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Holidays for spa treatment at the expense of the FSS as provided. Question: What additional vacations for employees are payable at the expense of the FSS of the Russian Federation? Taxation of additional leave at the expense of the FSS

1 0 .0 8 .09 TRAVEL AT THE EXPENSE OF THE FSS OF RUSSIA

I.A. Gavrikova, senior scientific editor of the journal "Salary"


With the onset of warm days, many are thinking about where to go on vacation themselves or send their children. In some cases, rest or treatment may be paid for by the FSS of Russia.


PAYMENTS FROM THE EMPLOYER AT THE EXPENSE OF THE FSS OF RUSSIA

In the Federal Law of 25.11.2008 No. 216-FZ "On the budget of the Fund social insurance Russian Federation for 2009 and for the planning period of 2010 and 2011 "(hereinafter - Law No. 216-FZ) lists the categories of citizens for whom the employer can purchase vouchers at the expense of the FSS of Russia:


Employees engaged in work with harmful and (or) hazardous production factors (sub. 7, clause 1 of Art.

9 of Law No. 216-FZ);


Children of insured citizens (Article 6 of Law No. 216-FZ).


TRANSPORTATION FOR HARMFUL

From the sums of contributions for insurance against industrial accidents, employing organizations have the right to pay vouchers for employees engaged in hazardous work. Up to 20% of the amount of contributions accrued for 2008 and reduced by expenses incurred for the same period can be spent on sanatorium-resort treatment of employees (subparagraph 7 of paragraph 1 of article 9 of Law No. 216-FZ).


An employer can obtain permission to pay for vouchers at the expense of the FSS of Russia after he submits an application to the regional office of the fund. This is stated in the Financing Rules in 2008 and in the planning period 2009-2010 of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers employed in work with harmful and (or) hazardous production factors, which are approved by order Ministry of Health and Social Development of Russia dated January 30, 2008 No. 43n (hereinafter - the Funding Rules). Documents required to obtain a permit (clause 4 of the Funding Rules):


Statement;


Funding plan for the current calendar year of preventive measures to reduce occupational injuries and occupational diseases, indicating the amount of funding;


A plan of measures to improve labor conditions and safety, carried out in accordance with the requirements of the Labor Code;


A copy of the act on the results of the inspection by the state labor inspectorate in the constituent entity of the Russian Federation of compliance with labor legislation of other regulatory legal acts containing labor law, if such an inspection is carried out;


Certified copy of the final act of the medical commission based on the results of periodic medical examinations;


Lists of insured workers employed in work with harmful and (or) hazardous production factors and sent to spa treatment, indicating the recommendations contained in the final act;


A certified copy of the license of an organization providing spa treatment in the Russian Federation.


The application and the package of documents must be submitted before August 1, 2009. The application form was approved by order of the FSS of Russia dated February 20, 2008 No. 37 (for a sample, see at. 95).


In the presence of the fund's permission, the cost of purchasing vouchers reduces the amount of accrued insurance premiums for injuries in 2009 (clause 3 of the Funding Rules). In accordance with clause 7 of the Funding Rules, the insured quarterly must submit to the territorial branch of the FSS of Russia a report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce industrial injuries and occupational diseases of employees, approved by the FSS decree Russia dated 15.10.2008 No. 209.


CHILDREN OF EMPLOYEES GO TO REST AND RECEIVE

At the expense of the amounts of the unified social tax sent to the FSS of Russia, the employer has the right to fully or partially pay for the vouchers for the children of employees.


In 2009, the procedure and conditions for spending compulsory social insurance funds for the health improvement of children are regulated by:


Article 6 of Law No. 216-FZ;


Decree of the Government of the Russian Federation of 05.03.2008 No. 148 "On ensuring recreation, health improvement and employment of children in 2008-2010" (hereinafter - Decree No. 148);


Regulations on the acquisition, distribution, issuance of vouchers for sanatorium-resort treatment and health improvement of employees and their family members, approved by Decree of the Government of the Russian Federation of April 21, 2001 No. 309 (hereinafter - the Regulation on the purchase of vouchers).


Restrictions on paying for vouchers at the expense of the FSS of Russia


According to clauses 4 and 5 of the Regulations on the purchase of vouchers, the insured has the right to spend on vouchers the funds of the FSS of Russia within the allocation limit set by the regional branch of the FSS of Russia for sanatorium treatment in 2009. The limit is indicated in a letter sent to the policyholder by the regional branch of the FSS of Russia.


Terms of payment for the voucher. The employer has the right to pay for the voucher for the children of employees, subject to the following mandatory conditions:


1) the voucher is provided no more than once a year (clause 7 of the Regulations on the purchase of vouchers);


2) the sanatorium is located on the territory of the Russian Federation (clause 2 of the Regulations on the purchase of vouchers);


3) the sanatorium-resort institution has a license to carry out medical activities and a certificate of conformity for food, issued in the manner prescribed by the legislation of the Russian Federation (clause 2 of the Regulation on the purchase of vouchers);


4) the age of the child staying:


In the children's sanatorium - from four to 15 years;


Recreation camp of year-round action - school camp up to 15 years old inclusive (subparagraph "a" of clause 5 of Resolution No. 148);


5) duration of stay:


In the sanatorium - from 21 to 24 days;


Recreation camp during spring, autumn or winter holidays - not less than seven days, during summer holidays - not more than 24 days (sub-item "a" of item 5 of Resolution N 148);


Day camp during spring, autumn or winter holidays - not less than five days, during summer holidays - no more than 21 days (subparagraph "b" of paragraph 5 of Resolution N 148);


6) the cost of staying one child in a sanatorium - up to 600 rubles. per day (subparagraph 1 of paragraph 1 of article 6 of Law No. 216-FZ and subparagraph "a" of paragraph 5 of Resolution No. 148).


At the expense of the fund, you can pay up to 50% of the average cost of a voucher to health camps. For employees budgetary organizations and insurers whose financial situation does not allow them to pay the cost of a voucher to such camps, it is allowed to pay vouchers in the amount of up to 100% of the average cost of the voucher (subparagraph "a" of clause 5 of Resolution N 148).


