Output allowance for dismissal insurance premiums. Additional output benefits when dismissing an employee by agreement: taxation and undergoing insurance premiums. Calculation of the output manual in case of reduction

At the same time, consider that there are restrictions on the size of payments for managers (their deputies) and the main accountants of organizations, in the authorized capital of which the share of participation (shares) of the Russian Federation more than fifty percent, as well as members of the collegial executive bodies that have entered into employment contracts with these organizations.

The cumulative amount of weekend benefits paid to these employees, compensation and other payments during dismissal cannot exceed three-time average monthly earnings. Therefore, if payments to such employees threaten to exceed the set size, pay them in the amount, with which the amount will not be exceeded.

When determining the cumulative size, do not consider the size of the following payments:

• salaries due;
• middle earnings, persistent when sending a business trip to the trade examination with a separation from work, and in other cases, when the employee remains the average earnings on labor legislation;
• reimbursement of expenses related to business trips and moving to work in another locality;
• compensation for all unused vacation;
• middle monthly earnings stored for the employment period.

Such an order is established in the Labor Code of the Russian Federation.

Calculation of the output manual while reducing state - 2016

Calculation of the output manual while reducing the state - 2016 is made by the formula:

The legislation does not provide for the methodology for calculating the average monthly earnings. For all cases of conservation of the average earnings, a single order of its calculation is established on the basis of the middle day (hourly) earnings (). Therefore, when calculating the sum of the output benefit and the average earnings for the employment period, it is necessary to use it. Various items that are used in determining the size of payments cannot serve as a basis for the use of any other order.

For example, a day-off allowance for dismissal due to a state reduction (liquidation of an organization) needs to be paid in the amount of an average monthly earnings of the employee (). This means that the middle day (hourly) earnings of the employee must be kept within a month after dismissal.

How to determine the average daytime (hour) employee earnings, see what order to calculate the average earnings.

Calculation of average earnings for the period of employment

The size of the average earnings for the period of employment depends on when the employee gets ready to work again:

• if he is not satisfied during the first month after dismissal, then count its output allowance on the account of the average earnings for the first month;
• if he is not satisfied during the second month after dismissal, then for this month they pay it average earnings;
• if he is not satisfied for the third month after dismissal, then share the average earnings, only if within two weeks after the dismissal, the employee addressed the employment service, but was not employed (confirmed by the Employment Service).

Thus, for the first month after dismissal, the output benefit is paid. In this regard, the average earnings for the period of employment for the first month after the dismissal is not necessary.

Middle earnings for the period of employment for the second and third month, calculate the formula:

Such rules for the payment of the existence and average earnings for the period of employment during dismissal in connection with the liquidation of the organization (state reduction) are provided for in the Labor Code of the Russian Federation.

Even if the employee settled on a new job in the middle or at the end of the second month after dismissal,middle earnings for the period of employment, you need to pay. True, not for the whole month, but in proportion to the time during which the dismissed employee was not employed.

Example of calculating the output manual while reducing state

Example
In the organization PA Bespalov works as a storekeeper, its salary is 20,000 rubles. per month. On January 12, 2016, he was fired in connection with the liquidation of the organization. Therefore, Bespalov is laidoutput benefit and average earnings for the period of employment.

The weekend was allowed Bespalov was paid on the day of dismissal - January 12, 2016. To determine the output allowance, the estimated period is from January 1 to December 31, 2015. Earnings of Bespalova for this period amounted to 240,000 rubles. (20 000 rub. × 12 months). For the estimated period, he worked 247 days.

Calculation of the output manual while reducing the state - 2016 was as follows.

Middle day earnings of Bespalova amounted to:
240,000 rubles. : 247 days \u003d 971.66 rub.

In the first month after dismissal (from January 13 to February 12, 2016) 23 working days. The output allowance was:
23 days × 971.66 rub. / Day \u003d 22 348.18 rubles.

