Is vacation pay issued in the middle of the month shown as a separate item in Form 2 of personal income tax, but personal income tax on them will be transferred until the end of the month. Is the advance not reflected separately? Personal income tax on the entire amount for the month is transferred on the last day of the month (also the date of issue).

Answer

Yes, it shows. Reflect vacation pay in the month in which they were paid under income code 2012. The advance paid is not included in the 2-NDFL certificate.

How to draw up a certificate in form 2-NDFL

Situation: How to reflect the amount of vacation pay in a certificate in form 2-NDFL if the vacation starts in one month and ends in another

An example of how vacation pay is reflected in a certificate using Form 2-NDFL. An employee's vacation begins in one month and ends in another.

Organization economist A.S. Kondratyev was granted basic paid leave from December 26, 2015 to January 15, 2016. The amount of accrued vacation pay is 10,000 rubles. Kondratiev has no children.

The amount of personal income tax on vacation pay was 1,300 rubles. (RUB 10,000 × 13%).

On December 19, 2015, Kondratyev received vacation pay from the organization’s cash desk in the amount of:
10,000 rub. - 1300 rub. = 8700 rub.

Despite the fact that the employee’s vacation ends in 2016, the organization’s accountant included the amount of accrued vacation pay in his taxable income for 2015.

In December 2013 there was a vacation that goes into January 2014. Question: When filling out RSV-1 and personalized data, the amount of income for 2013 is 213 thousand - income for 2013. When filling out information 2, income was filled in taking into account vacation for January 2014 - 214 thousand. As I was told, the data on the RSV-1, personalized data and 2-NDFL must match, so I artificially reduced the amount in the 2-NDFL certificate to 213 thousand, and in the line “accrued” and “paid” I put the amount of tax according to accruals. I have a question 1. Should the amounts for the DAM and 2-NDFL be the same? 2 How to reflect the amount of overpayment of vacation tax for January 2014?

Answer

In cases where vacation begins in one year and ends in another, the entire amount of vacation pay must be reflected in section 3 of the certificate for 2013 in the column for December. Contributions for compulsory pension (social, medical) insurance accrued on the amount of vacation pay must be accrued in the same month as vacation pay - in December. Vacation pay accrued to an employee in December for December - January, the amount of vacation pay must be reflected in the calculations for insurance premiums as part of the base for December.

The rationale for this position is given below in the materials of the Glavbukh System

1. Article: We analyze difficult situations that arise when filling out a 2-NDFL certificate

Situation No. 1 Vacation time affects two months

Often employees take a vacation that spans two months at once. For example, it starts at the end of April and ends at the beginning of May. In such a situation, the question arises: how to reflect vacation pay in form 2-NDFL - in one amount or broken down by month?

The rules for issuing a 2-NDFL certificate are such that income (except for wages) must be reflected in it on the date when the employee received it. This means that vacation pay must be recorded in the month in which the employee received it.* According to the rules of the Labor Code of the Russian Federation, vacation pay must be issued no later than three days before the start of the vacation. Consequently, vacation pay for vacations falling within two months is included in the income of the month in which they were issued.*

The same should be done in cases where the vacation begins in one year and ends in another. Therefore, if your employee took a vacation in December 2012 - January 2013, then the entire amount of vacation pay must be reflected in the certificate for 2012 in the column for December. There is no need to split the personal income tax amount over two years in proportion to vacation days.*

The principle of reflecting income in a certificate upon receipt does not apply to all situations. So, some employers pay December salaries in December, and some - in January, after the holidays. Personal income tax from a salary is transferred to the budget on the day it is paid, maximum - on the next day if the salary is issued from cash proceeds (). Accordingly, the question arises: is it necessary to reflect the December salary paid in January in the 2-NDFL certificate for the previous year?

Example 1.   An example of how salary for December and vacation pay for December - January are reflected in a 2-NDFL certificate

To the employee of Romashka LLC S.S. Petrov was granted paid leave from December 24, 2012 to January 13, 2013. The amount of accrued vacation pay for January - December amounted to 12,000 rubles. and was transferred to the card minus tax on December 18, 2012. Salary for December, accrued in the amount of 30,000 rubles, S.S. Petrov received it on January 10, and a tax of 3,900 rubles was withheld from him. (RUB 30,000 × 13%).

The tax payable on the amount of vacation pay amounted to 1,560 rubles. (RUB 12,000 × 13%) and was fully paid to the budget on the day vacation pay was paid (December 18).

In certificate 2-NDFL for 2012 S.S. Petrov in the column for the month “December” the following were indicated:

Salary amount for December (RUB 30,000) according to income code 2000;

The amount of vacation pay for December - January (12,000 rubles) according to income code 2012.

The lines “Tax amount calculated”, “Tax amount withheld” and “Tax amount transferred” included personal income tax on vacation pay for December - January (1,560 rubles)* and on December salary (3,900 rubles).

