Labor legislation gives a pregnant employee the right not to go to work for some time.

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During this period of time, popularly called decree, the employer must accrue benefits to her.

Defines the official name of this period of time - leave associated with pregnancy and childbirth.

Basic moments

Leave related to pregnancy and childbirth is granted on the basis of sick leave, lasting 140 days (70 before childbirth and 70 after it).

In cases of complex or multiple pregnancies, as well as childbirth with complications, the duration of sick leave can be increased to 180 days.

Labor legislation prohibits an employer from trying to shorten a woman’s time on maternity leave and demanding her return to work early.

A reduction in the duration of maternity leave is provided for by law only if:

• the employee herself will want this and her health condition will allow her to do this;
• the pregnancy will be terminated;
• the child will be stillborn or die after birth without surviving 6 days.

Definitions

Labor legislation implementing legal regulation the provision of vacations does not contain such a thing as “maternity leave”. This definition is a common one.

The law distinguishes between two types of leave that accompany pregnancy, childbirth and subsequent care of the baby, which together constitute maternity leave:

Procedure for paying the amount

For the entire period maternity leave the woman will receive state benefits ( maternity payments).

Maternity payments are calculated based on:

• a certain billing period;
• average salary for the last two years;
• total duration of vacation.

The algorithm for calculating and paying maternity benefits can be presented as follows:

1. At approximately 30 weeks, a pregnant employee receives a sick leave certificate from the medical institution where she is registered and provides it to the enterprise.
2. The personnel department or accounting department is preparing an order to grant leave to this employee in connection with her pregnancy.
3. Within 10 days, based on the order and sick leave, the accounting department calculates the amount of benefits based on the employee’s average earnings based on accounting data.
4. On the dates of the next salary payment, the employee receives the entire amount of maternity benefits accrued by the accounting department at the enterprise’s cash desk.
5. Information about accrued and made payments is transmitted to the Social Insurance Fund.
6. The Social Insurance Fund compensates the company for the entire amount of maternity benefits paid to the pregnant woman.

Normative base

The procedure for calculating, paying and taxing maternity benefits is regulated by a number of regulatory documents:

1. The Labor Code provides guarantees for the provision of maternity leave.
2. A detailed definition of leave under the BiR, its duration and the procedure for providing it is determined.
3. The procedure for taxation of maternity payments is established by the Tax Code.
4. The calculation of maternity benefits is carried out in accordance with the requirements established by Art. 14 of Law No. 255-FZ.
5. For pregnant women taking maternity leave in 2019, Part 1 of Art. 14 of the above law prescribes using 2019 and 2019 for the billing period.
6. The periods excluded from the calculation of average earnings are established by part 3.1 of Art. 14 of this Law.
7. When calculating maternity benefits for a pregnant employee who worked part-time before going on maternity leave, the part-time coefficient should be applied. These requirements are put forward by part 1.1 of Art. 14 of Law No. 255-FZ. Failure to apply this coefficient will lead to an overestimation of maternity payments, which the Social Insurance Fund will refuse to compensate for. Based on the analysis of judicial practice, the trial will not yield anything, since the court will take the position of the FSS.
8. If in the billing period that is used when calculating maternity benefits there was no earnings or its amount is below the minimum wage established by law, the accountant calculating average earnings should be guided by the formula given in.

Are maternity payments subject to income tax?

Payment of maternity benefits is an issue that worries not only expectant mothers, but also employers, as well as accounting employees responsible for their calculation.

Since maternity payments are subject to compensation by the social insurance fund, errors made in their calculation may result in the company’s refusal to reimburse the company.

Despite the fact that the issues of taxation of maternity payments are quite clearly regulated by the current legislation, accountants who accrue them have many questions.

This is especially true for non-standard situations when a maternity worker works or combines several positions, or works part-time.

For workers

Tax legislation () determines the types of state benefits that are not subject to personal income tax. Maternity payments are also included among such benefits.

The Ministry of Finance also provides clarification on this issue in its commentary on the rules that exempt all types of state benefits from taxation.

Withholding taxes from this type of payment will be illegal and must be compensated in full.

For the unemployed

The legislation provides that this type of social benefits, such as maternity benefits, is intended to support working women, therefore its accrual is tied to the amount of average earnings.

Women who are not working and who are not registered with the employment service as unemployed will not have the right to receive maternity benefits.

Unemployed women will be able to receive maternity benefits only if they have lost their jobs as a result of the liquidation of an enterprise or staff reduction. They must be registered with the employment service.