The day after the dismissal of Bespalov stood up in the employment service.

During the first month after the dismissal (from January 13 to February 12, 2016), unfortunate could not work. At the expense of the preservation of the average earnings for the first month after dismissal, the accountant began the sum of the output benefit paid due to the dismissal.

During the second month (from February 13 to March 12, 2016), after the dismissal of Bespalov settled on a new job. Date of his employment - March 2, 2016. The number of days during which the blisses were listed unemployed, amounted to 11 working days (from February 13 to March 1, inclusive), which is confirmed by the lack of entries in his employment book. On March 2, he was paid average earnings in 11 working days. The amount of average earnings for the period of employment for the second month after dismissal was:
11 days × 971.66 rub. / Day \u003d 10 688.26 rub.

Question Auditor

The employee concluded an agreement on the termination of the employment contract. According to a collective agreement in all cases of dismissal of workers (except for dismissal on the initiative of the employer), it is additionally (in addition to the cases stipulated in the Labor Code of the Russian Federation), a day off is paid in the amount of two salaries. Is it necessary to impose this NDFL pay and contributions? And is it possible to take into account her in profit taxes and with USN?

In certain cases, the employer is obliged to pay a dismissal employment allowance for the norms of the TC RF. In particular, such a responsibility arises if the employee is dismissed due to (Part 1 of Art. 178 of the Labor Code of the Russian Federation):

• liquidation of the organization;
• reducing the number or staff of employees.

When dismissal by agreement of the parties, the exitress on the TC RF employee is not supposed. However, the employer has the right to provide in labor and (or) a collective agreement other (not listed in the TK RF) cases of the existence of a day off, including in an increased amount (part 4 of Art. 178 of the Labor Code of the Russian Federation).

Accordingly, the organization has the right to produce this payment at its discretion, even if the basis of dismissal is the agreement of the parties (Art. 78 of the Labor Code of the Russian Federation).

The procedure for taxation and contributions to the following.

Profit Tax

The accrual of dismissal employees are taken into account in labor costs. At the same time, such accrues include, in particular, the weekends, which are provided for by the agreements on the termination of the employment contract (paragraph 9 of Part 2 of Art. 255 of the Tax Code of the Russian Federation).

Thus, the output allowance in the presented situation reduces taxable profits (p. 2 letters

When using USN with an object "Revenue minus costs", labor costs are taken into account in the same manner as when calculating income tax (PP. 5, paragraph 1, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). Therefore, when the payment of the output benefit in the case of dismissal by agreement of the parties is fixed in the local act of the employer (for example, in a collective agreement), it is included in the cost of the costs of USN.

NFFL and Insurance Contributions

The compensation provided for by the legislation of the Russian Federation related to the dismissal of workers (except for compensation for unused vacation), ndfl and contributions are not subject to (clause 1 of Art. 217 of the Tax Code of the Russian Federation, dated 24.07.2009 No. 212-ФЗ).

The Ministry of Finance of Russia explains that NDFL with data payments is not deducted regardless of the foundation of the dismissal (paragraph 1 of the emails of the Ministry of Finance of Russia of 12.02.2016 No. 03-04-06 / 7530).

A similar position regarding insurance premiums adheres to the Ministry of Internal Affairs of Russia (letters of 10/27/2015 No. 17-4 / B-526, from 09/24/2014 No. 17-3 / B-449).

However, it is necessary to take into account that it is not subject to personal income tax and contributions not any amount of the day off, and the part that is less or equal to the three-time size of the average monthly earnings (six-time - for workers of the Far North and region equal to them). Accordingly, if the manual is assigned in a larger amount, the amount of exceeding is included in the NFFL base and contributions in general (clause 1 of Article 217 of the Tax Code, paragraph. "D" 2 h. 1 of Article 9 of the Federal Law of 24.07 .2009 № 212-ФЗ).

