to the employee three days before he goes on vacation. This is required by article 136 of the Labor Code of the Russian Federation.

With a rolling vacation, the accountant is faced with a situation where the employee is paid income related to the next month. That is, for example, vacation pay is issued in August, and the vacation itself will take place in September. In this case, it is necessary to withhold personal income tax upon the actual payment of vacation pay (subclause 1, clause 1, article 223, clause 4, article 226 of the Tax Code of the Russian Federation). That is, at the time of payment of vacation pay, the accountant should calculate personal income tax from the entire amount of vacation pay. This is confirmed by the letter of the Ministry of Finance of Russia dated 06/06/2012 No. 03-04-08 / 8-139.

Take into account tax deductions

When calculating, the tax base should be reduced by the amount of tax deductions that the employee is entitled to for the month in which he goes on vacation.

In this case, deductions should be provided in the general manner for the current month. One should not “divide” or redistribute the deductions for the current and next months. This is confirmed by the letter of the Ministry of Finance of Russia dated November 15, 2011 No. 03-04-06 / 8-306.

We will explain the calculation of personal income tax from rolling vacation pay and accounting for tax deductions using an example.

An example of calculating personal income tax from rolling vacation pay

The organization applies the USN. Sales manager Trishina I.P. from June 25, 2016, the main paid leave of 14 calendar days was granted (from June 25 to July 8 inclusive). Trishina has an only child. That is, she is entitled to a standard deduction of 1400 rubles. (the employee’s income since the beginning of the year did not exceed 350,000 rubles at the time of vacation pay, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

What you need to know

You need to know the following:

both Russian and non-Russian residents are recognized as income taxpayers (part 1 of article 207 of the Code);
when determining the taxable base, all types of income are taken into account - both received in cash and in kind (part 1 of article 210 of the Code);
vacation pay is not specified in Art. 217 of the Code, which refers to the types of income not subject to personal income tax, therefore income tax on vacation pay is always withheld;
the tax rate on vacation pay is the same as on salary - 13% (for Russian residents), 30% - for non-residents (Article 224 of the Code);
employees do not calculate and withhold personal income tax on their own - this is done for them by an employer recognized as a tax agent (hereinafter - NA) in accordance with Art. 226 of the Code;
Individual entrepreneurs who are NA and are on UTII or “patent”, transfer personal income tax at the place of their registration in connection with the conduct of such activities on UTII or “patent” (part 7 of article 226 of the Code).

Vacation entitlement

Vacations are granted in accordance with Chapter 19 of the Labor Code of the Russian Federation (hereinafter referred to as the Law). Based on Art. 114 of the Law, any employee who carries out activities under an employment contract has the right to leave.

At the same time, during the holidays, the workplace and average earnings are preserved. Vacation is granted every year (paragraph 1 of article 122 of the Law).

Upon employment with a new employer, the right to leave arises after 6 months of continuous work, then in accordance with the schedule, which is approved by the employer, taking into account the opinion of the trade union (Article 123 of the Law).

For some categories of workers, vacation is given outside the schedule - at any convenient time if desired. For example, a husband can take a vacation even before the date of his departure according to the schedule, but only while his wife is on maternity leave (para. 4, article 123 of the Law).

Certain groups of workers are granted extended leave (for example, for minors or teachers), and if there are grounds provided for in Art. 116 - Art. 120 of the Law - also additional (for example, when working in harmful or dangerous conditions, on an irregular schedule, etc.).

In all cases, vacation pay is calculated according to a unified methodology approved by Government Decree No. 922 of December 24, 2007 “On Features ...”.

Legislative acts

Here is a list of legislative acts and articles that one way or another regulate the issue of the timing of the transfer of income tax from vacation pay:

Link to normative document	What governs
Part 2 Art. 223 of the Code	Date of actual receipt of income, if such income is received in the form of payment for the work performed (for example, wages)
Part 3 Art. 226	The date no later than which DAs are required to calculate personal income tax
Ch. 4 Art. 226	The date no later than which the NA is required to withhold personal income tax
Ab. 2 hours 6 art. 226	The date no later than which NA, which are on the simplified tax system, are required to transfer personal income tax withheld from vacation pay to the federal budget
Federal Law No. 113 of May 2, 2015 “On the introduction of ...”	Amended Art. 223, 226 and 230 of the Code. In particular, the date was clarified no later than which vacation pay must be transferred. Before the amendments, there was no clarity, and vacation pay was transferred, as well as salary - that is, no later than the day the money was credited to the taxpayer's current account or cash was handed over at the organization's cash desk
Art. 229 Code	Date of reporting for individuals specified in Art. 227, 227.1. and part 1 of Art. 228 Code

When to transfer tax to the budget

After the adoption of the amendments, which entered into force on January 1, 2016, the norm of Part 6 of Art. 226 of the Code has become clearer. Now, NAs are required to transfer the tax collection no later than the last day of the month in which the vacation was paid.