To receive maternity benefits, an unemployed woman must contact the social security authorities, who will make payments based on the relevant application and a medical certificate from the consultation.

Simplified

Individual entrepreneurs, carrying out their business activities, very often choose a preferential, simplified regime for taxation of the income they receive.

Tax legislation in this case exempts them from a number of taxes, including personal income tax. Therefore, the income of simplified entrepreneurs should not be subject to personal income tax.

However, with social benefits the issue is somewhat different. The fact is that the legislation does not oblige individual entrepreneurs to enter into social insurance agreements with the Social Insurance Fund; this is a matter of voluntary choice by the entrepreneur.

If such an agreement was not concluded by the entrepreneur, then he does not have the right to receive social benefits, which include maternity benefits.

That is, simplified entrepreneurs without a social insurance agreement are in the same position as unemployed women on maternity leave, for whom contributions are calculated on the basis of the minimum wage and paid in a fixed amount.

An individual entrepreneur can become recipients of maternity social payments if he enters into an agreement with the Social Insurance Fund at least one year before the maternity leave and becomes a voluntary payer of social contributions.

The amount of maternity leave will directly depend on the amount of contributions that were accrued and paid by the woman entrepreneur. The Social Insurance Fund will calculate and pay benefits.

The use of a simplified tax regime does not cancel the obligation for individual entrepreneurs to pay contributions to the Social Insurance Fund from the income of their employees, along with other employers.

Therefore, employees who work for individual entrepreneurs should receive maternity benefits on a general basis.

When working part-time

A woman who works simultaneously in several organizations and whose labor relations with enterprises are formalized in accordance with the Labor Code has the right to receive benefits for each place of work.

The basis for registration of maternity leave will be sick leave, which in this case is issued in several copies for each employer.

The law obliges the employer at the additional place of work to accrue and pay maternity benefits in the same manner as at the main place of work.

It is necessary to distinguish part-time work from combination. If a maternity leaver combined work in several positions at one company, then maternity benefits will be paid only once.

Certificate 2-NDFL for maternity leave

I approved the form for the purpose of informing the tax authorities about the income paid for the previous year.

These certificates are filled out and provided by tax agents to the tax authorities separately for each individual to whom any income was paid by this tax agent.

Information for filling out these certificates about the amount of income paid and taxes withheld from them is taken from the accounting and tax registers.

Tax legislation () provides for the provision of 2-NDFL certificates on income that was taxed.

Since payments received by maternity leave are not taxed, you will not need to provide tax certificates regarding them.

Shortly before giving birth, a pregnant woman is assigned and paid so-called maternity benefits, referred to in the regulatory framework as maternity benefits. Let's look at the features of taxation of maternity payments in 2018.

Who is entitled to maternity benefits?

In accordance with the Order of the Ministry of Health and social development RF dated December 23, 2009 No. 1012n “On approval of the Procedure and conditions for the appointment and payment of state benefits to citizens with children” the following are entitled to receive maternity benefits:

• women subject to compulsory social insurance in case of temporary disability and in connection with maternity, including women from among the civilian personnel of military formations Russian Federation located on the territories of foreign states, in cases provided for by international treaties of the Russian Federation;
• women dismissed due to the liquidation of organizations, termination of activities by individuals as individual entrepreneurs, termination of powers by notaries engaged in private practice, and termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose professional activity in accordance with federal laws, is subject to state registration and (or) licensing during the twelve months preceding the day they are recognized as unemployed in the prescribed manner;
• women studying full-time on a paid or free basis in professional educational organizations, educational organizations higher education, educational organizations of additional professional education and scientific organizations (hereinafter referred to as full-time students in educational organizations);
• women passing military service under contract, service as privates and commanding officers in internal affairs bodies, in the State fire service, in institutions and bodies of the penal system, in authorities for control over the circulation of narcotic drugs and psychotropic substances, in customs authorities;
• the women mentioned above when they adopt a child (children) under the age of three months.

How are maternity benefits calculated?

Maternity payments are accrued to women on so-called maternity leave, which amounts to:

• 140 days – for uncomplicated pregnancy;
• 156 days – in case of severe labor;
• 194 days – for multiple pregnancy.

Depending on the number of children the expectant mother is expecting, maternity leave may begin at different terms pregnancy:

To calculate maternity payments, the basis is taken:

• average daily earnings of a pregnant woman;
• duration of vacation.

