Child care allowance. Is child care benefit subject to insurance contributions? Benefits up to 3 years are subject to insurance contributions.

The entrepreneur must deduct tax on almost all payments to an employee. However, there are a number of exceptions related to the payment of benefits by government agencies. Is it paid from maternity benefits or payments related to raising a child under 1.5 years old? Let's look at it in this article.

Personal income tax taxation of maternity benefits

The list of payments subject to personal income tax is listed in Article 217 of the Tax Code of the Russian Federation. However, even if the payment is not mentioned in this article, but it is expressed in cash and entails a material benefit for the employee, tax is paid on it. Also, funds issued to the worker must be mentioned in the 2-NDFL certificate.

So what about maternity benefits (M&B)? Previously, it was believed that it should be subject to personal income tax, since it is a woman’s income. However, a significant amendment has now been made to the Tax Code of the Russian Federation, according to which state compensation (which includes benefits) is exempt from taxation. Legislators claim that the development of the amendment was due to discrepancies and contradictions in the reading of the law. It was not clear whether the benefits counted towards the employee's income. The amendment clarified this point. Now all entrepreneurs are required to comply with the same standard.

Even before the adoption of the amendment, Letter No. 03-04-06/3-127 of the Ministry of Finance dated June 1, 2011 was issued, according to which all state benefits should not be subject to personal income tax. The purpose of its publication was also to clarify an ambiguous issue.

Taxation of personal income tax on additional payments up to average earnings

The amount of maternity benefit is determined based on the employee’s average salary for the last 2 years of work. This procedure is determined by part 1 of article 14 of Federal Law No. 255. The total annual income of an employee cannot exceed the maximum base for insurance payments in the Social Insurance Fund. The rule is contained in Part 3.2 of Article 14 of Federal Law No. 255. If the employee’s actual earnings are greater than the limit amount, the benefit is paid in a smaller amount.

It is also important to consider the following points: not every employee receives payments of 100% of the average salary. Sometimes benefits are determined according to the minimum wage. In all these cases, the employer can pay the employee a certain amount in order to ensure that the benefit is equal to her actual average salary. This is an additional payment up to average earnings.

The entrepreneur makes payments from his own pocket, and not from the Social Insurance Fund. For this reason, the additional payment is subject to personal income tax, since it does not apply to state benefits. This rule is stipulated by Articles 209 and 217 of the Tax Code of the Russian Federation. Moreover, the additional payment must be paid to insurance contributions to various funds (for example, to the Social Insurance Fund).

ATTENTION! There are exceptions to this rule. The law allows entrepreneurs to provide financial support to employees and not pay tax on it. The “loophole” can be found in Article 217 of the Tax Code of the Russian Federation. According to the law, personal income tax will not be assessed on additional payments of up to 50 thousand rubles paid within a year from the birth of the baby. That is, the manager can make a one-time payment within the prescribed limits.

IMPORTANT! When preparing accounting documents, the additional payment must be indicated as labor costs.

Taxation of personal income tax for child care benefits up to 1.5 years old

The benefit is paid not only to the mother of the child, but also to any person caring for him. Begins to accrue from the date of birth of children. The payment end date is:

The day a woman goes to work.
The baby reaches 1.5 years old.

When calculating this type of benefit, you need to take into account its minimum and maximum level:

The minimum is the minimum wage adopted for the year of calculation of payments.
The maximum is the maximum average earnings of a worker per day.

Childcare benefits for children under 1.5 years of age are payments exempt from personal income tax. This rule is contained in paragraph 1 of Article 217 of the Tax Code of the Russian Federation. That is, the employer, when making payments, does not have to pay anything to the state budget.

IMPORTANT! If an employer pays an employee an amount above the established benefit level, this money will be subject to personal income tax.

Reflections of benefits in certificate 2-NDFL

The 2-NDFL certificate indicates only those payments that are taxable. If the benefit is exempt from personal income tax, then it does not need to be taken into account in the certificate. That is, the document does not need to indicate information about:

B&R benefits;
benefits for caring for a child up to 1.5 years old.

If the employer pays the woman a certain amount above the established level of benefits, it must appear in the certificate, since it is taxed.

Who pays maternity benefits?

The basis for the absence of personal income tax is that these benefits are state compensation. They are paid to the Social Insurance Fund. Since 2017, control over benefit payments was transferred to the Federal Tax Service.

IMPORTANT! Any entrepreneur must make payments for labor and child care. This also applies to individual entrepreneurs who have chosen a special taxation regime: imputation, simplified.