FSS of Russia dated November 17, 2011 No. 14-03-11 / 08-13985) +/- (not subject to compensation is paid directly to employee relatives who are not able to organize in labor and civil relations, a letter of the FSS of Russia from November 17, 2011 No. 14-03-11 / 08-13985) Payment for the treatment of employees and members of their families at the expense of the funds left at the organization after payment of income tax - (paragraph 10 of Art. 217 of the Tax Code) + + fee compensation Employees for the maintenance of children in educational institutions implementing the basic general educational program of pre-school education, at the expense of the funds left at the organization after payment of income tax + + + payments related to staffing staff pay for professional training of employees related to the production necessity - (p. 21 Art. 217 of the Tax Code of the Russian Federation) - (paragraph 12 of Part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ) - (sub. 13 h. 1 Art.

Output benefit when dismissing employee: NDFL and insurance premiums

Attention

Add to Equate Post Office, the day off is not always charged by insurance premiums. This operation is rather an exception from the rules than the ordinary action.

We present the circumstances in which contributions to impose compensation are not necessary and under which it should be done. When is the employer pays the employee compensation? What funds paid during dismissal are not subject to insurance premiums? What funds paid during dismissal are subject to insurance premiums? When is the employer pays the employee compensation? The Labor Code of the Russian Federation determines that during the dismissal of the employee there are three varieties of payments:

• average earnings;
• output benefit;
• additional compensation.

In accounting use, most often all these types of compensation are called simply a weekend.

Payments for dismissal - NDFL and insurance premiums

FZ). Limits for different categories of workers are shown in the table below. What and whom is paid when dismissal due to the amount of fees are charged a manual and the average monthly earnings for the employment period of the employee with the amount exceeding the three-time average monthly earnings of the employee, the existence and average monthly earnings for the employment period of the employee who dismissed from the organization located in the regions of the Empower North or region equivalent to them with a sum that exceeds the 6-taking size of the average monthly earnings of the compensation employee to the head, Deputy Head, the Chief Accountant with the amount exceeding the three-time size of the average monthly earnings of the employee, we note that similar rules are applied in terms of output benefits when dismissal NDFL: The tax is calculated with the amounts exceeding the above limits (n.
3 tbsp.

Output guide: insurance premiums

Prizes, remuneration, one-time incentive and other payments of premiums and remuneration (including the cost of natural premiums) for production results (provided for by the bonuses and employment contract) + + + one-time premiums related to labor results (provided for by the bonus system, labor contract and are taken into account as part labor costs) + + + remuneration on the results of work per year (annual remuneration for years of service (work experience)), included in labor costs + + + premiums (in monetary and natural form) paid to employees for non-productive results ( Premiums are not taken into account in taxable expenditures) + + + premiums (in monetary and natural form) paid to employees at the expense of the net profit of past years + + + payments of a social character for temporary disability at the expense of the FSS of Russia + - (p. 1 h.

Compensation upon dismissal by agreement of the parties

Important

So, on such persons you need to pass the SZV-M, and the SZV experience!< … При оплате «детских» больничных придется быть внимательнее Листок нетрудоспособности по уходу за больным ребенком в возрасте до 7 лет будет оформляться на весь период болезни без каких-либо ограничений по срокам.

But be attentive: the order of payment of the "Children's" hospital remained the same!< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв. НКТ СССР 30.04.1930 № 169). Но иногда эти 11 месяцев не такие уж и отработанные. < … Онлайн-ККТ: кому можно не торопиться с покупкой кассы Отдельные представители бизнеса могут не применять онлайн-ККТ до 01.07.2019 года.

