When is personal income tax paid on vacation pay? Deadline for transferring personal income tax from vacation pay

Do I need to pay personal income tax on vacation pay? Yes need. We told you when to remit taxes in 2019 and how to determine payment deadlines. 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 will be able to 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 in different cases.

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

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

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

Example 2. The employee goes on vacation in March 2019. He received payments in March. Personal income tax must be transferred by March 31.

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 tax to be transferred no later than the last day of the month. This means that tax can be transferred 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 March 16 to March 31.

How to pay tax if an employee’s vacation begins in one month and ends in another? The start and end dates of the vacation do not matter. The only thing that matters is the date the money is issued to the employee. For example, an employee will have a rest from February 27 to March 12, 2019. He received his vacation pay on February 22. This means that the tax must be transferred by February 28, 2019.

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

Example 4. Let us assume that the salary of Smirnov N.I. for May amounted to 25,000 rubles. His tax deduction is 1,400 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 pay tax (without deduction) will be: 22,000 × 13% = 2,860 rubles. Remember also that, unlike personal income tax on wages (which can be transferred at the beginning of the next month), vacation pay tax must be transferred to the budget before the end of the current 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, what is important is the month in which the employee received the money in hand.

If the payment deadline falls on a weekend, the tax must be transferred on the next business day. This is indicated in letter No. BS-4-11/6420@ dated 04/05/2017, in which the Federal Tax Service clarified the target dates for personal income tax and holiday pay contributions.

See the table for the deadlines for tax transfers in 2019, taking into account the rule for postponing dates:

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

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

We fill out 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):

Payment of personal income tax on vacation pay, as well as on sick pay, is carried out in a manner different from that used when paying tax on most existing types of income. Let us consider the features of this order.

How is vacation pay paid and what is considered the date of receipt of income on it?

The basic rule for the timing of payment of vacation pay is established by Art. 136 of the Labor Code of the Russian Federation: they should be issued no later than 3 calendar days before the actual start of vacation time. Since the start of vacation is possible from any day of the current month, the payment deadline for vacation pay may fall:

• on the last days of the previous month;
• any days of the current month, but always earlier than the start of the vacation.

Including the day of payment of vacation pay may coincide with the payment of other income. For example, salaries.

Read about how the amount of vacation pay is calculated in this material.

The rules for determining the date of receipt of income, which is associated with the moment of withholding personal income tax from this income, are contained in Art. 223 Tax Code of the Russian Federation. Vacation pay is not highlighted separately in its text. Moreover, of all the points in the article, only the text of subparagraph is unambiguously linked to vacation pay. 1 clause 1, establishing as the payment date the day on which the funds were actually issued in any of the possible ways:

• cash from the cash register;
• transfer to the employee’s bank card;
• transfer of funds to the account of a third party at the request of the employee.

Thus, tax withholding from vacation pay occurs at the time of actual payment, i.e. no later than 3 days before the start of the vacation. Vacation pay is paid to an employee by reducing the total amount of vacation accruals by the amount of withholding tax. How does this affect the time of payment of personal income tax on vacation pay?

Rules for determining the date of payment of tax on vacation pay

Determining the date of payment of personal income tax on vacation pay in 2019 is subject to a special rule that came into force in 2016 (subparagraph “d”, paragraph 2, article 2 of the law “On Amendments...” dated May 2, 2015 No. 113-FZ). Until 01/01/2016, such payment had to be made no later than the day the funds for issuing vacation pay in cash were received from the bank or the day the income was actually transferred by bank transfer.

From 01/01/2016, vacation pay and another type of income (sick leave) have their own deadline for paying personal income tax, which allocates these incomes to a special category. The deadline for them is the last day of the month in which the corresponding income was paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Read more about the changes that have taken place in the articles “When is it necessary to pay personal income tax on vacation pay” And “[NDFL]: When to pay from wages, sick leave and vacation pay?” .