To calculate the average daily earnings, a woman’s earnings are taken for 2 years (730 days) preceding the year when maternity leave was granted (Federal Law of December 29, 2006 No. 255-FZ “On compulsory insurance in case of temporary disability and in connection with with motherhood"). All employee income that is subject to calculation when paying insurance premiums to the Federal Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund is taken into account.

Thus, the formula for calculating average daily earnings will be as follows:

* In accordance with paragraph 3.1 of Article 14 Federal Law dated December 29, 2006 No. 255-FZ, when calculating the average daily earnings for calculating maternity benefits, days that fell in the following periods are excluded from the number of days for the specified period:

• period of temporary disability, maternity leave, parental leave;
• the period of release of an employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if no accrual was accrued on this wage insurance premiums in the Federal Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.

After calculating the average daily earnings, it is necessary to determine the size daily allowance, which depends on how long the pregnant woman has been (Article 11 of the Federal Law of December 29, 2006 No. 255-FZ):

After calculating the amount of daily earnings, you can begin calculating maternity payments:

When calculating maternity benefits, there is a maximum threshold limited by the maximum amount of income subject to calculation of insurance premiums:

• 2015 – 670,000 rubles;
• 2016 – 718,000 rubles.

Thus, The maximum average daily earnings will be (670000 + 718000) / 730 = 1901.37 ruble.

Example:

Pregnant employee Solovyova S.S. On October 28, 2017, she provided a certificate of temporary incapacity for work, which indicated the duration of maternity leave as 194 days. Experience of Solovyova S.S. 2 years 10 months. There were no periods of temporary disability, maternity leave, or parental leave over the previous 2 years.

Income amounted to:

2015 – 280,000 rubles

2016 – 360,000 rubles

Average daily earnings (280,000 + 360,000) / 730 = 876.71 rubles.

The daily allowance will be 876.71 rubles.

The benefit amount is 876.71 * 194 = 170,082.19 rubles.

Are maternity benefits taxed? This question is relevant for entrepreneurs and accountants who directly encounter it when calculating payments and filling out forms 2-NDFL and 6-NDFL.

Paragraph 1 of Article 217 of the Tax Code of the Russian Federation clearly states that maternity payments are benefits that are not subject to taxation. It is this provision that is key in the issue of an accountant drawing up a 2-NDFL certificate for an employee receiving maternity benefits.

The 2-NDFL certificate should reflect only those incomes on which income tax is paid. Accordingly, this certificate should not be issued for a woman who went on maternity leave. Blank certificates in tax authorities are not served.

Part-time job

A fairly common situation is when a woman continues to work, but with less workload. It should be noted that in this case she cannot claim to receive two payments (salary and maternity benefits) at the same time. She should choose one of them. If a pregnant employee chooses to receive wages, she is treated the same as other employees and is subject to general rules registration of certificate 2-NDFL.

If a pregnant woman prefers to receive wages, then the general rules for issuing a 2-NDFL certificate apply to her.

To summarize, it should be said that benefits for pregnancy and childbirth are fully paid by the Social Insurance Fund and are not subject to income tax. Therefore, the accountant should not include these payments in forms 2-NDFL and 6-NDFL. If the employee continues to work in the organization, she is subject to general order filling out reporting forms.

Read also It goes without saying that when making calculations, enterprise managers are interested in whether personal income tax is withheld from maternity leave, as well as other taxes and contributions. The same question, of course, worries employees who are going on vacation - after all, it is much more pleasant to receive the entire accrued amount in your hands in full, without any deductions. Back to content Payment for temporary disability due to pregnancy and childbirth Before wondering whether maternity leave is subject to personal income tax in 2018, it would be good to know exactly how maternity benefits are calculated and accrued in 2018. In total, payment for this period is made in the same way as payment for the most ordinary annual calendar leave, only it is called an allowance and is issued from the Social Insurance Fund.

Are maternity workers subject to income tax (NDFL)?

No matter how desired and long-awaited a child may be, parents do not always have the opportunity to carefully prepare everything in advance. And approach this event appropriately. It is quite natural that additional help will not be superfluous to anyone.
In Russia, pregnancy and the birth of babies are given Special attention from the state. Social security provides for material payments.

Attention

Therefore, the question of whether maternity benefits are subject to personal income tax in 2018 remains relevant. Maternity leave, main points Is personal income tax calculated from sick leave for pregnancy and childbirth - this is an issue that worries not only a pregnant woman, but also accountants who deal with salary issues.

Are maternity workers subject to income tax (NDFL)? The state regulates the minimum and maximum values, which in 2018 are 34,500 rubles and 266,000 rubles, respectively.