NDFL and insurance premiums in 2016

TK RF) in the amount not exceeding three average monthly earnings (six mid-monthly earnings for the Far North) - (paragraph 8 of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia of July 31, 2012 No. 03-04-06 / 1-209) - (sub. "D" paragraph 2 of Part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ) - (para. 6 p. 2 of paragraph 1 of Article 20.2 of the Law of 24 July 1998 No. 125-ФЗ) With a sum that exceeds three average monthly earnings (six mid-monthly earnings for the Far North) + + + compensation paid in the event of termination of an employment contract with the head of the organization, his deputy and chief accountant in connection with the change The owner of the organization (Article 181 of the Labor Code of the Russian Federation) in the amount not exceeding three average monthly earnings - (paragraph 8 of paragraph 3 of Art. 217 of the Tax Code, the letter of the Ministry of Finance of Russia of August 22, 2012 No. 03-04-06 / 6- 255) - (sub. "D" paragraph 2 of Part 1 of Article 9 of the Law of July 24, 2009 No. 212-ФЗ) - (para. 9 p. 2 h. 1 Art.

Is the output allowance for insurance premiums?

FZ) compensation for the use of personal property of employees (telephone, fax, computer, etc., except for the car) (Article 188 of the Labor Code of the Russian Federation) - (paragraph 11 of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation) - (sub. 2 . 1, Art. 9 of the Law of July 24, 2009 No. 212-FZ) - (sub. 2 Part 1 of Art. 20.2 of the Law of July 24, 1998 No. 125-FZ) compensation for travel expenses (translation to another job) The cost of delivery of employees working by the Watch method, from the place of collection to the Watching village and back - (paragraph 10 of paragraph 3 of Art. 217 of the Tax Code, the letter of the Ministry of Finance of Russia of December 8, 2011 No. 03-04-06 / 6-343) - (sub. "And" paragraph 2 of Part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ) - (paragraph 10 of paragraph 2 of paragraph 1 of Art. 20.2 of the Law of July 24, 1998
USN, when using USN with an object "Revenue minus expenses", labor costs are taken into account in the same manner as when calculating income tax (PP. 5 of paragraph 1, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). Therefore, when the payment of the output benefit in the case of dismissal by agreement of the parties is fixed in the local act of the employer (for example, in a collective agreement), it is included in the cost of the costs of USN.

Info

Ndfl and insurance premiums provided for by the legislation of the Russian Federation compensation related to the dismissal of workers (except for compensation for unused vacation), NFFLs and contributions are not subject to (clause 3 of Art. 217 of the Tax Code of the Russian Federation, paragraph. "D" p. 2 h. 1 Article 9 Federal Law of 07/24/2009 No. 212-FZ). The Ministry of Finance of Russia explains that NDFL with data payments is not deducted regardless of the foundation of the dismissal (p.

1 letters of the Ministry of Finance of Russia of 12.02.2016 No. 03-04-06 / 7530).

A lump sum output of NFFL and insurance premiums in 2016

TK RF) + + + surcharges for work at night + + + surcharges for a multifestyle mode + + + payment of work on weekends and holidays + + + payment of overtime + + + payment to employees during the days of rest (ration) provided in connection with the work in excess of the normal duration of the working time + + + compensation payments for the traveling nature of work - (paragraph 3 of Art. 217 of the Tax Code) - (sub. "And" paragraph 2 of Part 1 of Article 9 of Law No. 212-FZ from July 24, 2009) - (sub. 2, paragraph 1 of Art. 20.2 and paragraph 1 of Art. 20.1 of the Law of July 24, 1998 No. 125-FZ) allowed to the salary of employees at the time of their business trips established by the collective agreement + + + Feasibility of employees held to work on part-time + + + remuneration for the performance of work (provision of services) on civil legal agreements (GPD) concluded with employees consisting in the organization +/- (not subject to contributions to the FSS, . 2 h 3 art.
Ndfl with compensation when dismissing compensation is the vacation tax, accrued during the days of vacation, which the employee did not have time to use during the work. Calculation of vacation compensation is carried out in a standard order.
With the calculated compensation for the days of vacation, when dismissal, you need to keep income tax at a rate of 13%, transfer to the budget tax is needed on time until the end of the next day. The NDFL from the output allowance for the payment of the output benefit may be provided for by the Labor Code of the Russian Federation, which determines cases of mandatory payout of the output benefit. Who pays a day off when dismissal? In cases enshrined in the labor laws of the Russian Federation, the amount of output benefits for payment is strictly defined. The employer has the right to also independently add situations to accrual the output benefit when dismissal, after which consolidate these cases in the local internal act.