Additional nuances

Let's look at the various features of calculating benefits:

If an employee works in several places part-time, each company must pay her money. Benefits are issued in the standard manner.
The funds in question are not subject to personal income tax or insurance premiums. That is, the woman receives payments in full.
Benefits will be paid only if the woman is officially employed. If she works unofficially, then only the employer makes the decision on payments. If he doesn’t pay anything, the employee won’t even be able to sue him.

The amount of benefits is determined individually in each case, depending on the worker’s salary.

To receive payments, the employee must provide the employer with a corresponding application, as well as a certificate of incapacity for work. Papers must be submitted no later than six months from the date of the end of the leave under the BiR. If an employee wants to go on maternity leave later than the date specified in the certificate of incapacity for work, the employer must provide it from the date specified in the application.

IMPORTANT! It is not recommended to make payments under B&R for the period during which the employee actually worked. This is due to the fact that the Social Insurance Fund is unlikely to reimburse these expenses to the entrepreneur.

FOR YOUR INFORMATION! Tax exemption is due to the fact that the entrepreneur, when issuing benefits, does not spend the funds of his company. All expenses are reimbursed by the state. This is a measure to protect pregnant women, one of the social benefits.

Company income tax

A financial and research allowance accrued from the financial reserve of the Social Insurance Fund will not be considered an expense of the organization in relation to paragraph 1 of Article 252 of the Tax Code of the Russian Federation. This is due to the fact that the company does not spend its funds on payments to employees.

Accounting for maternity benefits

Let's consider the content of the operations being carried out:

Calculation of benefits for BiR. DT69-1. KT70. Primary documentation: certificate of incapacity for work, pay slip.
Payment of benefits under BiR. D70. KT51. Primary documentation: bank account statement.

The procedure for making entries must comply with the Accounting Instructions approved on October 31, 2000 by Order of the Ministry of Finance of the Russian Federation.

Question

Good afternoon Tell me if the child care benefit for children under 3 years old is 50 rubles. on the 2-personal income tax certificate? If not, can we issue the employee a zero certificate?

Answer

As a general rule, the following state benefits are not subject to personal income tax:

— maternity benefit;

- child care allowance for up to one and a half years;

— monthly compensation for child care up to three years old.

Grounds - clause 1 of Art. 217 Tax Code of the Russian Federation.

In accordance with paragraph 4 of Art. 229 of the Tax Code in tax returns, individuals (taxpayers) indicate all the income they received during the tax period, unless otherwise provided by the specified paragraph of Art. 229 of the Code. And they have the right not to indicate in their declarations income that is not subject to taxation (exempt from taxation) in accordance with Art. 217 of the Code. In this regard, the tax agent must reflect in the 2-NDFL certificate those non-taxable incomes that partially exempt from taxation. In particular, they are specified in paragraph 28 of Art. 217 of the Code (material assistance, prizes, gifts).

If from taxation the entire amount paid to an individual is exempt(in full), then it does not need to be reflected in the 2-NDFL certificate. Accordingly, the amount of monthly compensation in the amount of 50 rubles is not reflected in the 2-NDFL certificate.

You can issue the employee a zero certificate, because... It will not be a violation of tax legislation if the employer issues a certificate in form 2-NDFL at the request of the employee, if she, in addition to the monthly compensation payment in the amount of 50 rubles, did not receive any income from the organization and the specified certificate is zero.

Salary is the main object, but not the only one

The main taxable amounts are the labor income of individuals, and above all their salary. But according to the employment contract, the employee receives not only this. The range of payments in any organization or individual entrepreneur is quite wide, and for each such payment the question arises: whether to impose contributions. Numerous materials in this subsection of our website will help you find a solution easier.

Insurance premiums and holidays

Any businessman who has employees is faced with vacations. Are they subject to contributions? Mostly taxable. But there are also vacations for which contributions are not accrued.

Insurance premiums and financial incentives for personnel

The second fairly common situation is bonuses. There are even more questions regarding contributions with him. The SV is definitely subject to “labor” bonuses - for production results, length of service, etc. But what about bonuses of a different nature? For example, for the birthday of an employee or company, state or professional holidays. Here everything is not so clear.

Stimulating employees to work can occur not only through bonuses. They may receive gifts from you.

Travel and reporting

A separate group of issues is related to the calculation of contributions for payments during business trips and the issuance of money to employees on account. Both are classified as exempt from SV. However, here too there are nuances and circumstances in which the calculation of contributions cannot be avoided. And all of them are discussed in this subsection of the site.

Continuing the topic of business trips, read the material. There is a recommendation on what to do to avoid paying contributions on these amounts.

As for the accountables, here too there is a point that requires special attention from the point of view of the Internal Affairs Director - the timeliness of the report and calculation of the advance received. Read about how to deal with undisciplined employees in the material .