Is personal income tax withheld from maternity benefits?

At the same time, the calculation of this benefit is quite clear, established by the legislation of the Russian Federation. Some employers are willing to support expectant mother and make additional payments to the specified benefit.

These payments can no longer be considered as a state benefit, but as additional income for a pregnant woman, which is necessarily subject to taxation. Example ⇓ Pregnant employee Petrova P.P. October 28, 2017
provided a certificate of temporary incapacity for work, which indicated the duration of maternity leave of 140 days.

Experience of Petrova P.P. was 5 months. There were no periods of temporary disability. The average daily earnings will be calculated based on the current minimum wage (7,500 rubles).

The average daily earnings will be 7500 / 30 = 250 rubles. The daily allowance will be 250 rubles.

Are maternity benefits subject to personal income tax?

The minimum value is largely aimed at unemployed women or part-time students who do not have a basic income. This category provides for the accrual of maternity benefits based on the minimum wage for the entire period of maternity leave.

The procedure for receiving benefits is regulated on the basis of a certificate of incapacity for work received at a medical institution. The transfer of funds occurs either through the Social Insurance Fund directly to the woman’s account, or through the employer’s organization.

Important

IN latest version the amount is carried out through accounting in full and is not taxed. How to take into account the accrual If correctly executed sick leave A pregnant woman is not subject to maternity benefit tax. The amount is carried out as a social payment. Maternity payments in 2018 A woman receives sick leave 70 calendar days before the birth of her baby.

Are maternity payments subject to income tax in 2018?

Law No. 188-FZ on insurance premiums - the latest GLOBAL CHANGES. 8. NEW GOVERNMENT REGULATIONS on employee travel.

Info

Maternity leave under the new law A woman who works officially under an employment contract has the right to receive maternity benefits, and then child care benefits. If a woman does not work, she can receive child care benefits through organs social protection at the place of registration.

At normal course pregnancy for a period of 140 days - 70 days before birth and 70 days after birth; If childbirth occurs with complications and the woman is given C-section, then the maternity hospital doctor has the right to extend her postpartum leave for up to 86 days. New law Let us recall that since 2018, the payment of contributions for compulsory pension and health insurance, contributions in case of temporary disability and in connection with maternity is regulated by Chapter 34 of the Tax Code of the Russian Federation.

Maternity payments in 2018, including personal income tax or not

• Maternity leave calculator
• Calculation of sick leave in 2018

• Are maternity workers subject to income tax (NDFL)?

• Year of the Rooster 2018
• Calculation of maternity and child benefits in 2018
• Seminar: “Salaries and payroll taxes in a new way
• Maternity leave under the new law

Maternity leave in 2018 (new law) Before going on maternity leave and receiving her maternity benefits, your employee brings the following papers to the HR and accounting department: sick leave issued for the entire period of incapacity; certificate of registration in the antenatal clinic at early stages pregnancy - up to 12 weeks (if available) application addressed to the employer, identification documents; a certificate of income for the last two years of work. Calculation of maternity leave in 2018. However, the amount of maternity leave depends on the amount of the minimum wage.
There were no periods of temporary disability, maternity leave, or parental leave over the previous 2 years. Income was: 2015 - 280,000 rubles 2016 - 360,000 rubles Average daily earnings (280,000 + 360,000) / 730 = 876.71 rubles.
The daily allowance will be 876.71 rubles. The benefit amount is 876.71 * 194 = 170,082.19 rubles. Read also the article: ⇒ “Calculation of maternity benefits in 2018: calculation features and the most common errors.” Are maternity payments subject to income tax? In accordance with paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, maternity payments are not subject to taxation. Thus, when calculating maternity payments, there is no need to calculate, withhold and pay personal income tax. When are maternity payments subject to income tax? Maternity payments are tax-free benefits.
The main points regarding the payment of maternity benefits are regulated by the Federal Law of December 29, 2006 No. 255-FZ ( latest edition- dated March 9, 2018). To receive maternity benefits, the following documents are required: sick leave; statement; certificate of earnings (this document is needed only if during the period of maternity leave the woman managed to change jobs and information about her income in the previous organization is required). Income tax on maternity pay in 2014–2015 Despite the fact that changes were made to the basic law regulating maternity payments in 2014, they did not in any way address the question: are maternity pay subject to personal income tax or not? According to paragraph Year of the Rooster 2018, maternity leave for working mothers is fully paid.

Are maternity payments subject to personal income tax in 2018?