The terms for calculating and withholding have not changed - the employer, as before, is obliged to calculate the amount of personal income tax and withhold it on the day the income is actually paid (for example, on the day when the corresponding amount was transferred to the employee's bank account - clause 1, part 1, art. 223 of the Code).

The specific month for which the worker received vacation pay does not affect the term for transferring the tax collection. That is, only the date when the employee was actually paid for the vacation is taken into account, all other factors are insignificant.

Photo: when to pay personal income tax from vacation pay

If the last day of any month falls on a weekend or non-working holiday, according to the Letter of the Federal Tax Service No. BS-4-11 / [email protected] dated April 5, 2017 “On filling out ...”, a benefit is provided, that is, the deadline for transferring personal income tax is postponed to the next business day.

In connection with this fact, the deadline dates for tax transfers in 2019 are already known:

The month of 2019 in which the employee actually received vacation pay	Date by which VAT must be paid
01	31.01.2018
02	28.02.2018
03	2.04.2018
04	3.05.2018
05	31.05.2018
06	2.07.2018
07	31.07.2018
08	31.08.2018
09	1.10.2018
10	31.10.2018
11	30.11.2018
12	9.01.2019

An example of how personal income tax is paid from vacation pay

It is more convenient to consider the procedure for paying income tax on vacation pay using practical examples.

Example #1.

Let L. A. Afanasyeva be granted leave in accordance with the schedule from February 2, 2019. In accordance with the provisions of Art. 136 of the Law, the actual payment of vacation pay was made on January 29, 2019. Judging by the above table, the tax must be credited to the budget no later than January 31, 2019.

Example #2.

Nikitin S. V. went on vacation from April 11, 2019. Vacation pay was paid on April 6, 2019. Accordingly, the calculation and deduction of personal income tax should take place on April 6 - that is, on the date of actual payment, and the tax payment to the budget - no later than May 3, 2019.

Example #3

Rudin K.S. vacation began on June 4, 2019. The payment was made on May 31, 2019, that is, on the deadline for the deduction of personal income tax from vacation pay that was paid in May. Accordingly, the tax must be deducted on the day of payment - that is, May 31, 2019, but not in the next month.

Example #4

Svirina S. A. went on vacation from April 16, 2019. Payment was made on April 12th. Can an employer transfer tax before the deadline date - May 3, 2019? The answer is yes, it can.

The legislation allows employers to make deductions on any day of the period starting from the date of actual payment of vacation pay and ending with the limit day.

In this example, the employer can make contributions to the budget on any day from April 12 to May 3 inclusive.

Example #5

Accounting for a tax deduction when calculating personal income tax from vacation pay. By virtue of Art. 218 of the Code, standard deductions reduce the tax base for personal income tax only 1 time in each month of the tax period.

And this means that, for example, when paying both wages and vacation pay in the same month, the tax deduction will reduce the base only for wages, and not for vacation pay.

Let's say M. V. Ignatieva received a salary of 20,000 rubles in May 2019. On May 22, vacation pay was paid in the amount of 18,000 rubles, the tax from which must be transferred no later than May 31. Ignatieva has the right to receive a tax deduction for the first child in the amount of 1,400 rubles.

Thus:

How to fill out a payment order

The transfer of the tax fee is made on the basis of a payment order submitted to the bank in the form 0401060, approved by the Regulation of the Central Bank No. 383-P dated June 19, 2012. A sample of filling out the form is possible.

Filling in the order should be carried out in accordance with the procedure specified in the Order of the Ministry of Finance No. 107n dated November 12, 2013 “On approval ...”:

Field number (see picture below)

What to indicate

order number in order

Date of payment of income tax to the budget in the format DD. MM. YYYY

If the document is drawn up in a banking institution-client, the field is left empty

This is where the tax amount is written in words.