Termination with an employee of labor relations as a result of a reduction obliges the employer to pay the existence of a day off, the magnitude of which is calculated taking into account the rules of the Middle Earnings and Regulations approved by Decree No. 922 of December 24, 2007. In the article, consider the weekend while reducing: the features of its provision, an example of calculation with formulas, as well as the output allowance for pensioners.

Features of the provision of output benefits

178 tbsp. The Labor Code of the Russian Federation establishes that a reduced employee can count on providing him with certain guarantees in the form of a day off:

• For the first month from the date of termination of relations with the employer due to the reduction (it is supplied to each abbreviated person, shall be paid to the last work day);
• For the second month, if the employment at the time of its completion does not occur (the lack of new work should be confirmed by documenting the employment record (need to make a photocopy of the document), in which there are no new entries on employment, the manual is paid at the request of the employee granted after the end of the 2nd months, the application is compiled in free form, it is addressed to the head of the company);
• For the third month, if the new job is not found even with the help of the employment service (it is necessary to have a written decision taken by this service, compliance with the condition for registering an employee in this service in a 2-folder period from the moment of termination of the employer's relationship).

Dates for payment of amounts for the second and third months have not been established, and therefore the former employee and management of the company should independently agree when this obligation will be fulfilled - this may be the next day of salary or other date.

The above-mentioned type of payment is put on the abbreviated person during the new employment due to the absence of his work in connection with the forced dismissal.

If a compatibility is subject to a reduction, having a basic workplace, then the output allowance is not supposed to him, since it has it, and it does not need work in employment.

If the main place of work does not have a part-time, then with a reduction in the partification, it is necessary to issue an output manual in a standard order (up to 3 months from the date of the end of the work).

Pensioner's daytime

No exceptions in positions 178 tbsp. The Labor Code of the Russian Federation does not have, which means the absence of any special procedures in the provision of a retirement of the output benefit.

This statement is rightly in the relationship of the benefit paid for the first two months of the lack of employment.

As for the benefit for the third month, it is impossible to definitely say whether it has a pensioner. On the one hand, no special marks in the 2nd part 178 tbsp. not. But on the other hand, this payment is appointed abbreviated by the decision taken by the employment service, and it is aimed at social support for the unemployed. A citizen who has appointed an old-age pension is not among those who can be called unemployed. The pensioner is protected socially, and therefore should not hope to preserve the salary on the 3rd month of lack of work.

As for judicial practice at this point, there are examples of how recognizing the company's unlawful refusal to designate this payment for the third month and the adoption of opposing solutions.

The above information suggests that the pensioner can count on a positive outcome of the case regarding the payment of benefits for the third month, however, more significant reasons and circumstances are necessary for making the employment service.

Output benefit size

This payment Assigned in the size of the average monthly earnings, the value of which is affected by the time that the worker really worked, and the payments that he really received. And for all three months, the procedure for determining the monthly earnings is the same.

To calculate these values, 12 calendar months are taken before a month in which the reduction is documented.

To calculate the specified value, it is necessary to calculate the average earnings per day, after which multiply by the number of days that are workers for an employee in a month for which the payment is carried out. That is, the magnitude of the output benefit is affected by the specific month of the work of calculations and the number of working days in it.

Calculation order

Formulas for calculation

Output benefit \u003d cf.Dn. Forverting * Number of slave in the month for which payment is made.

Cf.dn.Sarakhotok \u003d s / n for the estimated period / number of days spent in this period.