If a child is sent to a day camp, the cost of food is paid at the expense of the FSS of the Russian Federation based on prices in the corresponding constituent entity of the Russian Federation and on the basis of agreements concluded by the regional branches of the FSS of the Russian Federation with the executive authorities and local government bodies that organized day camps (pp. "b" clause 5 of Resolution N 148).


Let's take an example of how the vouchers are financed at the expense of the FSS of the Russian Federation.


Example. Kolya Zheleznov, son of the engineer of LLC MMZ Rotor R.O. Zheleznov, was sent to the specialized children's sanatorium "Brigantina", located in the Tver region, for a period of 25 days. The cost of the voucher is 40,000 rubles. LLC "MMZ" Rotor "for the purchase of vouchers, set for 2009 is 12,000 rubles. how many Money LLC "MMZ" Rotor "has the right to spend on a voucher at the expense of social insurance?


Solution. The cost of one day of stay in the Brigantina sanatorium is 1600 rubles. (40,000 rubles 25 days). At the expense of the FSS of the Russian Federation, you can pay for a ticket at the rate of 600 rubles. per day within 24 days of stay. The payment amount will be 14,400 rubles. (600 rubles x 24 days). RUB 14,400 more than the rest of the established limit of appropriations, which means that the insured has the right to send 12,000 rubles to pay for the child's voucher. The remaining amount can be paid:


Parents;


At the expense of the trade union organization;


Employer's own funds.


Note: the amount of payment for the cost of a voucher for one child per day in a sanatorium and a health camp located in districts and localities in which district coefficients to wages, is determined taking into account these coefficients (clause 2 of article 6 of the Law N 216-FZ).


The basis for the purchase of vouchers, their registration


The organization can buy children's vouchers itself or apply to the regional branch of the foundation. The application form of the insured for assistance in paying for vouchers for the recovery of children of insured citizens in children's sanatoriums and sanatorium health camps of year-round action can be found in the Letter of the FSS of the Russian Federation of 13.12.2005 N 02-18 / 11-12870 (see on. 99). But in any case, the fund finances expenses for these purposes only within the limits of appropriations (clauses 4 and 5 of the Regulations on the purchase of vouchers).


For the employer, the basis for the purchase of vouchers for the rehabilitation of children is the statements of employees and medical reports issued by the relevant health care institutions. See the sample application form below.


The basis for issuing a voucher is form N 070 / y-04 "Certificate for obtaining a voucher", approved by Order of the Ministry of Health and Social Development of Russia dated November 22, 2004 N 256 (hereinafter - Order N 256). In this certificate, the attending physician and the head of the department (chief physician, his deputy) of the hospital or polyclinic at the place of residence indicate the medical indications for referral to a health institution and recommendations for sanatorium treatment. The certificate is valid for six months (clauses 1.5 and 2.3 of Order N 256).


The employee's application with the attached certificate in the form N 070 / y-04 is considered by the commission (authorized) for social insurance of the organization, which operates on the basis of the Model Regulations on the Commission (authorized) for social insurance, approved by the Decree of the FSS of the Russian Federation of 07.15.1994 N 556a. If the commission makes a positive decision on the issuance of a voucher, the employer has the right to purchase a voucher for an employee directly from a sanatorium or a health camp or from a regional branch of the Social Insurance Fund. The voucher is filled out in the prescribed form and issued by the accounting department of the enterprise no later than the time required for timely arrival at the place of treatment. If there is a voucher, the employee can receive from the medical institution that issued the certificate in the form N 070 / u-04, a sanatorium-resort card for the child in the form N 076 / u-04, approved by Order N 256.


At the end of the sanatorium-resort treatment of the child, the parents are issued a return coupon of the sanatorium-resort card. It describes the course of treatment and provides medical recommendations. The document confirming the child's stay in a sanatorium-resort institution is a tear-off voucher for the voucher. It must be returned to the accounting department of the company that issued the voucher. Considering the issue of the legality of using the funds of the FSS of the Russian Federation for the purchase of a voucher, the inspector will check compliance with all formalities, including the presence of a tear-off coupon in the accounting department (clause 105 Methodical instructions on the procedure for appointing, conducting documentary on-site inspections of insurers on compulsory social insurance and taking measures based on their results, approved by the Decree of the FSS of the Russian Federation of 07.04.2008 N 81).


Taxation and accounting of vouchers


Now consider the taxation procedure and accounting vouchers purchased at the expense of social insurance funds.


Taxation of vouchers


Income tax. If vouchers are purchased at the expense of the FSS of the Russian Federation, these costs have nothing to do with the employer's expenses (clause 1 of article 252 of the Tax Code of the Russian Federation).


Unified social tax and pension contributions. Since the cost of vouchers does not reduce the taxable base for income tax, the UST does not need to be charged on it (clause 3 of article 236 of the Tax Code of the Russian Federation). Since the basis for calculating the UST in this case there is no, there is no basis for calculating insurance contributions to the Pension Fund (clause 2 of article 10 of the Federal Law of December 15, 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation").


Contributions for Injury. The cost of free vouchers is not charged and contributions for compulsory social insurance against accidents (clause 2 of the List of payments that are not charged insurance premiums in the FSS of the Russian Federation, approved by the Decree of the Government of the Russian Federation of 07.07.1999 N 765).


Personal income tax. If the voucher was purchased in whole or in part at the expense of the Social Insurance Fund, income tax individuals its cost does not need to be taxed (clause 9 of article 217 of the Tax Code of the Russian Federation).


VAT. In case of gratuitous transfer of vouchers to employees, regardless of the source of payment (a voucher was purchased at the expense of the FSS of the Russian Federation or at the expense of the organization), the basis for calculating VAT does not arise (Letter of the Ministry of Finance of Russia dated March 16, 2006 N 03-05-01-04 / 68). There is no need to charge tax even if the employee partially compensates for the cost of the voucher (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 03.05.2006 N 15664/05).