Example:

“Twenty-eight thousand rubles 52 kopecks”

Tax amount in figures. Rubles and kopecks are separated by a bar. Example: “228-00”

The full name of the employer is entered here, indicating the legal form

The number of the employer's current account is written, from which the payment to the budget is made

The name and location of the bank where the employer is served is indicated

BIC of the employer's bank

The correspondent account of the banking institution NA is indicated here

TIN of the banking institution NA

102

Checkpoint of a banking institution ON

The name and location of the banking institution of the payee is indicated

BIC of the recipient's banking institution

The field is not filled

This field indicates the name of the regional department of the UFC, and the name of the tax authority of the employer is placed in square brackets

Settlement account of the payee

TIN of the tax office ON

103

Checkpoint of the tax inspectorate

It is written "01"

19, 20

Not filled

The number "5" is put

22, 23

Not filled

The name of the tax and the reason for its transfer

43, 44

The signature of the head of the NA and the seal is affixed

101

“02” is put

104, 105

KBK is written: 18210102010011000110

105

OKTMO ON

106

spelled "TP"

107

Format:

Do I need to pay income tax on vacation pay? Yes need. We told you when to transfer tax in 2019, how to determine the payment deadlines. The examples showed how to determine the transfer date in different situations. You will also find instructions on how to fill out a payment order for tax transfer and you can download a completed sample.

Article 116 of the Labor Code of the Russian Federation determines the procedure for paying vacation pay. And chapter 23 of the Tax Code of the Russian Federation regulates the procedure for transferring personal income tax from these payments. Let's figure out how to determine the deadline date in different cases.

When to pay personal income tax from vacation pay in 2019: examples

Let us explain with examples how to determine the dates of tax transfer.

Example 1. Let's say an employee goes on vacation in February 2019. He received vacation pay in advance - in January 2019. This means that the organization must transfer personal income tax to the budget by January 31.

Example 2. The employee goes on vacation in March 2019. In March, he received payments. Income tax must be paid by March 31st.

Example 3. The employee goes on vacation in March 2019, and he received vacation pay on February 28. The employer must transfer personal income tax on February 28, that is, on the day of payment.

Is it possible to transfer personal income tax without waiting for the last day of the month? Clause 6 of Article 226 of the Tax Code of the Russian Federation requires that the tax be transferred no later than the last day of the month. This means that you can transfer tax on any day between the tax withholding date and the last day of the month.

For example, an employee goes on vacation from March 20, 2019. On March 16, he received the money. The tax payment deadline is March 31st. The company can transfer the tax on any day from 16 to 31 March.

How to pay tax if an employee's vacation starts in one month and ends in another? The start and end dates of the vacation do not matter. Only the date of issue of money to the employee is important. For example, an employee will rest from February 27 to March 12, 2019. He received his leave on February 22. This means that the tax must be transferred before February 28, 2019.

Many accountants ask this question: Is it possible to deduct a tax deduction when calculating personal income tax from vacation pay in 2019? It must be remembered that the tax deduction is deducted once a month from the total income. Therefore, if in the current month you charge the employee both wages and vacation pay, then the tax deduction is deducted only from the salary.

Example 4 Suppose that the salary of Smirnov N.I. in May amounted to 25,000 rubles. His tax deduction is 1400 rubles. Vacation pay was issued to Smirnov on May 29 in the amount of 22,000. This means that personal income tax on wages will be: (25,000 - 1,400) × 13% = 23,600 × 13% = 3,068 rubles. vacation tax (already without deduction) will be: 22,000 × 13% = 2,860 rubles. Remember also that, unlike personal income tax from wages (which can be transferred at the beginning of the next month), vacation tax must be transferred to the budget before the end of this month! In our case, May 31, 2019.

Tax payment deadlines in 2019

As a general rule, the deadline for transferring personal income tax from vacation pay is the last calendar day of the month in which they are paid. It does not matter for which month the employee received vacation pay, the month in which the employee received the money "in hand" is important.

If the deadline for payment falls on a weekend, then the tax must be transferred on the next business day. This is indicated in the letter No. BS-4-11 / [email protected] dated April 5, 2017, in which the Federal Tax Service clarified the control dates for personal income tax and vacation pay contributions.

See the table for the deadlines for tax transfers in 2019, taking into account the date transfer rule:

In what month did the employee receive vacation pay?	When to pay taxes in 2019








September

Personal income tax from vacation pay: how to fill out a payment order

We told you when to transfer tax to the budget. Now we will show how to fill out the payment order correctly.

