Maternity leave: highlights
Is income tax calculated on maternity leave?
This question worries both the person responsible for the event and accountants involved in payroll issues, since mistakes are fraught with fines. In 2022, maternity benefits, as well as other types of benefits, are paid to the employee by the Social Insurance Fund itself. An exception is ordinary sick leave for illness or caring for a sick relative. In this case, the employer pays for the first 3 days of illness and withholds personal income tax. The fund withholds tax on the rest of the sick leave benefit.
ConsultantPlus experts explained step by step what an employer needs to do to pay benefits in 2022, including directly from the Social Insurance Fund of the Russian Federation. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.
In our country, women are provided with benefits from social insurance funds for 70 days before giving birth and the same amount after (with the exception of complicated pregnancy and childbirth). Unlike regular sick leave, in which the employer pays for the first 3 days, the cost of sick leave for pregnancy and childbirth is fully borne by the Social Insurance Fund. The main points of the procedure for calculating and paying maternity benefits are regulated by law dated December 29, 2006 No. 255-FZ. To receive maternity benefits, the following documents are required:
- sick leave (or leaves if the woman has several jobs and plans to receive benefits in each of them);
- a certificate of earnings for the years, data for which will be taken into account for sick leave payments, if the woman had other jobs in these years.
Read about the rules by which the duration of maternity leave is determined in this article.
Maternity benefits and personal income tax
→ → Current as of: November 26, 2015 The employer must pay its employee maternity benefits for the period of leave that is provided to her in connection with pregnancy. In general, it is 70 calendar days before childbirth and the same amount after childbirth.
Leave is granted and benefits are paid based on the employee’s application and certificate of incapacity for work (, , , ,).
To correctly calculate benefits, the employer may also need a certificate of the amount of earnings from the employee’s previous place of work (). After paying the benefit, the employer will be able to reduce by it the amount of contributions for temporary disability and in connection with maternity paid to the Social Insurance Fund (,). That is, in the end, the entire amount of the benefit will be paid from the Social Insurance Fund.
Maternity benefit refers to state benefits that (). Therefore, there is no need to calculate and withhold tax from it.
As a general rule, the benefit is calculated based on the employee’s average earnings for the last 2 calendar years preceding the year in which the employee takes maternity leave (, ,).
At the same time, the amount of average earnings is limited by the maximum value of the base for calculating insurance premiums for the corresponding calendar year (). Because of this limitation, your average monthly benefit may be less than your average monthly earnings.
In this regard, some employers, at their own expense, pay additional maternity benefits to their employees up to average earnings. Such an additional payment does not apply to state benefits, therefore it should be subject to personal income tax in the general manner (). Allowance for child care under 1.5 years of age is also a state benefit, exempt from personal income tax ().
Therefore, there is no need to withhold tax from it either.
Since maternity benefits and child care benefits up to 1.5 years are not subject to personal income tax, maternity benefits and child care benefits are not reflected in the 2-NDFL certificate (). And the additional payment up to the average earnings is reflected in the certificate with code 4800 “Other income” ().
The same code will need to be indicated in 2-NDFL certificates for 2015 in accordance with the new codes approved by the Federal Tax Service (). In general, there is no need to submit 2-NDFL for an employee on maternity leave who does not receive any income other than child care benefits.
certificates in form 2-NDFL submitted in 2015, you can certificates submitted in 2016 based on the results of 2015, you can. Also read:
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Taxation of maternity leave in 2022: is personal income tax withheld from these payments?
In paragraph 1 of Art. 217 of the Tax Code of the Russian Federation contains an unambiguous answer to the question of whether income tax is withheld from maternity leave. The text of this article states that maternity benefits are not subject to personal income tax. This makes maternity benefits different from regular sick leave, from which personal income tax must be withheld.
Unemployed women are not entitled to maternity leave, with the exception of those who were dismissed due to the liquidation of the organization. Like women who go on regular maternity leave, they receive all the required payments without having to reduce them by the amount of income tax.
In addition, all pregnant women have the right to 2 more benefits:
- A one-time payment for those who registered at the antenatal clinic before the 12th week of pregnancy. From 07/01/2021, not everyone receives this payment and according to new rules.
- A lump sum payment for the birth of a child. Its basic value, established by law, is 8,000 rubles. Taking into account indexation, this benefit from 02/01/2022 is equal to 20,472.77 rubles.
Income tax is not deducted from the amounts of these payments, as well as from maternity payments.
Read more about the types and amounts of child benefits in 2022 here.
Codes of income that are subject to personal income tax when the limit is exceeded
Income code 2720 – cash gifts to the employee. If the amount exceeds 4,000 rubles, then tax is charged on the excess. In the certificate, the amount of the gift is shown with income code 2720 and at the same time with deduction code 501 .
Income code 2760 – financial assistance to an employee or former employee who has retired. If the amount of assistance exceeds 4,000 rubles, then a tax is levied on the excess. In the certificate, the amount of financial assistance is shown with the income code 2760 and at the same time the deduction code 503 .