Contributions from other payments to employees

Labor relations involve the payment not only of wages and other income associated with work, but also certain social guarantees, in particular, payment to employees during periods of illness. Read about some of the features of calculating contributions for sick leave benefits in the article .

By the way, since 2015, the procedure for calculating compensation for dismissal pay has changed. For information about what these changes brought, see the material .

Contributions under civil contracts

You can hire individuals not only under employment contracts. You can also enter into GPC agreements with them, for example, construction contracts. Amounts paid under such agreements are also included in the SV object. Moreover, the procedure for calculating them is somewhat different from the labor one. What exactly? We talk about this in detail in the article. .

You can conclude a civil contract not only with a third-party citizen, but also with your own employee. For example, renting a car from him. Should I pay the SV? It all depends on the type of rental - with or without a crew. How this affects contributions and whether they can be minimized or avoided altogether, read the article .

Postings for calculating insurance premiums

When the contribution base has been determined and all amounts have been calculated, it is time to make the appropriate entry in the accounting records. A typical transaction for calculating SV looks like this:

Dt X - Kt 69, subaccount Y,

X is the cost account to which you attribute insurance payments (20, 26, 44, etc.);

Y - subaccount to reflect debt to the relevant fund (social insurance, pension fund, health insurance).

If the issue of reflecting contributions in accounting interests you in more detail, read the article .

In it you will find all the information on accounting for mutual settlements with insurance funds.

Regularly visit this section of the site and you will know even more about the calculation of contributions.

The Ministry of Finance proposed adding an “Environmental Tax” chapter to the Tax Code.

The Tax Service has posted on its website the first batch of information that was previously recognized as a tax secret.

The Supreme Court refused to invalidate the letter of the Ministry of Finance dated February 12, 2018 No. 03-15-07/8369.

A law was signed establishing the standard VAT rate at 20% (instead of the current 18%).

The Ministry of Labor has issued an extensive clarification regarding the comparison of the wages received by an employee with the established minimum wage.

From 01/01/2019, organizations will need to pay property tax only in relation to real estate.

A new article has appeared in the Tax Code dedicated to the so-called single tax payment of an individual. What is its essence?

How to pay child care benefits for children under 3 years of age

You pay compensation for caring for a child under 3 years of age for each month of parental leave. This benefit is paid at the expense of the organization in addition to the child care benefit for up to 1.5 years, reimbursed from the Social Insurance Fund, clause 20 of the Procedure for assigning compensation payments.

To assign benefits, the employee must write an application. It can be combined with an application for leave and child care benefits up to 1.5 years old, clause 12 of the Procedure.

The benefit amount is 50 rubles. per month. It does not depend on average earnings, length of service, or the type of child. In areas with a regional coefficient, increase the allowance by paragraphs 11, 21 of the Procedure.

You pay the benefit on the day the salary is paid based on the results of the month, clause 16 of the Procedure.

Do not tax benefits with personal income tax or insurance premiums and include them in labor costs, clause 1 of Art. 217 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated 03/21/2017 N 03-15-06/16239, dated 05/16/2006 N 03-03-04/1/451.

Posting for calculating benefits for child care up to 3 years old.

Is it necessary to include compensation for caring for a child under 3 years of age in the calculation of insurance premiums?

Good evening, dear forum members.

Do you think it is necessary to reflect compensation for child care under 3 years of age in the calculation of insurance premiums (in the line “amounts not subject to taxation”)? Does this payment apply to state benefits? Or does it not need to be shown in the calculation?

Thanks to everyone who responded.

pringl1,
I found a commentary on Article 422 of the Tax Code of the Russian Federation:
“Benefits that are subject to the provisions of sub. 1 clause 1 of the commented article, for example, refers to the amounts of insurance coverage established by clause 2 of Art. 8 of the Federal Law of July 16, 1999 N 165-FZ “On the fundamentals of compulsory social insurance”, namely:
1) payment to the medical institution of expenses associated with providing the insured person with the necessary medical care;
2) old age pension;
3) disability pension;
4) survivor's pension;
5) temporary disability benefits;
6) benefits in connection with work injury and occupational disease;
7) maternity benefits;
8) monthly child care allowance until the child reaches the age of one and a half years;
9) unemployment benefits;
10) a one-time benefit for women who registered with medical institutions in the early stages of pregnancy;
11) one-time benefit for the birth of a child;
12) allowance for sanatorium treatment;
13) social benefit for funeral;
14) payment for vouchers for sanatorium treatment and health improvement for employees and members of their families.
As explained in the letter of the Pension Fund of October 18, 2010 N 30-21/10970, in accordance with the Decree of the President of the Russian Federation of May 30, 1994 N 1110 “On the amount of compensation payments to certain categories of citizens”, a monthly compensation was established from January 1, 2001 payment in the amount of 50 rubles. mothers (or other relatives actually caring for the child) who are in employment relationships with enterprises, institutions and organizations, regardless of organizational and legal forms, and female military personnel on maternity leave until the child reaches the age of three . Thus, these benefits and compensations paid in accordance with the law, on the basis of sub-clause. 1 paragraph 1 of the commented article will not be subject to insurance premiums.”
Lermontov Yu.M. Commentary on Chapter 34 of the Tax Code of the Russian Federation “Insurance contributions” (item-by-item). M.: Statute, 2017. 176 p.
It follows from this that it must be reflected in general payments and in payments not subject to SV.