Accounting


Transactions on the purchase of vouchers paid for by the FSS of the Russian Federation will be reflected in the following entries:


Debit 76 Credit 51 - vouchers have been paid;


Debit 50, subaccount 3 " Cash documents", Credit 76 - the purchased vouchers were taken into account;


Debit 73 Credit 50, subaccount 3 "Cash documents" - issued from the voucher cash desk;


Debit 69, subaccount "Settlements for the UST with the FSS", Credit 73 - part of the cost or the full cost of the issued vouchers was written off at the expense of the FSS of the Russian Federation;


Debit 50, subaccount 1 "Cashier of the organization", Credit 73 - a part of the cost of the vouchers was paid by the employees to the cash office, which exceeds the fund's allocation limit, if the limit has been exceeded.


note : NS the individual for pregnancy and childbirth is calculated in total and is granted to the woman fully regardless of the number of days actually used by her before delivery .


Sick leave for pregnancy and childbirth is paid in the amount of 100% of the average earnings, but not more than 1 136.99 rubles per day. If the insurance period is less than six months... the allowance is paid in an amount not exceeding the minimum wage for a full calendar month.


Payment of maternity benefits is carried out at the expense of the FSS from the first day disability.


Average daily earnings for calculating benefits, starting from 01.01.2011... is determined based on the average earnings calculated for two calendar of the year... previous year the onset of maternity leave.


Average daily earnings until 01.01.2011... was determined based on earnings for the last 12 calendar months... previous month offensive insured event.


Note: in accordance with clause 2 of article 3 of the law 343-ФЗ dated 12/08/2010, the method of calculating maternity benefits in the period from 01.01.2011 to 31.12.2012 (inclusive) can be chosen by the employee herself. To calculate the benefit "the old way", you must write a statement in any form.


The amount of the accrued benefit at the expense of the Social Insurance Fund cannot exceed its maximum size.


If an employee at the time of the onset of maternity leave works for several policyholders, then the allowance is assigned and paid for all places of work on several sick leaves (but not more than the maximum amount).


When an employee in the previous two calendar years worked for other policyholders, the benefit is calculated taking into account the income received from other employers, based on a certificate of the amount of earnings.


In accordance with subparagraph 3 of paragraph 2 of Article 4.1 of Law 255-FZ, the organization is obliged issue to the insured person a certificate of the amount of earnings for two calendar years preceding the year of termination of work or the year of applying for a certificate of the amount of earnings, and the current calendar year for which insurance premiums were charged.


The certificate is issued on the day of termination of work or upon a written application of the insured person after the termination of work with this policyholder no later than three working days from the date of submission of this application.


The form of a certificate of the amount of earnings was approved by the Order of the Ministry of Health and Social Development of 01/17/2011. No. 4n.


Note: in cases where an employee is not able to provide a certificate of the amount of earnings, then at his request the organization sends a request to the authorities The Pension Fund RF on the provision of information on wages based on personalized accounting information.



  • Sick leave issued in the prescribed manner.

  • A certificate of the amount of earnings from the previous place of work with another insured (in case the employee worked in another place).

  • Calculation of sick leave benefits.


- work book (employment contract for part-time workers), order on the provision of maternity leave.


  • Confirmation of sick leave payment.

In accordance with Art. 257 of the Labor Code of the Russian Federation, employees who adopt a child are granted parental leave. Leave is granted from the day of adoption until the expiration of 70 calendar days from the day of birth of the adopted child. When two or more children are adopted - 110 calendar days from the date of their birth.


The procedure for granting leave to employees who have adopted a child, approved by the Decree of the Government of the Russian Federation of 11.10.2001. No. 719, it is provided that women, at their request, instead of parental leave may be granted maternity leave. The basis for its provision will be a sick leave issued in the prescribed manner and an application.


Note: Vacation at the expense of the FSS for the care of an adopted child is paid in the manner and amount established for the payment of maternity benefits (clause 6 of the Procedure).


Documents that will need to be submitted to the FSS during verification:


  • Application for parental leave for an adopted child.

  • A decision or a copy of a court decision on establishing the adoption of a child.

  • A copy of the birth certificate of the child (children).

  • In the event that maternity leave is issued - a sick leave, drawn up in the prescribed manner.

  • Calculation of benefits.

  • A certificate from the place of work of the second parent stating that the allowance for the adoption of a child was not assigned or paid to him (for non-working parents - a copy of the work book and a certificate from the social protection authorities).

For organizations that are on the simplified taxation system, you also need - work book (employment contract for part-time workers), order for granting leave.


  • Proof of payment of benefits.

Along with the maternity allowance, working women registered with a medical institution before 12 weeks of pregnancy are assigned a one-time allowance in the amount of 438.87 rubles. (from 01.01.2011). The payment of this allowance is made entirely at the expense of the FSS.


Documents that will need to be submitted to the FSS during verification:


  • A certificate from a medical institution about registration with a antenatal clinic in the early stages of pregnancy (up to 12 weeks).


5. Lump sum for the birth of a child.


In accordance with Article 11 of the Federal Law No. 81-FZ of 05/19/1995. "On State Benefits to Citizens with Children", one of the child's parents has the right to a one-time benefit upon the birth of a child.


The lump sum at the birth of a child is paid in full at the expense of the FSS. The amount of the allowance from 01.01.2011 is 11 703.13 rubles.


Documents that will need to be submitted to the FSS during verification:


  • Certificate from the registry office about the birth of a child in the form No. 24 or No. 25 for a single parent (Appendix No. 38 to the Administrative Regulations, approved by the Government Decree of 31.10.1998 No. 1274) .

  • A certificate from the place of work of the second parent stating that a lump-sum benefit for the birth of a child was not assigned to him and was not paid (for non-working parents - a copy of the work book and a certificate from the social protection authorities about non-receipt of benefits).

  • For organizations that are on the simplified taxation system, the same is required- work book (employment contract for part-time workers).