Options for paying personal income tax on vacation pay can be as follows:

• the period from the date of payment of vacation pay to the last day of the month preceding the month the vacation began, if the payment of income was made on the last days of this previous month, and from the funds issued on the last day of the month, tax on vacation pay will have to be paid on the same day;
• the period from the date of payment of income to the last day of the month in which the vacation begins, if the payment of funds for vacation also occurs in this month;
• the first working day of the month following the month of payment of vacation pay (it does not matter whether it is the month preceding the start of vacation, or the month in which both events occur: payment of vacation pay and the start of vacation), if the last day of the month in which vacation pay is paid is a day off.

The latter option is determined by the presence of a general rule of postponing deadlines that coincide with a weekend to the nearest weekday following the weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Correctly determining the timing of payment of vacation pay tax becomes important when filling out reporting form 6-NDFL, which in Section 2 contains information about the dates:

• payment of income (for vacation pay it will be the day the vacation funds are issued);
• tax withholding (it will coincide with the date of payment of funds);
• payment of tax (this will be the last day of the month for issuing vacation pay (clause 4.2 of the Procedure for filling out the 6-NDFL calculation), and if it coincides with a weekend - the first weekday of the next month (letter of the Federal Tax Service dated 04/05/2017 No. BS-4-11/6420@ ).

A peculiarity of entering data on vacation pay into Form 6-NDFL is the need to reflect them separately from information on other income (except sick leave) paid on the same day due to the discrepancy between tax payment deadlines.

For information on how the recalculation of vacation pay will be reflected in form 6-NDFL, read the material “We recalculated vacation pay: how to fill out 6-NDFL?” .

Results

The deadline for paying tax on vacation income differs from the generally accepted deadline for most types of income. It corresponds to the last day of the month in which vacation pay was issued. If the last day of the month falls on a weekend, then the tax payment deadline is shifted to the nearest weekday of the month following the month of payment of vacation funds.

December 14th, 2018

Convenient tables with personal income tax payment deadlines - when to transfer tax on various employee incomes in 2018?

For many organizations, the problem of timing the payment of income taxes for their employees is a pressing issue.

Tax legislation does not allow premature transfer of mandatory payment funds. Delay in transfer is also punishable by penalties in the form of interest for each missed day.

Payment deadlines mandatory tax levies on personal income are established clause 6 of Art. 226 Tax Code of the Russian Federation. In general, the payment date is the next day after the payment to the employee. An exception is made only when transferring tax for accrual of sick leave and vacation pay.

The payment is made on the basis of a payment order - .

The legislator does not establish the form of settlements with employees. This can be a non-cash transfer from the company’s current account to a card, cash withdrawal through a cash register or other forms of payment.

To avoid additional expenses and comply with the law, we recommend using the following table with payment deadlines from employee income:

It should be noted that in 2018, there are no plans to change the timing of payment of tax levies on personal income. The rules that were in place still apply installed in 2016 and prescribed by Chapter 23 of the Tax Code of the Russian Federation.

If the last day of the month is a holiday

If the day on which the deadline for transferring income tax is set is a calendar weekend or an official holiday, then according to the established rules, personal income tax payment must be made on the next working day following the weekend.

When to pay income tax on wages?

To correctly calculate how much personal income tax from an employee’s salary will need to be paid to the state budget, you should set the status correctly taxpayer.

If you stay on the territory of the Russian Federation for more than 183 days in the previous calendar year, the person will be considered a tax resident.

In this case, the tax rate will be 13%. Otherwise, it increases to 30% for non-residents. In this case, the citizenship of a person does not matter at all.

Important! Receipt deadline wages as income are set on the day the funds are issued in person or the moment they are transferred to the card. At the same time, we need to keep the NLFL. And then transfer it on the day of retention or the next.

One of the controversial points is deduction of personal income tax from the advance payment wages. There is an opinion that income tax should be withheld and transferred directly when issuing an advance to an employee.

Another opinion says that the advance must be paid in full without withholding, and income tax must be deducted and paid from the advance when the full amount of wages is paid within the established period for transfer.

Most opinions still lean towards the second point of view.

When to transfer an employee's vacation pay?

It should be immediately noted that the personal income tax rate that must be paid on vacation pay also varies depending on the status of the payer.