In the case of multiple pregnancies and the birth of two or more children - 84 and 110. In the case of complicated births - 70 and 86 (Part 1 of Article 10 of Law No. 255-FZ).

In this case, the benefit is paid in advance for the entire period of incapacity indicated on the certificate of incapacity for work. Calculation of maternity payments in 2018 in various situations. Today, a number of child care payments are provided. But it is worth noting that the legislation provides financial support for the child not only after his birth, but also until he is in the womb.

This system exists to provide financial assistance to people who are waiting for replenishment. Financial assistance in our state is called maternity payments.

Thus, personal income tax must be withheld from this amount. Such additional payment must be noted in the 2-NDFL certificate. Nuances of personal income tax In order to correctly determine and make personal income tax payments, experts advise taking into account some important points:

1. The reporting tax period is 1 year.
2. If the reporting tax period has ended, to calculate personal income tax you need to determine:
   • tax base;
   • the amount of tax that is payable.

Payers have the right to tax deductions in accordance with Article 218-221 of the Tax Code of the Russian Federation.

If individuals carry out calculations on their own, they must submit declaration documentation to the local tax office. Thus, personal income tax is not withheld from maternity benefits, as well as from child care benefits up to 1.5 years. This applies to all cases where the benefit is calculated according to the general rules.
Labor Code of the Russian Federation; One should distinguish between maternity leave and child care leave (up to 1.5 or 3 years of age). The second leave is provided at the request of the parents and is not paid in full; payments are calculated on the basis of a certificate of incapacity for work certified by the medical institution to which the expectant mother is assigned. a woman has the right to add annual paid leave to maternity leave; maternity leave consisting of two parts (prenatal and postnatal) is paid continuously; in case of early birth (up to 30 weeks of pregnancy) or stillbirth at the same period, postpartum leave is extended to 156 days; All categories of working women, full-time students, contract military personnel, as well as unemployed women dismissed due to the liquidation of an enterprise have the right to receive maternity leave.

Is sick leave for pregnancy and childbirth subject to personal income tax in Russia in 2019? Basic concepts, information about the certificate of incapacity for work, state guarantees for young mothers, issues of taxation of sick leave with an upcoming pregnancy - these aspects are discussed in the proposed article.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Temporary disability can occur at any time and for various reasons. Employees of enterprises should know their rights in matters of taking sick leave during pregnancy.

It is also necessary to clarify whether payments received as benefits for upcoming births are taxable. This article is devoted to this topic.

Points of interest

Most often, temporary disability occurs when an employee becomes ill or injured, but sick leave can be issued in cases of caring for relatives or in connection with an upcoming birth.

This guarantee is provided by the state and is regulated by the Labor Code of the Russian Federation, since the birth of children is associated with many expenses and physical costs.

Sick leave for pregnancy is issued to women who:

• are officially employed;
• dismissed due to liquidation of the enterprise or forced relocation;
• are the adoptive parent of a child under three years of age;
• carried out the procedure of artificial insemination;
• are an individual entrepreneur, a lawyer, in case of payment of contributions to the Social Insurance Fund.

The duration of the period of incapacity for work for a pregnant woman is determined individually depending on the following factors:

• indications and contraindications of the treating doctor;
• type of pregnancy (single or multiple);
• the need for health procedures before childbirth;
• complications that arise during pregnancy.

Main concepts

The main definitions that reveal the topic of the proposed article are presented in the table:

Term	Meaning
Maternity leave	Temporary disability that occurs in women due to the impending birth of a child. It is mandatory to be paid, the amount of benefits depends on the complexity of the birth and the number of children
Personal income tax	Direct tax levy of thirteen percent, levied on the income of officially working citizens and payments equivalent to them
Employee's insurance experience	The time period during which the citizen worked, and from his income the employer made contributions to the Social Insurance Fund

What is a certificate of incapacity for work?

A certificate of incapacity for work is an official document drawn up by the attending physician in the event of illness or injury of an employee. Also, sick leave can be issued if it is necessary to care for a child or adult family member.

The document is subject to mandatory payment from the funds of the employer and the Social Insurance Fund, subject to the employee’s social insurance.

The Social Insurance Fund pays for sick leave if the employer made regular contributions to the Social Insurance Fund for the employee. A sample application to the Social Insurance Fund for payment of sick leave is available.