And this, in turn, means that taxpayers who have maternity leave will receive demands from the tax authorities to provide explanations, because the ratio will not be maintained:
Art. 020 rub. 1 6NDFL - Art. 025 rub. 1 6NDFL >= art. 030 gr. 1 other 1.1 rub. 1 SV (from Letter of the Federal Tax Service of Russia dated March 13, 2017 N BS-4-11/ “On the direction of Control ratios”), because childcare benefits for children under 3 years of age are not reflected in line 020 of the 6-NDFL calculation - Answer to question 4 in Letter of the Federal Tax Service of Russia dated 01.08.2016 N BS-4-11/

Child care benefit up to 3 years old in 2018

Articles on the topic

When a woman goes on maternity leave, she is entitled to benefits. Until one and a half years, the benefit is paid at the expense of the Social Insurance Fund. In addition, the employee is entitled to benefits at the expense of the employer. It is paid throughout the entire parental leave until the child reaches 3 years of age. We will tell you in the article what kind of care allowance for up to 3 years women are entitled to in 2018.

Changes in salary and benefits:

First, care allowance is paid for up to one and a half years. We have provided a detailed calculation in a separate article on the website.

Child care benefit up to 3 years old in 2018

After the employee’s maternity leave of up to 1.5 years ends, the employer must continue paying child care benefits for up to 3 years.

The employer’s obligation to pay the employee child care benefits up to 3 years of age was established by President Yeltsin’s Decree of May 30, 1994. The benefit amount is 50 rubles per month.

This payment is approved by order of the manager. To receive it, the employee must write an application and submit it to the accounting department.

The period for which benefits will be accrued and paid depends on when the application was submitted:

if the application was submitted within six months from the start date of parental leave, the benefit is paid for the entire period of parental leave;
if the application was submitted after six months of leave, the benefit is paid only for the six months preceding the date of application and until the end of care leave.

Important nuance!

Some accountants mistakenly assume that child care benefits for up to 3 years must be paid during the period when paid leave for up to 1.5 years has ended and unpaid leave for up to 3 years has begun. But that's not true.

A monthly payment of 50 rubles is due to an employee on maternity leave, starting from the first day of maternity leave. That is, the total period for payment of this benefit is 3 years.

How to calculate child care benefits for children under 3 years of age

The benefit for a full month of parental leave is 50 rubles. But there are situations when the vacation does not start or end from the beginning of the month. In this case, the benefit must be calculated in proportion to the days of vacation.

Formula for calculating child care benefits for less than a month:

Amount of child care benefit for children under 3 years of age for less than a month

Insurance premiums: child care benefit

Employees on maternity leave for up to three years receive benefits from the employer. In fact, they do not work, but data about them and payments in their favor must be reflected in the calculation of insurance premiums.

From a letter to the editor

Our “maternity leavers” receive monthly child care benefits in the amount of 50 rubles, paid from the company’s funds. We pay them along with the monthly salary. Should these amounts be reflected in the calculation of insurance premiums?

Expert opinion

Leave to care for a child can continue until the child is three years old, and during the entire leave to care for a child up to three years, the employee is paid a monthly compensation in the amount of 50 rubles at the expense of the employer (clause 1 of Decree of the President of the Russian Federation of May 30, 1994 No. 1110). This compensation is assigned by the manager by order within 10 calendar days from the day the employee’s application for its appointment was received.

The company pays compensation at its own expense within the following terms (part 8 of article 13, part 1 of article 15 of the Federal Law of December 29, 2006 No. 255-FZ):

for the first time - on the next payday after her appointment;
in subsequent months - on the first of the dates established in the organization for payment of salaries in that month.

Compensation for caring for a child under three years of age in the amount of 50 rubles is not subject to personal income tax and insurance contributions (clause 1 of Article 217 of the Tax Code of the Russian Federation, subclause 2 of clause 1 of Article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated March 21, 2017 No. 03 -15-06/16239). It can be taken into account as part of labor costs for tax purposes - both for income tax and for the single tax under the simplified tax system (Article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated May 16, 2006 No. 03-03-04/1/ 451).