N.P.  Epikhin,

expert of the magazine "Simplified"

2. Article: Personal income tax on rolling leave

With rolling leave, a situation arises when the employee is paid income related to the future month. However It is necessary to withhold personal income tax when paying vacation pay(and Tax Code of the Russian Federation). That is, at the moment when the organization pays vacation pay to the employee, it is necessary to calculate personal income tax on the entire amount of vacation pay.

As noted earlier, vacation pay must be paid to the employee three days before he goes on vacation ( ).

Income code - vacation pay has an individual 4-digit number - is required for affixing in the 2-NDFL certificate. Let's consider what it could be, whether it will change in 2019 and why vacation pay needs to be allocated as a separate code in the 2-NDFL certificate.

Why should vacation time be taken into account separately from basic earnings?

Vacation payments to an employee are one of the forms social guarantees, provided for in Art. 114 Labor Code of the Russian Federation. But they cannot be considered as wages, since during vacation the employee de facto does not work.

The difference between payments for time worked and for annual rest is significant, since they provide for different points for calculating the taxable base for personal income tax:

• earnings for days worked - the last day of the month of its accrual or the day of termination of the working relationship (clause 2 of Article 223 of the Tax Code of the Russian Federation);
• vacation pay - the day of the expense transaction for their payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

That is, the tax agent is obliged to calculate and withhold personal income tax at the time of payment of vacation pay, and he has the right to transfer the withheld amount to the budget until the last day of the month in which the payment was made.

This judgment was officially confirmed by the Russian Ministry of Finance in its letter dated January 17, 2017 No. 03-04-06/1618.

Thus, a separate reflection of the vacation pay code in the 2-NDFL certificate is required so that tax authorities can monitor compliance with the deadlines and amounts of tax transfers.

The current personal income tax code in 2019 for vacation pay and for its compensation

For a complete list of income codes in the 2-NDFL certificate, see the article "List of income codes in the 2-NDFL certificate (2012, 4800, etc.)"

What accrual period for vacation pay income code should be in the 2-NDFL certificate?

Another question that concerns an accountant in the “Salaries and Personnel” section is how to correctly calculate personal income tax for a time period, taking into account the employee’s tax deductions.

As you know, vacation is paid according to the average earnings for the entire vacation period at once. If in a situation where the vacation period falls within the framework of one month, everything is clear, then what to do with “rolling” vacations, the end date of which does not fall in the month when they were paid?

Reply to this question Both the tax authorities and the Ministry of Finance have repeatedly given, including in the letters that we mentioned earlier: regardless of the start and end dates of the vacation, the period for receiving income will be the month in which the vacation pay was actually paid.

About reduction tax base for individuals read.

Results

In the 2-NDFL certificate, payments to vacationers must be separated from wages and accounted for under a separate income code. This will allow you to comply with the requirements of tax legislation regarding the procedure for tax accounting and filling out reports.

In certificate 2 of personal income tax, the employer reflects payments in favor of employees. Each income is assigned a unique code. A separate designation is also provided for vacation payments. Since a person is not working at this time, it is not correct to consider monetary amounts as wages. 2012 – Personal income tax – vacation pay income code in certificate 2 of personal income tax.

2 personal income tax reflects income subject to taxation. The taxpayer of insurance premiums and personal income tax of employees is the employer, who reports in Form 2 of personal income tax to the tax office. Each payment is reflected in the reporting under a “unique” code.

Payments of wages and vacation pay have a number of main differences. The first thing is paying taxes. The personal income tax rate in both cases will be 13% (if the employee is a tax resident). In both cases, the employer must withhold the tax on the day of payment, but the timing of transferring the tax to the budget is not the same.

When transferring wages, this is the next day after the day of payment; for vacation pay, this is the last day of the month. Therefore, the vacation is indicated separately in the certificate so that the supervisory authorities can control the timing of tax payment.

Another question that concerns accountants is how to correctly calculate personal income tax for “rolling over” vacation pay, when an employee goes on vacation in one month and returns in another. In certificate 2 of personal income tax, income is reflected in the month in which the money was transferred to the employee, regardless of the start or end time of the period.

Important! Vacation pay is transferred to the employee in advance, in one amount for this period.

Leave and compensation

In labor legislation there is a concept called vacation compensation. This is a cash payment that is transferred to the employee for vacation days, but the person is not resting at this moment. Compensation in lieu of rest is received only for vacation days that exceed 28 days.

So, for example, employees with irregular working hours have an additional 3 days of rest, they are issued a compensation payment.

Attention! Additional leave for work in hazardous working conditions cannot be replaced by compensation.

An exception to this rule is the dismissal of an employee. If upon dismissal a person has days off, they are replaced by a cash payment and transferred on the day of dismissal along with the payment.

Previously, a separate code designation for compensation was not provided.