  • Proof of payment of benefits.

6. Monthly allowance for caring for a child up to one and a half years.


In accordance with Article 256 of the Labor Code of the Russian Federation, a woman, upon her application, is granted leave to care for a child until she reaches the age of three years. For the period of parental leave, the employee retains his place of work.


On the basis of Article 13 of Law No. 81-FZ, the right to a monthly childcare allowance is granted to: mothers or fathers or other relatives, guardians who actually care for the child.


If more than one person is caring for a child, only one of them is entitled to receive child care benefits.


The right to benefits is retained if the person on parental leave is working part-time or at home.


Note: if during the period when the mother is on parental leave until she reaches the age of one and a half years, she has maternity leave, she has the right to choose one of two types of benefits paid during the periods of the corresponding leaves (paragraph 3 of article 10 of Law 255 -FZ) .


Childcare allowance is paid before reaching their age one and a half years .


The allowance is 40% of the average earnings for which insurance premiums are charged. At the same time, the amount of the allowance is limited and in 2011 is:


  • Caring for one child - not less RUB 2,194.34 and no more RUB 13,825.75

  • Caring for two or more children - not less RUB 4,388.67 and no more RUB 13,825.75

As in the case of calculating maternity benefits, an employee from 01/01/2011 to 12/31/2012 (inclusive) has the right to choose how (based on 12 months or 2 previous years) will be calculated average earnings, to determine the childcare allowance (Clause 2, Article 3 of Law 343-FZ of 08.12.2010) .


Documents that will need to be submitted to the FSS during verification:



  • Order on granting parental leave.

  • A copy of the birth certificate of the child being cared for, as well as a copy of the previous child's birth certificate (if any).

  • An application in any form, in the case of calculating the benefit "according to the old".

  • Calculation of benefits.

  • Certificate from the place of work of the second parent stating that he does not take leave and does not receive a monthly childcare allowance.

  • A copy of the certificate of incapacity for work due to pregnancy and childbirth.

For organizations that are on the simplified taxation system, the same is required- work book (employment contract for part-time workers)


  • Proof of payment of this benefit.

7. Social allowance for burial.


In accordance with clause 1 of Article 10 of Federal Law No. 8-FZ "On Burial and Funeral Business", if the burial was carried out at the expense of relatives or other persons who took upon themselves the obligation to carry out the burial, they are paid a social allowance for burial.


The amount of the allowance is as of 01.01.2011. 4 260 RUB


Payment of burial benefits, in accordance with paragraph 2 of article 10 of Law No. 8-FZ, is carried out by an organization that was the insured of the deceased on the day of his death, or is the insured of one of the parents (other representatives or family members) of the deceased minor on the day of his death.


The allowance is paid if the representative of the deceased applied for it no later than six months from the date of death.


Documents that will need to be submitted to the FSS during verification:


  • Certificate from the registry office about death in form No. 33 (Appendix No. 47 to the Administrative Regulations, approved by the Government Decree of 31.10.1998 No. 1274) .

  • Application for the appointment of benefits (from a relative of the deceased).

  • For organizations that are on the simplified taxation system, it is also necessary- confirmation of payment of benefits.

8. Payment of 4 additional days off for caring for disabled children.


In accordance with Article 262 of the Labor Code of the Russian Federation, one of the parents, upon his written application, is provided with four additional paid days off per month for caring for disabled children. These days can be used either by one of the parents (guardians, trustees) or shared by them among themselves at their discretion.


Additional days off are paid in the amount of the average earnings of the FSS at the expense of funds federal budget.


In accordance with clause 10 of the Clarifications "On the procedure for providing and paying additional days off per month to one of the working parents (guardian, trustee) to care for children with disabilities", approved by the decree of the Ministry of Labor and social development RF and FSS dated 04.04.2000. No. 26/34:


  • Payment for an additional day off to a working parent for caring for disabled children from childhood until they reach the age of 18 is made in the amount of a day's earnings. Daily earnings mean the average daily earnings, determined in the manner established by the Ministry of Labor for calculating the average earnings.

  • With the summarized accounting of working hours, the average daily earnings paid from the FSS funds are determined by multiplying the average hourly earnings by the number of working hours payable. The same procedure is used to pay for each additional day off in part-time conditions.

Documents that will need to be submitted to the FSS during verification:


  • Application for the appointment of benefits.

  • The order of the enterprise on the provision of additional days off.

  • A copy of the child's birth certificate.

  • Calculation of this benefit.

  • Certificate from the place of work of the second parent stating that he does not use additional days off to take care of the child.

  • Child's disability certificate.

  • For organizations that are on the simplified taxation system, it is also necessary- confirmation of payment of benefits.

Government Decree of 02.03.2000 No. 184 (hereinafter referred to as the Rules); Art. 139 of the Labor Code of the Russian Federation; Position approved. Government Decree of 24.12.2007 No. 922. Since such additional leave is provided simultaneously with the employee's annual leave, the average daily earnings are calculated once - on the date of the start of the leave. We reimburse the FSS for the cost of vacation payments. The days of annual leave provided to the injured employee for treatment are paid at the expense of the employer. But the costs of paying for additional vacation days for treatment in connection with an occupational injury, you can set off against the payment of insurance premiums "for injuries", if the amount of assessed contributions is sufficient. 7 tbsp. 15 of Law No. 125-FZ; Clause 10 of the Rules. Of course, any injury is an unpleasant event. But if then because of her you are sent for treatment somewhere to the sea ...

Holidays for sanatorium spa treatment at the expense of the FSS what are the fees charged

  • Sick leave supplement: how to take into account, No. 11
  • Is it an imaginary patient ?, no. 10
  • The procedure for issuing sick leave was corrected, No. 9
  • Does the change of job in the billing period affect the size of the maternity leave, calculated according to the rules of 2010, No. 9
  • Reimbursement from the FSS: when they may require "extra" documents, No. 8
  • "Hospital" experience: we think so that the FSS does not count, No. 6
  • Benefit "from the hands" of the FSS: what awaits us, No. 6
  • How to pay over-limit sick leave for a disabled employee, No. 5
  • We pay child benefits in unusual situations, No. 4
  • Cheat sheet for calculating social insurance benefits, No. 2
  • What you need to consider when calculating social insurance benefits in 2012, no.
  • The new sick leave form will be easier to fill out, No. 1
  • "Settle the score" with the FSS, No. 1
    • 2011 r.