In the calculation of insurance premiums, this compensation must be reflected in income on line 030 of subsection 1.1 of Appendix 1 to Section 1. Payments not subject to insurance premiums are deciphered in line 040 (clauses 7.5, 7.6 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 10, 2016. No. ММВ-7-11/). Additionally, information about employees receiving these amounts must be filled out in section 3 of the calculation.

Accounting professional press

For those accountants who prefer to work with primary sources. Guarantee of professionalism and personal responsibility of the expert and author.

Child care benefits taking into account new clarifications from the Ministry of Labor and the Social Insurance Fund

What is the procedure for assigning child care benefits? How is it calculated? How to determine the maximum amount of such benefit?

In March, employees of the Ministry of Labor and the Social Insurance Fund issued letters dated 03/03/2017 No. 17-1/ОOG-314 and 02-08-01/22-04-1049л, respectively, in which they provided explanations on the calculation of the maximum amount of monthly child care benefits for 2017 year. In this article, we recall the procedure for calculating and paying this benefit, taking into account the explanations of officials.

According to Part 1 of Art. 256 of the Labor Code of the Russian Federation, at the request of a woman, she is granted leave to care for a child until he reaches the age of three years. The procedure and timing of payment of state social insurance benefits during the period of the specified leave are determined by federal laws. To assign and calculate benefits, you must be guided by Federal Law No. 255-FZ and Procedure No. 1012n.

The procedure for assigning benefits.

In accordance with Part 1 of Art. 11.1 of Federal Law No. 255-FZ, a monthly child care benefit is paid to insured persons (mother, father, other relatives, guardians) who actually care for the child and are on parental leave, from the date of provision of child care leave until reaching the age of one and a half years.

For your information:

The right to a monthly child care allowance is retained if the person on parental leave works part-time or at home and continues to care for the child.

In this case, the appointment and payment of monthly child care benefits are carried out by the policyholder (employer) at the place of work of the insured person (employee) within 10 calendar days from the date the insured person applies for it with the necessary documents (Article 13 of Federal Law No. 255-FZ ).

To assign benefits, you must submit the documents listed in Part 6 of Art. 13 of Federal Law No. 255-FZ or clause 54 of Order No. 1012n. So, the insured person is required to submit the following documents:

application for benefits;

birth (adoption) certificate of the child being cared for;

a copy or extract from the decision to establish guardianship over the child;

birth (adoption, death) certificate of the previous child (children) and its copy;

a certificate from the place of work (service) of the mother (father, both parents) of the child stating that she (he, they) does not use (do not use) parental leave and does not receive (do not receive) a monthly child care allowance;

if the mother (father, both parents) of the child does not work (does not serve) (do not work (do not serve)) or is studying full-time in basic educational programs in organizations engaged in educational activities - a certificate from the social protection authorities according to place of residence (place of stay, actual residence) of the child’s mother (father) about non-receipt of monthly child care benefits.

Payment of benefits is carried out by the employer on the day closest to the assignment of benefits, established for the payment of wages (Part 1, Article 15 of Federal Law No. 255-FZ, Clause 58 of Procedure No. 1012n).

Note:

The entire amount of the monthly child care benefit, calculated in accordance with the law, is paid from the FSS budget (Part 1, Article 3 of Federal Law No. 255-FZ, paragraph “a”, Clause 59 of Procedure No. 1012n).

Calculation of child care benefits.

When calculating benefits, you must be guided by Federal Law No. 255-FZ and Regulation No. 375. So, according to Part 1 of Art. 11.2 of Federal Law No. 255-FZ, monthly child care benefits are paid in the amount of 40% of the average earnings of the insured person, but not less than the minimum amount of this benefit established by Federal Law No. 81-FZ. When determining the amount of the monthly allowance for caring for the second child and subsequent children, previous children born (adopted) by the mother of the child are taken into account.

For your information:

From 02/01/2017, monthly child care benefits are paid in the following amounts:

the minimum amount of benefit for caring for the first child is 3,065.69 rubles;

The minimum amount of benefit for caring for a second child and subsequent children is RUB 6,131.37.

The monthly child care allowance is calculated based on the average earnings of the employee, calculated for the two calendar years preceding the year of parental leave (calculation period) (Part 1, Article 14 of Federal Law No. 255-FZ, Clause 6 of Regulation No. 375). Thus, the calendar years 2015 and 2016 are included in the calculation period. Note that 2016 is a leap year and has 366 days. Accordingly, the number of calendar days in the billing period is 731 (365 + 366).