We fill in the payment order according to the rules specified in the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (as amended on April 5, 2018):

Field number	Field name	Field filling rules
Payer details
	Document Number	Specify the serial number of the payment order
	Document date	Specify the date of payment in the form DD.MM.YYYY.
	Payment type	If you are making a payment order at a client bank, leave this field blank
	Suma in cuirsive	Indicate the amount in words: write the amount of rubles with a capital letter, indicate the penny in numbers. Write the words "ruble" and "penny" in full
		Write the amount in numbers. You can specify rubles and kopecks through the "-" sign (for example, 334-00). You can specify the amount in terms of rubles and the "=" sign (for example, 334=)
	Payer	Full name of the organization. Merchants indicate their status as "Individual Entrepreneur" or "IP" and full name.
		Enter your current account number
	Payer's bank	Name and location of your bank
		Enter the BIC of your bank
		Enter the correspondent account of your bank here
		Enter your TIN
		If you are transferring money from the organization's current account, indicate the checkpoint. If the payment is made by the entrepreneur, leave the field blank
Recipient details
	payee's bank	Specify the name and location of the beneficiary's bank
		Specify the BIC of the beneficiary's bank
		Leave this field blank
	Recipient	The name of the regional department of the Federal Treasury (UFK) and the name of its tax office (for example, UFK for the Novosibirsk Region [IFTS for the Leninsky District of Novosibirsk])
		Specify the account number of the tax authority
		Enter the TIN of the IFTS
		Write to the IFTS checkpoint
Payment details
	Type of operation	Enter the code "01"
	Payment term, Name of payment.	Leave these two fields blank.
	Order of payment	Specify the order of payment: 5 - other documents, including payment of current tax liabilities
	Code, res. field	Do not fill
	Purpose of payment	Specify the name of the tax and the basis for its transfer (for example: Personal income tax from vacation pay for March 2018)
	Signature stamp	Put the signature of the head of the organization or other authorized person and the seal of the organization
Budget payment details
	Taxpayer status	Enter the code "02" tax agent
		BCC for transferring personal income tax from vacation pay 18210102010011000110
	OKTMO code	Specify OKTMO of your organization
	Payment basis code	Enter the code "TP"
	Tax period code	Specify the month for which the tax is paid. For example, if you pay tax for February 2018, then indicate: MS.02.2018
	Document number, document date	Enter "0" in these fields
	Payment type	Leave the field empty

And its payment is relevant for many accountants and is controlled by the relevant government agencies. How and when to pay personal income tax on vacation pay in 2018 will be discussed later.

Regulatory regulation of the procedure for transferring personal income tax from vacation pay

The employee's right to leave is enshrined in Ch. 19 of the Labor Code of the Russian Federation.

Clarity in the issue of transferring tax on the income of working citizens, including vacation amounts, was introduced with the adoption of Federal Law No. 113 of May 2, 2015, which regulates the adjustments to the second and third parts of the Tax Code of the Russian Federation. According to him, as well as Art. 136 of the Labor Code of the Russian Federation, vacation pay is equated to the labor remuneration of an employee, and personal income tax on them is paid by the employer (otherwise - by a tax agent, in accordance with Chapter 23 of the Tax Code of the Russian Federation) no later than the last working day of the month in which these amounts were actually issued to the subordinate (Art. 226 NK).

If vacation pay is paid on the last working day of the month, personal income tax is paid on the same day.

The amount of tax is the share of the tax base corresponding to the tax rate (clause 4, article 210 of the Tax Code).

As a tax agent, an organization cannot pay tax at its own expense (clause 9, article 226 of the Tax Code).

The term and amount of payment of personal income tax from vacation pay

Personal income tax from vacation pay is withheld by employees of the accounting service of the economic entity in the amount provided for in Art. 224 NK, namely:

13% (from resident Russians, which also includes persons without citizenship or with dual citizenship, if they have expressed a desire to pay Russian taxes);
30% (for persons from other states who are not residents or who do not have Russian citizenship).

As for the timing of payment of personal income tax from vacation pay to the budget, they depend on the date the vacation pay is issued to the employee, and the form of receipt (cash or non-cash) does not play a role.

So, the tax for amounts paid in November of this year is transferred on the 30th, and in December on January 9, 2019 (on the first working day after the New Year holidays, determined).

For clarity, it is worth considering examples containing specific dates for the transfer of personal income tax from vacation pay.