Fns additional leave for sanatorium spa treatment at the expense of fss personal income tax

Moscow and the Moscow Region “The amount of payment to the injured employee of additional leave in excess of the annual paid leave established by the legislation of the Russian Federation for the period of his treatment and travel to the place of treatment and back at the expense of the FSS is not subject to contributions to compulsory pension and medical insurance. 1 h. 1 tbsp. 9 of the Law of 24.07.2009 No. 212-FZ ”. But personal income tax from the amount of payment at the expense of the FSS funds for additional leave for the treatment of the victim must be withheld. FROM AUTHORITIVE SOURCES STELMAKH Nikolai Nikolaevich Advisor to the State Civil Service of the Russian Federation of the 1st class “Personal income tax is not subject to, in particular, all types of compensation payments established by the legislation of the Russian Federation related, inter alia, to the performance of labor duties, as well as compensation for harm caused by injury or other damage health

3 tbsp. 217 of the Tax Code of the Russian Federation.

Holidays for spa treatment at the expense of the FSS as provided

But there is another type of vacation in the organization - an additional vacation provided for the period of sanatorium-resort treatment to employees who have received an occupational disease or injury as a result of an industrial accident (on the basis of Federal Law of July 24, 1998 N 125-FZ). The organization decided that the extension of the vacation in the event of a holiday falling into the period of this vacation is not made, since this vacation is targeted. Therefore, all days of this type of vacation are payable based on the average daily earnings, including holidays falling on the period of this type of vacation.
Voting: According to the above procedure, a sick leave certificate is also issued for outpatient spa treatment according to vouchers (vouchers) received by workers and employees at the expense of social insurance free of charge or with payment of 30 percent of the cost. (as amended by

What taxes are subject to vacation pay, in addition to personal income tax and insurance premiums?

Law No. 125-FZ. The duration of such a vacation is determined as follows. Can the employer provide an employee with additional leave for treatment entirely at the expense of the FSS, if the employee, by the time of receiving the permit, has already fully used his next annual leave (for example, the injury was received after the vacation)? And will the Fund accept for reimbursement the costs of such a vacation? FROM AUTHORITIVE SOURCES Natalya KISELEVA Head of the Legal Department of the Moscow Regional Branch of the Social Insurance Fund of the Russian Federation “The specified additional leave is one of the types of insurance coverage and is payable at the expense of compulsory social insurance funds.

Injury at work: we send you on "over-leave" at the expense of the FSS

Russia dated 04.12.2009 No. 951n). Rehabilitation program A rehabilitation program is a medical document.

  • - rehabilitation program;
  • - medical report of the medical commission.
  • - decides on the payment of medical rehabilitation costs;
  • - issues a voucher to the employee.
  • - rehabilitation programs;
  • - the decision of the department of the FSS of the Russian Federation to pay the costs of medical rehabilitation;
  • - vouchers to the sanatorium;
  • - travel tickets if vacation days are required for travel.
  • - arrears (overpayments) on contributions in case of injuries at the beginning of the year;
  • - accruals during the reporting period;
  • - expenses for the reporting period;
  • - payment of contributions for the reporting period, etc.

Leave for sanatorium and spa treatment at the expense of the FSS as provided by the Russian Federation No. 184 of 03/02/2000).
In a State institution - the regional branch of the Social Insurance Fund of the Russian Federation in Khanty-Mansiysk autonomous region- The following mechanism is applied to Ugra:

  1. After receiving a sanatorium-resort voucher, the employee is recommended to write an application addressed to the head of the organization, for a vacation, in excess of the annually paid, for the entire period of his treatment and travel to the place of treatment and back;
  2. The insured (employer) sends to the executive body of the regional branch at the place of its registration:
  • a letter with a request to set off the accrued amount for the days of additional vacation;
  • a copy of the order on granting additional leave to the employee for the entire period of treatment and travel to the place of treatment;
  • certificate of vacation calculation (original, signed by the chief accountant, stamp of the organization).

Administrative Regulations).

Attention

In the 2-NDFL certificate, an income code of 2012 is assigned to vacation pay. Suppose an employee of an enterprise goes on vacation for 28 days, he worked the entire billing period, for which he received 480,000 rubles. Average earnings are determined by the formula: 480,000 rubles: 12 months.


: 29 days / month = 1365.2 rubles / day.

Info

The amount of vacation pay will be: 1365.2 rubles. x 14 = 38,225.6 rubles. 13% of this amount - 4969.3 rubles, which must be transferred towards the payment of personal income tax. Contributions to the Pension Fund of the Russian Federation, FFOMS and FSS Is the vacation subject to insurance premiums? Together with income tax, the employer is obliged to pay insurance premiums to the following organizations:

  1. Pension Fund.
  2. Social insurance fund.
  3. Compulsory Health Insurance Fund.

The funds must be paid by the 15th day of the next month. If the vacation is made in August, contributions from vacation pay are transferred until mid-September.


IMPORTANT.

Vacation at the expense of the FSS for the period of sanatorium-resort treatment of personal income tax

FSS money for benefits until the end of the quarter, No. 13

  • 2016 Nov.