In this case, the average daily earnings are determined by dividing the amount of earnings accrued for the billing period by the number of calendar days in this period (Part 3.1, Article 14 of Federal Law No. 255-FZ, Clause 15(2) of Regulation No. 375). In addition, part 3.3 of Art. 14 of Federal Law No. 255-FZ establishes a maximum average daily earnings for calculating the monthly child care benefit.

The average daily earnings for calculating the specified benefit cannot exceed the value determined by dividing by 730 the sum of the maximum values of the base for calculating insurance contributions to the Social Insurance Fund, established in accordance with the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Contributions to the Pension Fund of the Russian Federation” Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund" (for the period up to December 31, 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017) for two calendar years preceding the year the onset of the corresponding parental leave (Part 3.3 of Article 14 of Federal Law No. 255-FZ).

Thus, the maximum average daily earnings for calculating the monthly child care benefit for insured events that occurred in 2017 is 1,901.37 rubles. ((718,000 + 670,000) rub. / 730 days).

For your information:

The maximum base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity paid to the Social Insurance Fund is:

for 2015 – 670,000 rubles;

for 2016 – 718,000 rubles.

Consequently, the monthly child care benefit is calculated taking into account all calendar days of the billing period, including taking into account the peculiarities of a leap year, while the average daily earnings calculated in accordance with Part 3.1 of Art. 14 of Federal Law No. 255-FZ, cannot exceed 1,901.37 rubles.

For your information:

According to Part 3.1 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating maternity benefits and monthly child care benefits are determined by dividing the amount of accrued earnings for the period specified in Part 1 of this article by the number of calendar days in this period, for excluding calendar days falling within the following periods:

for periods of temporary disability, maternity leave, parental leave;

for the period of an employee’s release from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund were not accrued for the retained wages for this period in accordance with Federal Law No. 212-FZ (for the period up to December 31, 2016 inclusive) and (or) the legislation of the Russian Federation on taxes and fees (starting from January 1, 2017).

If the average earnings of the insured person for 2016 and 2015 are equal to the maximum values of the base for calculating insurance premiums for the corresponding years and in the specified period there are no excluded periods indicated in Part 3.1 of Art. 14 of Federal Law No. 255-FZ, when calculating maternity benefits in 2017, the average daily earnings can be equal to 1,898.77 rubles. ((718,000 + 670,000) rub. / 731 days).

Such clarifications are presented in the Letter of the Federal Social Insurance Fund of the Russian Federation dated March 3, 2017 No. 02-08-01/22-04-1049l.

We determine the maximum benefit amount.

The Letter of the Ministry of Labor of the Russian Federation dated March 3, 2017 No. 17-1/OOG-314 presents the calculation of the maximum amount of child care benefits in 2017. So, the average daily earnings for calculating the monthly child care benefit are determined by dividing the amount of accrued earnings for the billing period by the number of calendar days in this period. According to Part 5.1 of Art. 14 of Federal Law No. 255-FZ, the monthly child care benefit is calculated from the average earnings of the insured person, which is determined by multiplying the average daily earnings by 30.4.

The amount of the monthly child care benefit is determined by multiplying the average earnings of the insured person by the amount of the benefit, established as a percentage of average earnings (40% of average earnings). Thus, the maximum amount of monthly child care benefits in 2017 is 23,089 rubles. ((670,000 + 718,000) rub. / 731 days x 30.4 days x 40%).

If you make the calculation according to the rules of Part 3.3 of Art. 14 of Federal Law No. 255-FZ, the average daily earnings for calculating benefits in 2017 cannot exceed 1,901.37 rubles. ((670,000 + 718,000) rub. / 730 days). Thus, in accordance with this law, the maximum amount of child care benefits in 2017 is 23,120.66 rubles. (RUB 1,901.37 x 30.4 days x 40%).

From the above explanations it follows: if the employee’s earnings for 2016 and 2015 are equal to the maximum values of the base for calculating contributions (718,000 and 670,000 rubles, respectively), the maximum amount of the benefit depends on whether there were excluded days in the billing period.

If the billing period is fully worked out, the average daily earnings are 1,898.77 rubles. ((718,000 + 670,000) rub. / 731 days). It is less than the maximum average daily earnings - 1,901.37 rubles. ((718,000 + 670,000) rub. / 730 days). Accordingly, the amount of benefits that the employee can count on is 23,089.03 rubles. (RUB 1,898.77 x 30.4 days x 40%).

If the billing period is not fully worked out, for example, due to an employee’s illness (five days), the average daily earnings is 1,911.85 rubles. ((718,000 + 670,000) rub. / (731 - 5) days). This is more than 1,901.37 rubles, so the maximum amount of child care benefits is 23,120.66 rubles. (RUB 1,901.37 x 30.4 days x 40%).