For residents it makes up traditional 13%, for all others – 30%.

Until 2016, payment of personal income tax on vacation pay was carried out according to general principles that applied to the withholding of tax fees for wages.

Subsequently, the Supreme Arbitration Court of the Russian Federation decided that despite the inclusion of vacation pay in wages by the Labor Code, the current norms of the tax code relate exclusively to wages, but not to vacation pay.

Important! Beginning since 2016, after the new edition of Article 226 of the Tax Code of the Russian Federation comes into force, the process and timing of the transfer of income tax accrued on vacation pay implies making payments no later than the last day of the month in which the employee received the money.

The tax base is the full amount of vacation pay actually paid. When an employee goes on partial vacation, personal income tax is calculated only on the amount of vacation pay actually paid.

From sick leave

Calculation of payment for temporary disability certificate produced within 10 days, after the employee has provided sick leave. The actual transfer of personal income tax funds is made on the nearest day of payment of wages (the main part or advance).

Thus, deadline payment of income tax will be considered last day of the month.

With compensation for unused vacation upon dismissal

Some employees do not take vacations due to personal reasons. In this case, upon dismissal, according to the law, they are entitled compensation for unused vacation period.

The question arises whether the employer is obliged to remit income tax if the vacation is compensated by cash payments.

The answer is clear - it should.

Important! The employer when calculating compensation for unused vacation days must withhold income tax on the last day of work employee – the day of dismissal.

With financial assistance

Despite the fact that receiving financial assistance cannot be classified as earnings, she also

Until recently, it was quite difficult to determine when to pay personal income tax on vacation pay based on current legislation. However, after 2016, all ambivalent interpretations of the legislation were eliminated, and all disagreements have now been resolved.

Are vacation pay subject to personal income tax?

Most of the income received by citizens from employers is included in the income tax base, vacation pay is no exception. Tax agents, which are employers - legal entities and private entrepreneurs, charge and withhold tax.

Is it charged Personal income tax on vacation compensation upon dismissal?

Vacation compensation is issued to an employee if he resigns, but he does not take the vacation days due under labor law. Such compensation, unlike many of its other types, is the employee’s income included in the income tax base in accordance with clause 3 of Art. 217 Tax Code of the Russian Federation.

When to transfer personal income tax from vacation pay - problems that arose before 2016

Until recently, more precisely until 2016, the legislation did not specifically regulate the issue of the moment of transferring personal income tax to the treasury when paying vacation pay.

So, in Art. 223 of the Tax Code of the Russian Federation establishes that the date of receipt by an employee of income is the date of its actual transfer to the employee. When paying by bank transfer, this will be the date the funds are credited to your account or plastic card. However, for wages there is a clause according to which the date of receipt by the employee is considered to be the last day of the month.

The main circumstance causing disagreement until 2016 regarding when to pay personal income tax on vacation pay was for a long time clause 6 of Art. 226 Tax Code of the Russian Federation. The old version of this paragraph contained an indication of the employer’s obligation to withhold and send personal income tax to the treasury on the day the income is transferred to the employee (it was assumed that the deadline for paying tax when paying for labor in kind could be the day following the date the citizen received the income). It was this position in relation to vacation pay that was long held by representatives of the financial department (letter of the Ministry of Finance of Russia dated January 26, 2015 No. 03-04-06/2187) and tax authorities (letter of the Federal Tax Service of Russia dated October 24, 2013 No. BS-4-11/19079O) . The decisions of the courts were also on their side (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11709/11 in case No. A68-14429/2009). This position corresponds with the provisions of the Labor Code of the Russian Federation, which recognize vacation pay as part of the salary.

When is personal income tax from vacation pay and personal income tax from compensation for unused vacation withheld and transferred - decisions of 2017

The issue of how long personal income tax is withheld from vacation pay came to an end in 2016, after the adoption of amendments to Art. 226 Tax Code of the Russian Federation. The improved version of the code clearly states that tax on vacation and sick pay must be paid at the end of the month in which they were accrued and paid, to be more specific, on the last day of that month.