Thus, to calculate the output benefit requires to determine the following values:

1. Settlement period;
2. The number of days that the employee really worked;
3. Total salary value;
4. The number of days recognized by the workers in the month for which the benefit is paid.

Settlement period of the output benefit

12 calendar months taken before the month when an employee is reduced. For example, when cutting an employee in May 2016. For the calculated will be taken by a time segment from 01.05.15 to 30.04.16.

Actually spent days

The calculation takes into account working days when employees actually carried out their labor functions.

The time is not taken into account: (click to disclosure)

• Annual leave;
• On sick leave.

Total salary

You should summarize the employee's salary accrued in each month of the calculated period in accordance with the wage system established for it.

Not taken into account:

• Holidays accrued for the annual main vacation;
• Payment for sheets of disability.

In case of incompletely past month, it is necessary to determine the salary corresponding to the days when the employee acts its labor functions. For this, the salary is multiplied by the number of those days of the month that the employee worked in fact, and is divided into the total number of days this month recognized by the workers.

Example of calculating the output benefit

Prepared an order for the reduction of the storekeeper Bulkina A.A. Date of his dismissal - 25.05.2016. 05/27/2016 Bulkin registered at the Employment Center in the role of unemployed. On August 24, 2016, Bulkin is not employed due to the lack of a suitable workplace, despite the help of employment service in employment.

The wage system prescribed for the position of the storekeeper includes only the payment of the salary, which makes up 40,000 rubles. From 02.11.2015 to 29.11.2015, he was mostly vacation for which he was accrued selling. From 12/15/2015 to 12/22/2015 he was on a hospital, as provided with a corresponding leaflet from the medical institution.

Bulkin worked on a 5-year working week.

Calculation: (Click for disclosure)

1. Settlement period - from May 1, 2015. to 30 April 2016;
2. The number of truly spent days during this time \u003d 247 - 20 - 6 \u003d 221 days (since Bulkin has a 5-year working week, then in the specified period, 247 business days has been provided, among which 20 business days Bulkin rested in November and 6 workers days sick in December).
3. Total salary \u003d salary * 9 months. + s / n in November 2015 + s / n in December 2015 + s / n in May 2016 \u003d 40000 * 9 + 40000 * (1/21) + 40000 * (17/23) + 40000 * (18/22) \u003d 424197.25 rub.
4. Middle .DN. Beastrotok \u003d 424197.25 / 221 \u003d 1919.44 rubles.
5. Details for time from 05/26/2016 to 25.06.2016 \u003d 1919,44 * 20 \u003d 38388.80 rub.
6. Details for time from 26.06 to 25.07 \u003d 1919,44 * 21 \u003d 40308.24 rub.
7. Outlines for time from 26.07 to 25.08 \u003d 1919,44 * 23 \u003d 44147,12

The total allowance to be issued to the Bulkin on the results of 3 months \u003d 38388.80 + 40308.24 + 44147,12 \u003d 122844,16 rubles.

The amount of payment carried out can be increased at the request of the employer, as well as when consolidating the increased amounts of benefits in the labor agreement, a collective agreement or other internal documentation of the company.

Output manual and ndfl

The amount of paid benefits is subject to taxation if it is more than a 3-hours of average earnings per month. This event is possible if in the enterprise internal documentation (for example, a collective agreement) established an increased amount of payment by abbreviated employees.

If the employer is guided only by the provisions of the Labor Code of the Russian Federation and calculates the output allowance in an amount equal to a 3-priting monthly salary, then NDFL is not necessary to hold with this payment.

It is also not required to accruize the contributions of the insurance mandatory nature with the amount of the manual within three months of earnings. With the amount accrued over the specified value, contributions should be calculated and transfer them to accounts of funds.