Personal income tax and insurance premiums.

According to paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, monthly child care benefits are not subject to personal income tax.

The specified benefit, paid from the funds of the Social Insurance Fund, is not subject to insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance and compulsory social insurance against industrial accidents and occupational diseases (clauses 1 clause 1 article 422 of the Tax Code of the Russian Federation, clause 1 clause 1 article 20.2 of Federal Law No. 125-FZ).

In addition, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the amount of the benefit paid (Clause 2 of Article 431 of the Tax Code of the Russian Federation, Part 2 of Article 4.6 of Federal Law No. 255-FZ).

In conclusion, we once again draw your attention to the fact that the child care benefit paid to the insured person cannot be less than the minimum amount of the child care benefit for the first child - 3,065.69 rubles, for the second child and subsequent children - 6,131 .37 rubles, but cannot be more than the maximum amount of benefits calculated in accordance with Art. 14 of Federal Law No. 255-FZ. In this case, the procedure for determining the maximum benefit amount depends on whether there were excluded days in the billing period.

Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

The procedure and conditions for the appointment and payment of state benefits to citizens with children, approved. By Order of the Ministry of Health and Social Development of the Russian Federation dated December 23, 2009 No. 1012n.

Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved. Decree of the Government of the Russian Federation dated June 15, 2007 No. 375.

Federal Law of May 19, 1995 No. 81 FZ “On state benefits for citizens with children.”

Federal Law of July 24, 1998 No. 125 FZ “On compulsory social insurance against accidents at work and occupational diseases.”

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In the new calculation of insurance premiums in section 3 “Personalized information about insured persons”, subsection 3.2.1 in line 210 “Amount of payments and other remunerations” - are child care benefits indicated for children up to 1.5 years old (the employee is on leave for child care up to 1.5 years old) and compensation of 50 rubles (the employee is on maternity leave for a child from 1.5 to 3 years old)? Does child care allowance refer to the concept of “amounts of payments and other remuneration accrued in favor of an individual”?

Child care benefits refer to the concept of “amounts of payments and other remuneration in favor of individuals” for the purposes of applying Chapter 34 of the Tax Code of the Russian Federation. When filling out subsection 3.2.1 of section 3 of the new calculation for insurance contributions, the amount of benefits must be indicated on line 210 “Amount of payments and other remuneration”.

Section 3 of the calculation is completed for all insured persons for the last three months of the billing (reporting) period, including in whose favor payments and other remunerations within the framework of labor relations were accrued during the reporting period. In personalized information about insured persons that does not contain data on the amount of payments and other remuneration accrued in favor of an individual over the last three months of the reporting (calculation) period, subsection 3.2 of section 3 is not filled in. Subsection 3.2 contains information on the amounts of payments and other remuneration accrued by payers of insurance contributions in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remunerations to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in. The procedure for filling out subsection 3.2 does not provide for exceptions for benefits (exempt from taxation) from the amounts of “payments and remunerations” indicated on the corresponding lines.

The object of taxation of insurance premiums for payers, unless otherwise provided by Article 420 of the Tax Code of the Russian Federation, is payments and other remuneration in favor of individuals subject to compulsory social insurance (clause 1 of Article 420 of the Tax Code of the Russian Federation). Separately, Article 422 of the Tax Code of the Russian Federation provides for exceptions, i.e. payments that are not subject to (exempt) from insurance premiums. In particular, these include: monthly benefits for child care up to 1.5 years. When caring for a child until he reaches 3 years of age, the monthly compensation is 50 rubles. Additional payments in favor of the employee as child care benefits up to three years old, i.e. in excess of the limits established by the state are subject to insurance premiums (letter of the Ministry of Finance of Russia dated March 21, 2017 No. 03-15-06/16239).

Taking this into account, when filling out section 3 for each employee, it is also necessary to fill out subsection 3.2.1, namely, for each month of the reporting period, on lines 210 - “amount of payments and other remunerations”, indicate the accrued benefit for up to 1.5 years and compensation for up to 3 years.

Insurance premiums: child care benefit

From a letter to the editor

Expert opinion

The company pays compensation at its own expense within the following terms (part 8 of article 13, part 1 of article 15 of the Federal Law of December 29, 2006 No. 255-FZ):

for the first time - on the next payday after her appointment;
in subsequent months - on the first of the dates established in the organization for payment of salaries in that month.

www.buhgalteria.ru

Do I need to pay insurance premiums when paying benefits for child care up to 1.5 years?