Example 1

Revyakin D.M., manager of the Gudstroy company, took annual leave for 14 days - from 08/08/2018 of this year to 08/21/2018 inclusive. He received vacation pay on a bank card on 08/03/2018 (three days before the start of the vacation, as Art. 136 of the Labor Code of the Russian Federation defines, but taking into account weekends). The employer must transfer the tax withheld from Revyakin's income no later than August 31, 2018.

Example 2

Balabaeva E.I., an employee of the Kaluga cleaning company, took a vacation from 13 to 19.09 this year. The employer is obliged to transfer tax from her vacation pay on September 30, 2018, but it falls on a non-working day. In this case, the payment is made on 01.10.2018.

Example 3

Balabina I.V. went on annual leave on April 13, 2018. Vacation pay before tax amounted to 20,000 rubles. and paid on April 10, 2018 through the cash desk of the enterprise. In this case, the withholding and payment of tax will have the following form:

Personal income tax will be 13% of 20,000 rubles. or 2.600 rubles. (20,000 rubles * 13%);
17,400 rubles are due to be paid. (20,000 rubles - 2,600 rubles);
the tax should be withheld on 04/10/2018, transferred on 04/30/2018.

Payment of personal income tax on rolling leave

The situation when vacation pay is paid in one month, and vacation captures two, is not uncommon. In this case, the payments are called, personal income tax is withheld from them on the day of transfer to the employee, and is paid at the end of the month in which it was withheld.

In tax reporting (6-NDFL), the tax is reflected in full for the month in which vacation pay was paid.

Example 1

Kiseleva I.V. vacation is due from 03/27/2018 to 04/15/2018, that is, 20 calendar days. Vacation pay for March will amount to 6,800 rubles, for April - 20,400 rubles, in total - 27,200 rubles. the money was issued to a subordinate on March 23, 2018. The calculation of personal income tax and the determination of the date of its payment are as follows:

Personal income tax will be 13% of 27.200 rubles. or 3.536 rubles;
vacation payable 23.664 rubles. (27.200 rubles - 3.536 rubles);
the tax should be withheld on 03/23/2018, and transferred on 04/02/2018 (since the last day of March falls on a holiday).

When to transfer personal income tax from vacation pay if the subordinate is entitled to compensation

The domestic Labor Code provides for cases of replacing an employee's departure on vacation for receiving monetary compensation, namely:

his vacation exceeds 28 days - Art. 126 TC;
an employment contract is terminated with a subordinate (not due to a violation of the law or labor discipline by him) - Art. 127 TK.

The first option does not apply to pregnant employees and subordinates who have not reached the age of majority (Article 126 of the Labor Code), as well as employees working in conditions dangerous to life and health.

Personal income tax from compensation is paid to the budget no later than the day following the day of its payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

Example 1

Belopolskaya I.V., senior lecturer at the Department of International Relations, has the right to 42 days of vacation (Resolution No. 466 of May 14, 2015). She wrote a statement addressed to the head that she asks to replace vacation days from 08/02/2018 to 08/12/201 with compensation. Since the compensation is paid along with the salary, she will receive the funds on August 15, therefore, the deadline for transferring personal income tax from vacation pay is August 16.

Example 2

Borovikov E.V. leaves in November 2018 according to the vacation schedule, he was supposed to go on vacation on May 1. Therefore, he is entitled to compensation, which, as in the first example, is paid along with wages. The payout date is the last working day, i.e. November 30). The employer is obliged to pay tax on these amounts no later than 30 November.

Documentation of payment of personal income tax from vacation pay

The personal income tax calculated and withheld by the tax agent is paid by means of a payment order in the form 0401060 to the tax authority in which the employer is registered (clause 7 of article 226 of the Tax Code of the Russian Federation). The same applies to tax agents in the status of individual entrepreneurs who are on UTII or a patent.

The rules for filling out a payment document are determined by Order of the Ministry of Finance No. 107n dated 12.11. 2013 in the latest edition. Considering them, the employer:

Responsibility for violation of the terms and procedure for paying personal income tax from vacation pay

An employer who violates the rules and deadlines for paying personal income tax to the budget is obliged to pay a fine of 20% of the unpaid amount (Article 123 of the Tax Code). In addition, he has a penalty.

However, he has the right to draw up and send an application for a reduction in penalties on the basis of subparagraph 3 of paragraph 1 of Art. 112 NK.

In case of gross violations on the part of the tax agent (deliberate evasion of payments), the Federal Tax Service transfers the case to the prosecutor's office and the violator may face criminal liability.

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