USN, when using USN with an object "Revenue minus expenses", labor costs are taken into account in the same manner as when calculating income tax (PP. 5 of paragraph 1, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). Therefore, when the payment of the output benefit in the case of dismissal by agreement of the parties is fixed in the local act of the employer (for example, in a collective agreement), it is included in the cost of the costs of USN. Ndfl and insurance premiums provided for by the legislation of the Russian Federation compensation related to the dismissal of workers (except for compensation for unused vacation), NFFLs and contributions are not subject to (clause 3 of Art. 217 of the Tax Code of the Russian Federation, paragraph. "D" p. 2 h. 1 Article 9 Federal Law of 07/24/2009 No. 212-FZ). The Ministry of Finance of Russia explains that NDFL with data payments is not deducted regardless of the foundation of the dismissal (paragraph 1 of the emails of the Ministry of Finance of Russia of 12.02.2016 No. 03-04-06 / 7530).

Output guide: insurance premiums

In writing is notified of the upcoming reduction of the State Employment Service.

• Cutting questions are coordinated with the trade union authority of the enterprise.
To warn workers about the liquidation of the company needed two months before dismissal to get a day off for the second and third month when dismissing to reduce or closing the enterprise, the employee places the following documents to the employer:

• after the expiration of the second month - the labor book that will serve as confirmation of unemployment (lack of a record of employment);
• after the third month is a labor book and a certificate issued by the State Employment Center.

How is the output allowance for dismissal? The calculation of the amount of the benefit is made under the general rules for the production of the settlement of the average earnings (Government Decision No. 922 dated December 24, 2007).

Is the output allowance for insurance premiums?

Federal Law dated July 24, 2009 No. 212-FZ "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" (hereinafter - Law No. 212-FZ) establishes the following rules on the basis of which compensation for The dismissal is not subject to insurance premiums:

• if such compensations are enshrined in the legislation of the Russian Federation, the constituent entities of the Russian Federation, in the resolutions of local governments;
• if such compensations fit into rules determined by the legislation of the Russian Federation.

What funds paid during dismissal are subject to insurance premiums? Federal Law No. 212-FZ also contains exceptions to the above rules. These exceptions are essentially payments to which insurance premiums should be accrued.

Output benefit when dismissing employee: NDFL and insurance premiums

This facility provides legal requirements for the accrual of material assistance for various reasons: the liquidation of the enterprise, the reduction of states, reorganization and other measures of this nature. Lands 262 of the CosSu regulates the accrual of material compensation due to non-standard changes and reorganization of the structure of the enterprise or institution.
Timely payments - Social protection of citizens Article 140 of the Labor Code of the Russian Federation regulates the timing of the work of compensatory payments, and they are set out the extremely clearly - on the last day of the job of the employee, all calculations with it must be made. In case of violation, the employer imposes financial sanctions based on Art.
236 TK RF. In addition, such an employer may incur an administrative penalty in the form of a fine, the size of which will depend on the degree of its guilt in each individual case.

All about the output allowance when dismissal

The extreme north or equal to them areas with the amount exceeding the 6-teaching size of the middle monthly earnings of the compensation employee by the head, Deputy Head, the Chief Accountant with the amount exceeding the three-time size of the average monthly earnings of the employee, we note that similar rules are applied and in terms of objective of the output benefits when dismissing NDFL: tax is calculated with the amounts exceeding the above limits (clause 3 of Article 217 of the Tax Code of the Russian Federation). The basis of the payment of the output benefit and other compensations for explanations of the controlling authorities in the above-mentioned procedure, the existence allowance is also labeled by insurance premiums regardless of the foundation in which the employee is dismissed.

Profit Tax: The List of Expenses has been expanded by law, which made changes to the list of expenses related to pay for labor. Thus, employers will be able to take into account in the "profitable" basis for the cost of payment for services for the organization of tourism, sanatorium-resort treatment and recreation in Russia for workers and their families (parents, spouses and children).
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A copy of the SZV-M to issue a dismissal employee can not according to the law on the passage of the employer when dismissing the employee is obliged to give him copies of personalized reports (in particular, the SZV-M and SZV-experience). However, these reporting forms list, i.e. Contain data on all employees.

