Пособие по нетрудоспособности, в просторечии - sick leave, often raises many questions from both the accountant and the employee. Sometimes the employee expects a large amount, but in the end it turns out to be unpleasantly surprised. What is the reason? Is personal income tax taken from a sick-list?
The amount of disability allowance is often notjustifies expectations, and there are a number of reasons for this. Who should beware of the hospital, and who is still profitable? Let's figure it out together.
Sick leave: payment features
Why a temporary disability allowanceoften less than the average wage of an employee? It is all a matter of calculus. For the calculation of benefits for the hospital take two years prior to the current. This means that the sick-list, which begins in 2017, is paid from the wages of 2015 and 2016. It is worth to be surprised here, because in most cases wages are rising, indexed, and the employee in 2017 receives more sums than in previous years. However, for the calculation of the sick leave, the past years are taken. This is the main reason for low payouts.
При этом вся сумма заработной платы делится к the same for seven hundred and thirty days, that is, for the total number of days in a calendar two years. And again, not only working days, but also days off. However, it can be slightly compensated by the fact that all days of sick leave are paid, even if the employee during this period had to rest, for example, during shift work.
It is not profitable to take sick leave and those who havemaximum high wages. So it is worth knowing what the maximum amount of total wages per year is taken for each specific year. If the total amount paid by the employee was higher, then he loses money.
But those who receive Minimal may not worry. The minimum amount of payments for sick leave is also regulated. However, depending on the length of service, it can also be reduced.
What else can reduce the amount of benefit?
NDFL with sick leave - not the only way to reduce the amount received.The payment of benefits is directly related to the experience of the employee. Moreover, if the employee has worked officially less than five full years, then his benefit amount will be paid in the amount of sixty percent.
При работе от пяти до восьми лет работник может expect 80% payment. And only with the experience of eight years he is entitled to one hundred percent payment of sick leave. It should be noted that the total length of service is taken into account, it does not matter whether you used to work in one enterprise or not.
It is also worth remembering that the sick leave, which is issued to the parent for the care of his child, is not fully paid. Over ten days payment is 50%.
Is personal income tax taken from a sick-list?
Ответ на данный вопрос один: да.A sick list for general illness, injury or care for a sick family member is paid to the employee and is taxed. The explanation for this is in Article 217 of the Labor Code. According to this act, payment for the days of incapacity for work is the income of a citizen, and therefore, should be subject to personal income tax.
From the sick-list which is giventhe employer, however, is not charged standard insurance premiums. Because of this, the periods of the sick-list are saved when paid for the next year, but the amounts from the calculation are removed. That is, if the employee has been on sick leave for a long time in 2014, then payment in 2015 and 2016 will be lower. NDFL and sick leave of 2014 do not differ from payments in 2017.
Maternity allowance: features
In all situations, the sick leave is subject to personal income tax. No, you can separately select the list of disability, which is issued to women on maternity leave. It has code 05 and is issued for 140 days.
At the same time, the sick list is also attachedcertificate of registration in early pregnancy. Therefore, it is more profitable for women to get registered immediately. Allowance, though small, but there is a place to be.
NDFL with such a hospital plan is not charged. Accordingly, insurance premiums for this period are not charged.
What other benefits for pregnant women?
We found out withholding personal income tax from hospitalsheet directly for maternity or not. Still, at this point, the advantages of this type of payment do not end. Those who leave on maternity leave should know that their payout may be higher than with a simple sick leave.
For example, if a woman leaves the decree inthe decree, she has the right to replace those years in which she did not work for previous ones. Also the case with the period of sick leave. If, in case of general illness, an employee in any case divides his income by 730 days, then when calculating maternity allowance, the benefit for sickness benefit sheets is deducted for child care. And once the number of days becomes less, the amount of payment for one day increases.
Таким образом, НДФЛ с больничного листа берется.And this is done at the standard rate - thirteen percent. The only exception is maternity allowance, that is, when there is a disability sheet with code 05. However, this is not the only minus payment for sick leave now. And the total amount of benefits often disappoints the employee.