In practice, there were 3 options for reflecting accrued payments:

• 2000 – salary code;
• 2012 – vacation pay number in the certificate;
• 4800 – other income. This is the option recommended by the Federal Tax Service.

But at the end of 2017, income codes were revised and new designations appeared, including for compensation. Now in 2nd personal income tax this amount is reflected using code 2013 in the month in which the funds were paid.

Compensation is also paid instead of vacation, and in addition to it. For state and municipal employees, such payments are guaranteed by law; compensation is paid for 10 days - a one-time payment for vacation. It is reflected in the reporting under code 4800.

People working in other areas receive such a payment if provided for by local regulations. regulations employer. But organizations have no obligation to pay compensation. If the company provides for such payments, they are shown in 2nd personal income tax as financial assistance - code 2760.

Leave at the initiative of the employee

Is there a separate code for unpaid leave? Such leave is issued at the request of the employee. With the consent of the employer, leave at his own expense is issued for a number of days or months. There is no need to indicate it in the certificate, since during this period wages is not accrued, therefore personal income tax is not withheld, and the report shows only taxable payments.

Leave without pay at the initiative of the employer

There is no such concept in labor legislation and the employer does not have the right to send employees on unpaid leave.

An organization can suspend an employee from work, but for this there must be compelling reasons:

• The employee is in a state of alcohol, drug or other intoxication;
• has not passed the labor safety certification;
• did not pass the mandatory medical examination;
• has contraindications for the work performed.

The period of suspension from work is not paid, which means there is no need to indicate it in 2nd personal income tax.

If the employer does not provide employees with work, he places them on idle time. Downtime is paid from the organization's funds - at least 2/3 of the salary. In the certificate, these payments are coded 4800 as “other income” - this is not wages, but a guarantee payment.

Let's look at a sample of filling out a certificate using the following example. Stepanova L.V. got a job on February 1, 2017. Her salary is 38,900 rubles. She was granted annual leave from July 31 to August 13.

Pay cash produced on July 26. At the request of the employee, Stepanova was granted unpaid leave for the entire month of October. And on December 1, the employee quit. On the day of dismissal, compensation was paid for 9 days of vacation not taken.

Since vacation pay is paid in advance, it will appear on the invoice in July, because most vacation days fall in August. Earnings in July and August will be calculated in proportion to the time worked.

There will be no payments for October, since Stepanova did not work this month. Compensation for vacation and payment will be reflected in December, because the money was transferred on the day of dismissal - December 1.

Certificate 2 of personal income tax for 2017 is as follows:

For each type of income in 2 personal income tax there is a code. The tax agent is obliged to correctly reflect individuals payments made. Vacation pay is recorded under the code 2012, since it is not wages. A separate code is also provided for compensation for unused vacation – 2013.

Representatives of the department, in particular, explained that if an employee is dismissed before the end of the year for which he has already received annual paid leave, the tax agent must withhold the amounts of vacation pay for unworked vacation days. The deduction of overpaid vacation pay from the employee’s income entails, in turn, the return of personal income tax amounts. At the same time, in the certificate of income of an individual in form 2-NDFL based on the results tax period updated tax obligations. And in the Calculation of insurance premiums, if negative values ​​of indicators were indicated, it is necessary to submit an updated Calculation ().

Let us remind you that tax agents must submit to the tax authority at the place of their registration a document in form 2-NDFL containing information on the income of individuals in the expired tax period and the amount of tax calculated, withheld and transferred to the budget system of the Russian Federation for this tax period for each individual , annually no later than April 1 of the year following the expired tax period ().

In this case, the date of actual receipt of income in the form of vacation pay is defined as the day of payment of these incomes, including the transfer of income to the taxpayer’s bank accounts, regardless of which month it was accrued (). At the same time, when filling out form 2-NDFL, income is reflected in those months of the tax period in which these incomes were actually paid.

At the same time, if an employee is dismissed before the end of the year, for which he has already received annual paid leave, it is necessary to return the excessively withheld personal income tax amounts and take this operation into account in the 2-personal income tax form. In turn, the return of the tax amount transferred to the budget of the Russian Federation to the tax agent is carried out by the tax authority in the manner established by ().

As for insurance premiums, in case of adjustment of the base for their calculation for previous reporting periods, the payer of insurance premiums must submit an updated Calculation. At the same time, in the current reporting period the amount of the recalculation made for the previous period is not reflected.

Tax officials also clarified that negative values ​​are not provided for when filling out indicators in the Calculation lines (Section II " " of the Procedure). In addition, data on accrued insurance premiums from calculations containing negative values ​​cannot be reflected by the Pension Fund of Russia on the individual personal accounts of insured persons. Such data must be returned to the tax authorities (clause 1-2 of article 11.1 Federal Law dated April 1, 1996 No. 27-FZ "").

Based on this, if the payer previously submitted a settlement with the tax authority negative values, then he must subsequently submit an updated Calculation.