Personal income tax from additional leave to the skl at the expense of the FSS in 2018 Important Payment of additional costs for medical, social and professional rehabilitation of the insured person is made by the FSS of Russia at the expense of funds provided for the implementation of compulsory social insurance against industrial accidents and occupational diseases.
Insurance contributions are not withheld from vacation pay in case of an emergency at work. This is not necessary, since during the rest period the employee will not be at the workplace. What amounts are not subject to personal income tax? For some types of additional vacation, the amount of payments is not subject to income tax.
These include:

  • additional leave for Chernobyl victims (payments are calculated from the budget and are considered compensation for the harm received);
  • leave for the period of sanatorium-resort treatment of occupational diseases and work-related injuries, including the way to the institution (the employer not only compensates for the average earnings, but also pays for travel).
  • Leave to war veterans.
  • Holidays for parents with many children.

The payments that people receive in such cases are social insurance collateral. Accordingly, no fees are withheld from them.

  • To demand from the insurer the work books of the dismissed - bust, No. 18
  • We make out the transition from decree to decree, No. 16
  • When Child Care Allowance Is Wrong, No. 16
  • Benefits are paid by the FSS itself: how to submit reports, No. 14
  • Electronic sick leave: what to do for an employer, No. 13
  • How to get money from the FSS for benefits before the end of the quarter, No. 13
  • We calculate the maternity allowance, No. 9
  • Reduction of maternity leave at the initiative of the employee, No. 8
  • Determine the number of days of the billing period for child benefits, No. 8
  • Checking the calculation of child benefits, No. 7
  • Burial allowance in 2017, no. 6
  • Children's benefits indexed, no. 4
  • Innovations in the offset and reimbursement of social benefits, No. 2
  • Social Insurance Benefits - 2017, No. 1
    • 2016 Nov.

Question: What additional vacations for employees are payable at the expense of the FSS of the Russian Federation?

Answer: At the expense of the FSS of the Russian Federation, leave for sanatorium-resort treatment, additional days off for caring for disabled children, additional maternity leave are payable.

Rationale: According to clause 6 of the Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of 12.02.1994 N 101, the task of the FSS of the Russian Federation is to provide state-guaranteed benefits for temporary disability, pregnancy and childbirth, to women registered in the early stages of pregnancy, if the birth of a child, caring for a child until he reaches the age of one and a half years, as well as social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services, spa services for employees and their children.
However, insurance coverage in accordance with Art. 3 of the Federal Law of 16.07.1999 N 165-FZ "On the basics of compulsory social insurance" - this is the execution by the insurer, and in some cases, established federal laws- also by the insured of his obligations to the insured person in the event of an insured event through insurance payments or other types of security established by federal laws on specific types of compulsory social insurance.
Thus, the issues of financing measures for compulsory social insurance in the form of payment for a certain category of vacations are the subject of regulation of legislation on social insurance. In this case, the obligation to provide holidays is established directly by labor legislation.
Annual additional paid vacations are provided to employees:
- employed in work with harmful and (or) hazardous working conditions;
- having a special character of work;
- with irregular working hours;
- working in the regions of the Far North and equivalent areas;
- in other cases stipulated by the legislation of the Russian Federation or by the employer (Art. 116 of the Labor Code of the Russian Federation).
However, the Labor Code of the Russian Federation does not provide for the payment of these holidays at the expense of the FSS of the Russian Federation. At the same time, the legislation of the Russian Federation provides for the provision of vacations and days off in excess of the days of annual paid leave, which are paid at the expense of the FSS of the Russian Federation. These additional vacations include:
- vacation for spa treatment;
- days off for persons caring for disabled children;
- additional maternity leave.
It should be noted that the employer is also obliged to provide the employee with the following types of leaves, paid at the expense of the FSS of the Russian Federation:
- maternity leave (Article 255 of the Labor Code of the Russian Federation, Articles 10, 11 of Law N 255-FZ);
- parental leave, from which the period until the child reaches the age of one and a half years is paid (Art. 256 of the Labor Code of the Russian Federation, Art. Art. 11.1, 11.2 of Law N 255-FZ);
- leave for employees who adopt a child under the age of three months (Article 257 of the Labor Code of the Russian Federation, Articles 10, 11 of Law N 255-FZ, paragraph 53 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n) ...

Additional vacation for spa treatment
One of the types of insurance coverage is the payment of additional costs associated with medical, social and professional rehabilitation of the insured in the presence of direct consequences of the insured event, to pay for the insured's vacation (in excess of the annual paid vacation) for the entire period of spa treatment and travel to the place of sanatorium spa treatment and vice versa (subparagraph 3 of paragraph 1 of article 8 of the Federal Law of 24.07.1998 N 125-FZ).
The employer is obliged to grant the said leave to an employee who needs spa treatment for reasons related to the occurrence of an insured event. The leave is provided for the entire period of spa treatment and travel to the place of spa treatment and back. Payment for vacation (in excess of the annual paid vacation) is made at the expense of the FSS of the Russian Federation in the amount of average earnings calculated in accordance with Art. 139 of the Labor Code of the Russian Federation (Article 3, Clause 7, Article 15, Clause 10, Clause 2, Article 17 of the Federal Law of 24.07.1998 N 125-FZ, Clause 4, 32 of the Regulations approved by the Decree of the Government of the Russian Federation of May 15, 2006 N 286).

Additional days off to care for a disabled child
One of the parents (guardian, trustee) for the care of children with disabilities, upon his written application, is provided with four additional paid days off per month. Payment for each additional day off is made in the amount of average earnings at the expense of the federal budget provided by the FSS of the Russian Federation (Article 262 of the Labor Code of the Russian Federation, Part 17 of Article 37 of the Federal Law of 24.07.2009 N 213-FZ).

Additional maternity leave
Complicated labor is the basis for granting additional maternity leave. In case of complicated childbirth by one child, a certificate of incapacity for work is issued for an additional 16 calendar days. If multiple pregnancies are established during childbirth, then a certificate of incapacity for work is issued for an additional 54 calendar days. For the period of additional maternity leave, an allowance is paid at the expense of the FSS of the Russian Federation (clause 2, part 1 of article 1.4, part 1 of article 3 of the Federal Law of December 29, 2006 N 255-FZ, clauses 47, 48 The procedure approved by the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n).
Thus, some leaves provided by the employer in excess of the annual paid leave, such as leave for sanatorium treatment, additional days off for caring for disabled children, additional maternity leave, are payable at the expense of the FSS of the Russian Federation.