Income code 2762 – one-time payment in connection with the birth of a child. If the amount exceeds 50,000 for each child, but for both parents, then tax is charged on the excess amount. In the certificate, this amount is shown with income code 2762 and deduction code 504 .
Income tax on maternity leave in 2022
There have been no changes in the rules for calculating maternity benefits or in the issue of taxation of their personal income tax in 2022. This means that in 2022, maternity leave will still not be subject to income tax. However, traditional changes have been made to the amounts depending on the size of the minimum wage and the value of the employee’s income, within the limits of which this income is subject to contributions for disability and maternity insurance.
Based on these values, from 01/01/2022 for maternity leave:
- the minimum value in connection with the next increase in the minimum wage (up to 13,890 rubles) will be 63,932.40 rubles. in case of normal birth (within 140 days);
- the minimum amount for complicated childbirth (for 156 days) will be 71,238.96 rubles;
- the minimum amount for a multiple pregnancy (for 194 days) will be 88,592.04 rubles.
How to calculate the maximum amount of maternity benefits, see the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.
Entering maternity benefits into 2 personal income taxes
Form 2 of personal income tax is provided to reflect the taxable income of a person and the personal income tax withheld from them.
Help 2 personal income tax
Important! In the case of sick leave, according to the BIR, the tax is not calculated and is not reflected in the certificate.
So, if an employee has been on vacation for a year and a half, then during this period the following consequences arise:
- according to Form 2 of personal income tax, she will have no income (unless she starts working somewhere part-time);
- Personalized reporting is not submitted to the Federal Tax Service for maternity leave.
But if an employee requests a certificate for the period of sick leave, then what is the procedure for obtaining it? After all, the employer does not have the right to refuse her in accordance with Articles 230, 62 and 22 of the Labor Code of the Russian Federation, letter of the Federal Tax Service of Russia for the city of Moscow dated February 24, 2011 N 20-14/3/16873.
Attention! If a current or former employee applies for a personal income tax certificate 2, the employer does not have the right to refuse to issue it. The number of requests for a document is not limited.
There are the following options on this issue:
- issue a zero certificate to the employee - since 2022, there are separate forms for the Federal Tax Service and for personnel, so the second option can be made “zero”;
- issue a certificate of income in free form or on the letterhead of the department for which the information is needed.
Is income tax taken from the income of a working maternity leave and how to fill out a 2-NDFL certificate for her
As mentioned above, the question of whether income tax is withheld from maternity leave is important for accountants who issue income certificates (formerly 2-NDFL). Indeed, what should this certificate be for a maternity leave?
After maternity leave, the employee has the right to parental leave for up to 1.5 years, during which she (also at the expense of the Social Insurance Fund) is paid a monthly allowance.
Read more about these payments in this material.
Since payments related to child care are also not subject to personal income tax, it may turn out that a woman has no income during the year for which she needs to submit a 2-NDFL certificate to the Federal Tax Service. That is, in such a situation, a certificate is not issued.
However, current legislation allows a woman on maternity leave to work (Article 256 of the Labor Code of the Russian Federation) with the condition that the work will be carried out part-time. In this case, the 2-NDFL certificate is issued in the general manner.
For information about the time frame for issuing a 2-NDFL certificate, read the article “The employee was not issued a 2-NDFL certificate? Wait for the trial .
What is the income code in certificate 2 personal income tax maternity leave
We talked about coding children's deductions from 2022 here. Generate a 2-NDFL certificate automatically in the online service Kontur.Accounting.
Here you can keep records, pay salaries and submit reports. The first month of operation is free for all new users. Income code 2003 - a bonus from the company’s net profit, targeted income or special purpose funds. Income code 2010 - income from civil contracts, excluding copyright contracts.
Income code 2012 - vacation pay. Income code 2300 - sick leave benefit. It is subject to personal income tax, so the amount is included in the certificate.
At the same time, maternity and child benefits are not subject to income tax, and they do not need to be indicated in the certificate. Income code 2610 - indicates the employee’s material benefit from loans.
Important Income code 2001 is remuneration to members of the board of directors.
Income code 1400 - an individual’s income from renting out property (if it is not transport, communications or computer networks).
Results
To the question of whether income tax is taken from maternity leave, there is only one answer - negative. Unlike payments for regular sick leave, maternity benefits should not be subject to personal income tax. This is clearly indicated in paragraph 1 of Art. 217 Tax Code of the Russian Federation.
Sources:
- Tax Code of the Russian Federation
- Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
How is the personal income tax maternity benefit issued?
By law, this should correspond to the period of 30 weeks of pregnancy for a single pregnancy or 28 weeks for a multiple pregnancy. In some cases, women continue to be in the workplace and perform their duties after this period. In this case, a certificate of temporary incapacity for work will be issued precisely at the moment of going on maternity leave.
Thus, the number of days is reduced, as is the amount of maternity benefits, which is calculated from a specific number of vacation days.
A woman’s going on maternity leave is based on her receipt of sick leave for the entire period. 255 tax code; maternity benefits are issued on the basis of a certificate of incapacity for work due to pregnancy; the number of days of maternity leave is fixed and does not depend on the annual leave used;