To calculate the payment amount, the following factors are taken into consideration:

Average daily earnings of a citizen for the last two years	All previous places of work of the employee are taken into account here (for this you need to provide certificates of salary). To calculate average daily income, add up all income for two years and divide by 730 days
Period insurance period employee	There is a special coefficient, which for less than five years of service is 0.6, from five to eight years - 0.8, for more than eight years - 1. In the case of less than six months of insurance coverage, the minimum wage is applied to calculate sick pay
Number of vacation days	The employer is obliged to compensate for all calendar days of the employee, including weekends and holidays

In case of payment for maternity leave in 2019, compensation is accrued once for the entire period of leave. This is only possible upon presentation of a document proving incapacity for work.

The sick leave is issued for 140 days, and it must be opened 70 calendar days before the birth of the baby.

In case of multiple pregnancy, a certificate of incapacity for work is issued for a period of 194 days and 84 days before birth. In case of complications during childbirth, maternity leave is extended by 16 days.

When adopting children under three months of age, benefits are accrued to one of the spouses from the date of adoption until the expiration of 70 days from the date of birth of the child. Also, when taking custody of more than two children, 110 calendar days from the date of their birth are taken into account.

Legal basis

Legislative acts governing and regulating the issues of sick leave payment in connection with pregnancy and upcoming childbirth are presented below:

Tax Code of the Russian Federation (Article 217)	Lists the types of income that are not subject to personal income tax
Labor Code of the Russian Federation (Article 255)	Guarantees the rights of employees to receive paid leave for disability due to various reasons, establishes the duration of sick leave
Order of the Ministry of Health of Russia dated June 29, 2011 No. 624	Establishes the procedure for issuing sick leave for temporary disability of citizens
Federal law number 255. “On compulsory social insurance of the population in case of temporary disability and in connection with maternity”	—

Important aspects

A certificate of incapacity for work due to pregnancy is issued at the place where the woman is registered for a period of 30 weeks.

In this case, sick leave is issued only by one doctor, who examines the employee. This could be a general or family doctor, or a paramedic.

In this case, the decision of the medical commission is not required. The document is filled out with a black gel or fountain pen in block letters, are not allowed to go beyond the cells.

The following information is noted on the sick leave certificate:

• name of the medical institution;
• date of issue of the document (for an obstetric period of 30 weeks);
• disability reason code (05);
• expected date of birth of the child;
• period of incapacity for work (from 140 days);
• Doctor's name and position.

Right to receive benefits upcoming birth Only insured persons in the social insurance system have a child. These can be citizens of the Russian Federation and foreigners.

Individuals who are self-employed (IP) and have personally made contributions to the Social Insurance Fund can also apply for assistance. Maternity benefits are always paid at 100% of the employee’s average earnings.

However, you need to keep in mind the maximum and minimum size benefits:

Social guarantees of the state

Since at the birth of a child a citizen needs additional expenses and physical expenses, the state provides all possible assistance to parents.

The legislation provides full social security to future parents, which mainly consists of payment financial assistance.

They are different types and include:

• maternity benefit (MPB);
• a one-time benefit for citizens who are registered with a medical institution from the beginning of pregnancy;
• one-time benefit at the birth of a baby;
• monthly allowance for children.

Is maternity leave subject to income tax?

In accordance with the Tax Code of the Russian Federation, disability benefits in connection with pregnancy and childbirth are not subject to taxation. Therefore, no tax is withheld when calculating PBR.

However, there are cases when the employer pays additional benefits to female employees in excess of the established norm.

This is done in order to reach the level of the employee’s average earnings. Under such circumstances, personal income tax is withheld only from the excess share of accruals, since PBR is a standardized benefit.

Also, if you want to pay a pregnant employee extra, the employer can arrange it in the form of financial assistance. According to the Tax Code of Russia, such assistance at the birth of a baby up to 50 thousand rubles per baby is not taxed.

Non-taxable sick leave

In accordance with the legislation of the Russian Federation, there is a certain list of income on certificates of incapacity for work that are not subject to personal income tax.

These include the following:

• sick leave for a non-working citizen who is registered with the Employment Center;
• compensation payments for damages in case of injury;
• provision of housing, utilities or fuel (if paid in cash);
• payment by employers of the cost of vouchers to sanatoriums, dispensaries, etc.;
• employer reimbursement of medical services and the cost of medications to employees and members of their families.

Thus, according to the legislation of the Russian Federation, income tax is not withheld from maternity benefits if it was calculated on standard grounds.

However, when additional funds are accrued in excess of the PBR, these funds are subject to tax. Payments in excess of the norm can be processed as financial assistance to avoid tax withholding.