  • Parental Benefits: Don't Require Extra Documents, No. 18
  • Do not forget to close the sick leave !, No. 17
  • How to apply the regional coefficient when calculating social insurance benefits, No. 16
  • How to calculate sick leave benefit if the main employee has become a part-time worker, No. 10
  • Is it possible to collect an allowance from a medical institution that is not reimbursed by the FSS due to errors in sick leave, No. 9
  • How it was necessary to calculate the allowance for the care of the second child according to the rules of 2010, No. 9
  • "Rotational" Injury Between Work Shifts: Industrial or Not ?, No. 8
  • By participating in the pilot project, the employer paid benefits instead of the FSS: what to do, no. 5
  • How to pay an unpaid benefit in addition, no. 3
  • We pay social insurance benefits to part-time workers, No. 2
  • The maximum earnings for calculating benefits exceeded 1 million rubles., No. 1
    • 2013 g.

Injury at work: we send you on "over-leave" at the expense of the FSS

  • To demand from the insurer the work books of the dismissed - bust, No. 18
  • We make out the transition from decree to decree, No. 16
  • When Child Care Allowance Is Wrong, No. 16
  • Benefits are paid by the FSS itself: how to submit reports, No. 14
  • Electronic sick leave: what to do for an employer, No. 13
  • How to get money from the FSS for benefits before the end of the quarter, No. 13
  • We calculate the maternity allowance, No. 9
  • Reduction of maternity leave at the initiative of the employee, No. 8
  • Determine the number of days of the billing period for child benefits, No. 8
  • Checking the calculation of child benefits, No. 7
  • Burial allowance in 2017, no. 6
  • Children's benefits indexed, no. 4
  • Innovations in the offset and reimbursement of social benefits, No. 2
  • Social Insurance Benefits - 2017, No. 1
    • 2016 Nov.

Reimbursement of spa treatment at the expense of the FSS

Then the amount of vacation pay for the days of additional vacation must be reflected in row 15 of table 7 and in row 7 of table 8 of section II of the calculation in the form 4-FSS Appendix 1 to the Order of the FSS dated February 26, 2015 No. 59. If the amount of assessed contributions is not enough for offset, then you you can apply to the Fund for reimbursement of the amount of vacation pay paid to the employee during the additional vacation.
3 p. 1 of Art. 8, clause 7 of Art. 15 of Law No. 125-FZ; sub. 2 p. 9, p. 10 of the Rules. To do this, you need to submit to your FSS department:

  • application for reimbursement of expenses in any form;
  • interim or regular calculation in the 4-FSS form for the period in which the vacation was granted.

In both cases, so that the FSS has no claims when reimbursing such expenses p.

Payment for vacation for spa and resort treatment at the expense of the FSS

  • When 731 days are used to calculate benefits, No. 15
  • When to Pay Monthly Child Care Benefit, No. 13
  • How to calculate the sick leave supplement before salary, No. 11
  • Social insurance benefits: to whom, when, how much, No. 11
  • ABC of social insurance benefits, No. 10
  • How to get your money from the FSS, no. 10
  • We send the employee for benefits to the FSS, No. 8
  • Benefit based on the FIU certificate: can you trust her, No. 6
  • Will the FSS reimburse sick leave benefits if the medical facility does not have a license, No. 6
  • Do you all know about calculating sick leave ?, no. 2
  • We issue a certificate of excluded periods for "children's" benefits, No. 2
  • Adjustment of social insurance benefits - 2013, No. 2
  • Children's Benefits - 2013, No. 1
  • Temporary disability benefits, No. 1
    • 2012 r.

What additional vacations for employees are payable at the expense of the FSS of the Russian Federation?

Law N 125-FZ). This vacation has a designated purpose (for spa treatment) and is provided to the employee, as indicated in paragraphs. 10 p. 2 art. 17 of Law N 125-FZ, "in excess of the annual paid leave established by the legislation of the Russian Federation." Since such leave is not annual, the norm of Art.


120 of the Labor Code of the Russian Federation, which establishes that non-working holidays falling on the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave, since neither the Labor Code of the Russian Federation, nor Law N 125-FZ, nor other legal acts contain provisions that non-working holidays are not included in the duration of the vacation for sanatorium-resort treatment, and pp. 10 p. 2 art.
Government Decree of 02.03.2000 No. 184 (hereinafter referred to as the Rules); Art. 139 of the Labor Code of the Russian Federation; Position approved. Government Decree of 24.12.2007 No. 922. Since such additional leave is granted simultaneously with the employee's annual leave, the average daily earnings are calculated once - on the date of the start of the leave.

Attention

We reimburse the FSS for the cost of vacation payments. The days of annual leave provided to the injured employee for treatment are paid at the expense of the employer. But the costs of paying for additional vacation days for treatment in connection with an occupational injury, you can set off against the payment of insurance premiums "for injuries", if the amount of assessed contributions is sufficient.


7 tbsp. 15 of Law No. 125-FZ; Clause 10 of the Rules. Of course, any injury is an unpleasant event. But if then because of her you are sent for treatment somewhere to the sea ...