NOTE! A similar approach has previously periodically appeared in court decisions: the resolution of the Federal Antimonopoly Service of the West Siberian District dated October 18, 2011 in case No. A27-17765/2010, the resolution of the Federal Antimonopoly Service of the Northwestern District dated September 30, 2010 in case No. A56-41465/2009.

When should you transfer personal income tax on vacation compensation upon dismissal? Let's try to figure out this problem. At the moment, most experts agree that tax should be withheld from it on the day of issue, and the transfer to the treasury should be made on the next day. This opinion is predetermined:

• clause 2 art. 223 of the Tax Code of the Russian Federation: if the employment relationship is terminated in the middle of the month, the date the taxpayer receives income in the form of wages is considered to be the last day of work for which the income was accrued to him;
• provisions of the Labor Code of the Russian Federation (Article 140): the code requires that all settlements with the employee be made at the time of dismissal.

***

Many problems regarding the payment of personal income tax on vacation pay were finally resolved by legislators in 2016; now employers can transfer tax on them on the very last day of the month when they were transferred to the employee.

In his work, the accountant periodically faces the question of providing employees with regular paid vacations. This obliges the accountant to have a clear understanding not only of the procedure for calculating vacation payments at the appropriate rates, depending on the tax status of the organization’s employee, but also of the timing of its transfer to the tax authority. We will provide information on the deadlines for paying personal income tax on vacation pay in 2019 later in our article. The article includes an online service for determining the date of payment of vacation pay, with which you will find out when to pay personal income tax.

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

First of all, we note that the employee’s right 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 vacations.

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 applied when calculating the tax, and also discusses 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. Moreover, in Chapter 23 “Income Tax on Individuals” of the Tax Code of the Russian Federation they are called tax agents.

You should also pay attention to such a regulatory 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 the legislation on taxes and fees” dated 05/02/2015 N 113-FZ (last edition) which, in particular, reflects innovations regarding the procedure for withholding and paying personal income tax, which came into force on January 1, 2016 and are still in effect today.

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

Transfer the tax withheld from vacation pay 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 for how long the vacation pay was paid.

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

Another example. The employee goes on vacation in March. Vacation pay is transferred in March. The deadline for paying personal income tax on vacation pay is also the last day of March.

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

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

According to paragraph 3 of Article 226 of the Tax Code of the Russian Federation, 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 a given 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% of vacation pay paid to an individual resident of the Russian Federation and 30% of vacation pay paid to an individual 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 share 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 withholding 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 term (date) of payment of vacation pay. This income is reflected by the tax agent on the day of payment of vacation pay, in the personal income tax card 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 upon their actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation Amount of personal income tax).

When paying income to a taxpayer 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 established by paragraph two of paragraph 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 on it 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, cases arise when the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend or non-working holiday. Then the expiration date is considered to be the next working day following it.

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

Let us look at examples of determining the timing of transferring personal income tax from vacation payments to the budget.

Examples of determining the deadlines for paying personal income tax on vacation pay in 2019

Example 1. Employee of Sfera LLC Ivanov I.I. The next paid leave was granted from November 6, 2019. The accountant calculated the vacation on November 2, 2019. The amount of accrued vacation pay was 42,000 rubles. Personal income tax on 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:

• The date of actual receipt of income is November 3, 2019.
• The personal income tax withholding date is November 3, 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 postponed to the next working day, that is Monday December 2, 2019.

Payment order for the transfer of personal income tax from vacation payments 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 with the tax authority.

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

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

In the “Base of payment” field, you should indicate the letter code “TP” when transferring personal income tax.

The fields “Document number” and “Document date” are not filled in; “0” is entered in them.

The Payment Type field must be left blank. Exceptions are budgetary organizations in which vacation pay is paid to employees from budgetary funds.

In the “Purpose of payment” field 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 “Payment order” in the personal income tax payment order in 2019, in most cases the value “5” is entered. (Letter of the Ministry of Finance of the Russian Federation dated January 20, 2014 No. 02-03-11/1603)

In the “Tax period” field, indicate the code of the month when vacation pay was accrued and personal income tax was withheld.

Service. Deadline for payment of vacation pay

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