So, the transfer of copies of such a report to one employee is to disclose the personal data of other employees.< …

As a basis, when calculating, it is necessary to take an average salary of one working day for the last year of work before dismissal. An example of calculating the average daily earnings First of all, it is necessary to calculate the amount of accrued salary and other payments for 12 months.

It should be noted that this amount does not include payment of holidays, hospital sheets, individual premiums and some other payments provided for in the employment contract. After that, the result is divided by the number of working days.

For example, the company's storekeeper had a salary of 26,000 rubles, for the period of work received a one-time premium in the amount of 5,000 rubles, for a period of disability - 7,000 rubles. It should take into account only salary: 26,000 x 12 \u003d 312 000 rubles.
Based on the fact that working days in 7 months was 24, in 5 months - 25: 24 x 7 \u003d 168 working days 25 x 5 \u003d 125 working days 168 + 125 \u003d 293 working days for 12 months.

Output allowance when dismissing contributions 2016

It is necessary to exclude the amount of the actual absence of an employee:

• 7 days the employee was on the hospital sheet;
• 24 days - in scheduled vacation.

293 - 7 - 24 \u003d 262 working days. The average daily income: 312 000/262 \u003d 1190 rubles. How to calculate a two-week material assistance size? The resulting average daily earnings should be multiplied by the number of working days in two weeks.

An example of calculating a two-week compensation payout when dismissal continued to consider the situation with the dismissal of the storekener, given in the previous example, the resulting amount of 1190 rubles must be multiplied by 10 days at a five-day operating mode: 1190 x 10 \u003d 11,900 rubles.

Attention

The income tax incorporate tax is taken into account in labor costs. At the same time, such accrues include, in particular, weekends, which are provided for by the agreements on the termination of the employment contract (p.

9 h. 2 tbsp. 255.

Important

NK RF). Thus, the output allowance in the presented situation reduces taxable profits (paragraph 2 of the emails of the Ministry of Finance of Russia dated 12.02.2016 No. 03-04-06 / 7530). USN with the use of USN with the object "Revenues minus expenses", labor costs are taken into account in the same manner as when calculating income tax (PP.

5 p. 1, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). Therefore, when the payment of the output benefit in the case of dismissal by agreement of the parties is fixed in the local act of the employer (for example, in a collective agreement), it is included in the cost of the costs of USN.
Is taxes are subject to taxes a manual when dismissal, is insurance premiums are charged on it? Output benefit when dismissal: Hold Ndfl Material assistance is not subject to taxation, if it is produced at the request of the TK RF. This is confirmed in Article 217 of the Tax Code of the Russian Federation. However, this rule also has an exception - if the amount of compensation payments exceeds the amount of the average three-month salary at the employer of an individual, six months - for the Jurlitz, the NDFL is subject to deduction from the accrued amount of payment. They are calculated from the sum of exceeding the payment of the maximum amount of payment.
Insurance contributions from the output benefit when dismissal in accordance with Art.

However, the employer has the right to provide in labor and (or) a collective agreement other (not listed in the TK RF) cases of the existence of a day off, including in an increased amount (part 4 of Art. 178 of the Labor Code of the Russian Federation). Accordingly, the organization has the right to produce this payment at its discretion, even if the basis of dismissal is the agreement of the parties (Art.

78 TK RF). The procedure for taxation and contributions to the following. The income tax incorporate tax is taken into account in labor costs. At the same time, such accrues include, in particular, the weekends, which are provided for by the agreements on the termination of the employment contract (paragraph 9 of Part 2 of Art. 255 of the Tax Code of the Russian Federation). Thus, the output allowance in the presented situation reduces taxable profits (paragraph 2 of the emails of the Ministry of Finance of Russia dated 12.02.2016 No. 03-04-06 / 7530).