The calculation of personal income tax in compensation for dismissal deserves special attention

The monetary compensation for leave is paid to the employee in case of his dismissal from the company. Such payment is mandatory and is calculated according to certain rules. Special attention should be paid to preferential taxation of this calculation.

In which case is the employee compensated for unused vacation

Employees who decide to change their place of work, subject to the availability of unclaimed vacation days, the employer is obliged to pay monetary compensation. Accountants often expect such a payment, as on the day of dismissal, almost everyone has vacation days.

Compensation for unused leave on dismissal is not accrued on the last day of the month, as it is customary to calculate wages, but in the term of the employee's dismissal. Naturally, such a calculation is also paid on the day the employee leaves. The amount of compensation payments directly depends on the number of days of all accumulated holidays and does not depend on the reason for dismissal.

From what taxes compensation payments are released

Compensation for unused leave on dismissal is a special income of the employee, therefore such accrual is subject to partial taxation. Under the current legislation, a compensation payment for unused vacation days is exempt from charging insurance contributions to the pension and medical funds. Also, the calculation is not included in the taxable base of the social insurance fund and does not participate in calculating contributions for insurance against injuries.

In connection with such a privilege, the supervisory authorities closely monitor that compensation is paid only in the event of partial replacement of excess days of vacation or when the employee is dismissed. In other situations, compensation for compensation is not allowed.

What taxes still have to be assessed

Beginning with the calculation of the compensation payment, many accountants are wondering whether compensation is compensated for the termination of personal income tax. The Tax Code of the Russian Federation (art. 217, para. 3) states that such earnings are taxed on income on general grounds, regardless of the reason for which the payment was made - in connection with the replacement of an additional leave or dismissal.

Compensation for unclaimed leave also falls in the calculated base for income tax. The amount of the calculation is included in full, even if there is a reserve to pay for the holidays. If the company applies a simplified taxation system at a rate of 15%, the compensation also falls into the expense item in full (RF Tax Code, item 346.16).

How to reflect the calculation of tax in the calculation of 6-NDFL

Despite the fact that the form of 6-NDFL contains only a couple of sheets, its filling causes accountants a lot of questions. Compensation for dismissal in the 6 Personal Income Tax is reflected in the general rules of filling the form. But in this situation it is necessary to pay close attention to the fact that in the reporting period it is necessary to enter data on two charges: wages and compensation for leave. The difficulty is that these two accruals can be calculated and paid in a different period of time. For example, personal income tax with compensation for dismissal is accrued on the last working day of the dismissed employee (Tax Code of the Russian Federation st.223), and from the salary - on the basis of the results of the month.

The payment for unused vacation is recorded in 6-NDFL in two sections. In the first, it is indicated in the amount of accrued income on line 020 (tax on lines 040 and 070). In the event that compensation is paid separately from other charges, then it is entered in a separate line in the calculation of 6-NDFL. In the second section of the calculations for lines 100 and 110, it is necessary to put down exactly that date, which reflects the moment of payment of compensation to the employee.

Based on the data entered in the form 6-NDFL in the future, the form of 2-NDFL will be filled. To do this, the certificate provides for the code 4800, and personal income tax with compensation for dismissal will be indicated in the total amount of tax.

Date of transfer of personal income tax upon compensation upon dismissal

Since compensation is taxed on income, the necessary amount must be transferred to the budget in a timely manner. Compensatory payment is not a payment, and it is charged to the employee instead of unused vacation, therefore personal income tax with compensation for dismissal must be transferred on the day of sending money to the employee's account or at the time of cash payment (RF Tax Code, article 226).