Hello!
Please tell me, if an organization pays a maternity leaver a monthly allowance for caring for the first child of 8500 rubles, it does not pay an allowance of 50 rubles because there was no application from the employee for payment of this benefit.
On the website of the chief accountant they write that compensation for child care up to three years of age exceeds 50 rubles. add contributions. If you pay compensation within the norms, do not subject it to insurance premiums (subclause 2, clause 1, article 422 of the Tax Code of the Russian Federation). If you pay additional compensation in excess of the norm (more than 50 rubles), add contributions from the excess amount.

Question: is it necessary to start paying contributions or accruals? Do incomes that are not subject to taxation (exempt from taxation) still fall under Article 217 of the Tax Code of the Russian Federation?
Thank you

Quote: Tax Code of the Russian Federation Article 422. Amounts not subject to insurance contributions
(introduced by Federal Law dated July 3, 2016 N 243-FZ)

1. The following are not subject to insurance premiums for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code:
1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance

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Are insurance premiums paid on sick leave?

lori-0003918701-bigwww.jpg

All employees for whom Social Security contributions are paid, if they fall ill, have the right to receive sick leave benefits. It is calculated on the basis of a sick leave certificate, which is issued by a doctor when the employee himself is ill or if care is needed for a sick child, as well as another family member. Pregnant women are also given sick leave before going on maternity leave.

Are sick leaves subject to insurance premiums? Our article will answer this question.

Insurance premiums for sick leave – should they be taxed?

Sick leave is paid by both the employer and the Social Insurance Fund. According to clause 1, part 2, art. 3 of Law No. 255-FZ of December 29, 2006, an ill or injured employee is reimbursed by the employer for the first three days with his own funds, and from the fourth day until the end of sick leave, the benefit is paid by the Fund. In other cases (caring for a sick child or family member, maternity benefits, etc.), sick leave is fully paid for by the Social Insurance Fund. An employee can apply for payment for as long as 6 months after illness, but the employer must calculate the amount of sick leave 10 days in advance and pay it to the employee in the next salary (Article 12 of Law No. 212-FZ of July 24, 2009).

When are disability benefits subject to insurance contributions to the Pension Fund, Compulsory Medical Insurance and Social Insurance Fund? The answer to this question is the following: sick leave insurance premiums are never subject to insurance premiums. This applies to all types of disability benefits provided for by law. Let's try to explain why.

Disability benefits paid by the Social Insurance Fund cannot be subject to insurance premiums for compulsory insurance (pension, medical and social), since these benefits are state benefits, and they are exempt from taxation on the basis of clause 1, part 1 of Art. 9 of the law of July 24, 2009 No. 212-FZ.

Employers who pay from their own funds for sick leave for the first three days, for the same reason, should not charge contributions to their part of the payment included in the temporary disability benefit.

Insurance contributions to the Social Insurance Fund for “injuries” do not apply to sick leave, as stated in paragraphs. 1 clause 1 art. 20.2 of the law of July 24, 1998 No. 125-FZ.

As we found out, sick leave contributions are not calculated, but you should remember that personal income tax must be withheld from the full amount of sick leave benefits. Payment of sick leave to an employee is made minus income tax (13%). This does not apply only to maternity benefits, which are exempt from income tax on the basis of clause 1 of Art. 217 Tax Code of the Russian Federation. There are no more taxes or contributions on sick leave.

Are insurance premiums and personal income tax calculated on the amount of maternity benefits?

No, there is no need to withhold personal income tax, and SV benefits are not assessed.

Good afternoon No, it is not subject to contributions and personal income tax is not withheld.

The following types of income of individuals are not subject to taxation (exempt from taxation):
1) state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensation paid in accordance with current legislation. At the same time, benefits that are not subject to taxation include unemployment benefits, maternity benefits;

(Article 217, “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 12/30/2012))

Quote (buhuh86): Good afternoon! No, it is not subject to contributions and personal income tax is not withheld.
Article 9. Amounts not subject to insurance premiums for payers of insurance premiums making payments and other rewards to individuals

1. The following are not subject to insurance premiums for payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law:
1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;

(Article 9, Federal Law of July 24, 2009 N 212-FZ (as amended on December 25, 2012) “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”)

Article 217. Income not subject to taxation (exempt from taxation)

Personal income tax taxation of maternity benefits

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Taxation of personal income tax for child care benefits up to 1.5 years old

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Insurance premiums: child care benefit

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This is interesting:

Insurance premiums: child care benefit

From a letter to the editor

Expert opinion

Do I need to pay insurance premiums when paying benefits for child care up to 1.5 years?

Are insurance premiums paid on sick leave?

lori-0003918701-bigwww.jpg

Insurance premiums for sick leave – should they be taxed?

Are insurance premiums and personal income tax calculated on the amount of maternity benefits?

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