The sick leave is intended not only to assure the employer that a particular employee did not skip work, but was absent due to a serious ailment. The fact is that only this document gives the authorities the right to pay in the absence of an employee. This begs the quite logical question: "Is sick leave tax imposed on personal income tax?" Let's consider in more detail.
Is sick leave tax
To answer this question, it is necessary to refer to article 217 of the Tax Code. In the period until 2007, this type of benefit was not really subject to any tax payments, but 10 years ago this type of document was deleted from the list. Now, the question of whether personal income tax is assessed on personal income tax can be answered only positively.
To date, tax is calculated on the entire sick leave amount. Thus, citizens must pay income tax even if they have a certificate in their hands confirming the temporary incapacity of the employee.
However, there is one exception to this law. If the sick leave was issued to a woman during pregnancy, then in this case she will not have to wonder if personal sick leave is subject to personal income tax, since the expectation of a baby is not a disease. Accordingly, the tax for such absence at work will not have to pay.
Why sick leaves are now taxed
By and large, any sick pay is intended to partially compensate for the salary at the time of absence of the employee. Since wages are a type of income, compensation on sick leave also equated to this type of cash.
It is also worth noting that similar measures apply to employees who care for sick children. In this case, the answer to the question of whether personal income tax is assessed will also be positive. This is also logical. After all, a sick child is also the reason for the absence from work, and, accordingly, of payments.
If we talk about the amount of tax, then, as in previous years, it amounts to 13% of the total payment. At the same time, the employer withholds this part immediately when paying for the sick-list. However, this does not affect the total contributions to the pension fund.
How is calculated
From 2009 to 2015, whether personal income tax is imposed on individuals has been one of the most pressing topics. In fact, everything is simple. As in 2009, today the personal income tax rate remains the same (13%). At the same time, the income tax for an employee (that is, an individual) on the sick leave is calculated based on the total amount of payments that he received during his period of incapacity for work.
However, it is worth considering the fact that the first 5 days that an employee is on sick leave are paid by his superiors. The rest of the illness is compensated from the financial insurance fund. Therefore, tax payments are usually divided.
Interestingly, until this year, according to the law, the employer had to pay only the first 3 days of the absence of an ill employee.
How much temporary disability benefit is issued
As a rule, a certificate of illness is issued for up to 2 weeks. Nevertheless, by law, the doctor has the right to write a certificate for a period of up to 30 days. If an employee cannot go to work for a longer period (due to a surgery or severe injury), then documents must be submitted for a medical examination. This commission may decide to extend the treatment period to 1 year.
If the sick leave is issued for the care of an ill child, then his age is taken into account. If the baby is less than 7 years old, the parent has the right to care for him for the entire duration of the illness. Provided that the child is from 7 to 15 years old, the employee has the right to be absent from work for up to 15 days.
Knowing whether the personal income tax sheet and insurance premiums are taxed, you can count on legal compensation.