Payment for holidays for sanatorium and spa treatment at the expense of the FSS

After all, these costs are compensated by the FSSp. 1 tbsp. 252, paragraph 7 of Art. 255 of the Tax Code of the Russian Federation. Other articles of the magazine "GLAVNAYA KNIGA" on the topic "Manuals / sick leave": 2018

  1. The FSS refused to offset the allowance: whether to submit an update on RSV, No. 8
  2. What to do if the employee brought a fake sick leave, No. 8
  3. The procedure for issuing sick leave to care for children has been changed, No. 8
  4. Errors in sick leave are not a reason for refusing to deduct benefit expenses, No. 8
  5. Electronic sick leave in practice, no. 6
  6. Maternity allowance: the right to carry over the years of the billing period is limited, No. 6
  7. Hospital allowance: what happens if an employee does not show up for an appointment with a doctor on time, No. 5
  8. Children's benefits from February 1, 2018, No. 4
  9. The increase in the minimum benefits in 2018, no. 3
  10. The maximums of benefits have increased - 2018, No. 1

If the injured employee at the time of receiving the FSS voucher has already used his annual leave for the current working year, then the employer is obliged to provide him with paid leave for sanatorium treatment (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of treatment and travel to the place of treatment and back at the expense of the FSSpodp. 10 p. 2 art. 17 of Law No. 125-FZ; sub. "D" clause 2 of the Regulations ”. The calculation of vacation pay for the period of additional leave for treatment at the expense of the FSS is made according to the same rules as for the annual paid leave provided to an employee for treatment, that is, based on earnings for 12 calendar months before the month of the beginning of the vacation and the average monthly number of calendar days 29, 3sub.


10 p. 2 art. 17 of Law No. 125-FZ; p. 32 of the Regulations; sub. 2 p. 9 of the Rules, approved.

In this regard, it should be noted that payment to the injured employee at the expense of the FSS funds for additional leave (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of his treatment and travel to the place of treatment and back is an integral part of this type of support for victims, such as payment of additional expenses related to medical, social and professional rehabilitation of the insured in the presence of direct consequences of the insured event 8 of Law No. 125-FZ. In this case, Ch. 23 "Personal Income Tax" of the RF Tax Code does not contain a definition of compensation payments related to the performance of labor duties.

Consequently, this term is used in the sense that labor legislation gives to it. 1 tbsp. 11 of the Tax Code of the Russian Federation.

Law No. 125-FZ). It is not taxed: Who pays for travel to the sanatorium The travel expenses are financed by the FSS of the Russian Federation (clause 44 of the Regulation on additional costs for rehabilitation). There are two options for paying for travel (clause 48 of the Regulation on additional costs for rehabilitation): - first, the employee buys tickets, then submits them to the department of the FSS of the Russian Federation and receives monetary compensation; - tickets are bought by the FSS of the Russian Federation and issued to the employee.

This type of vacation pay cannot be taken into account when calculating income tax, since these are not the costs of the company (paragraph 2, clause 1 of article 252 of the Tax Code of the Russian Federation), but the FSS of the Russian Federation (paragraph 6, sub. 3, paragraph 1 of article 8 of the Law No. 125-FZ). How to get compensation for vacation pay from the FSS of the Russian Federation
4 of the Regulation on Additional Rehabilitation Costs).

Important

The following are subject to payment at the expense of the FSS of the Russian Federation: - maternity leave; - Leave to care for a child until the child reaches the age of one and a half years; - leave for employees who adopt a child under the age of three months; - vacation for spa treatment (in excess of the annual paid vacation established by the legislation of the Russian Federation). Rationale: According to clause 6 of the Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of 12.02.1994 N 101, the task of the FSS of the Russian Federation is to provide state-guaranteed benefits for temporary disability, pregnancy and childbirth, to women registered in the early stages of pregnancy , at the birth of a child, caring for a child until he reaches the age of one and a half years, spa services for employees and their children.


Subparagraph 3 of clause 1 of Art.

The Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (hereinafter - Federal Law N 125-FZ) provides for sanatorium treatment in medical organizations (sanatorium-resort organizations), including the payment of the insured's vacation (in excess of the annual paid leave, established by the legislation of the Russian Federation) for the entire period of spa treatment and travel to the place of spa treatment and back. However, insurance coverage in accordance with Art. 3 of the Federal Law of July 16, 1999 N 165-FZ "On the Basics of Compulsory Social Insurance" is the fulfillment by the insurer of its obligations to the insured person in the event of an insured event through insurance payments or other types of security established by federal laws on specific types of compulsory social insurance.

Law No. 125-FZ). It is not taxed: Who pays for travel to the sanatorium The travel expenses are financed by the FSS of the Russian Federation (clause 44 of the Regulation on additional costs for rehabilitation). There are two options for paying for travel (clause 48 of the Regulation on additional costs for rehabilitation): - first, the employee buys tickets, then submits them to the department of the FSS of the Russian Federation and receives monetary compensation; - tickets are bought by the FSS of the Russian Federation and issued to the employee. This type of vacation pay cannot be taken into account when calculating income tax, since these are not the costs of the company (paragraph 2, clause 1 of article 252 of the Tax Code of the Russian Federation), but the FSS of the Russian Federation (paragraph 6, sub. 3, paragraph 1 of article 8 of the Law No. 125-FZ). How to get compensation for vacation pay from the FSS of the Russian Federation Vacation payments during travel and sanatorium treatment reduce the amount of contributions in case of injury (clause 4 of the Regulation on additional expenses for rehabilitation).

Reimbursement of spa treatment at the expense of the FSS

If the vacation period falls on a non-working holiday (Definition of the Supreme Arbitration Court of the Russian Federation of 11.12.2013 No. VAS-17034/13 in case No. A27-19609 / 2012): What documents are needed to grant the vacation The employee must submit to the employer: From all documents, except the application, copies should be made and certified with the signature of the chief accountant and the seal of the company.

These copies will be needed for reimbursement of expenses and when checking the FSS of the Russian Federation (cl.
3

The list approved by the order of the Ministry of Health and Social Development of Russia dated 04.12.2009 No. 951n).


Rehabilitation program A rehabilitation program is a medical document.
Its full name is “The program of rehabilitation of the injured person as a result of an industrial accident or occupational disease”.
The form of the rehabilitation program was approved by the decree of the Ministry of Labor of Russia dated July 18, 2001 No. 56 (Appendix No. 2).
There is a table in the rehabilitation program.

Injury at work: we send you on "over-leave" at the expense of the FSS

Of the Rules, ask the employee to submit the following documents:

  • an application for granting leave in any form;
  • a copy of the FSS decision on the allocation of a voucher;
  • a copy of the voucher to a sanatorium-resort institution indicating the dates of the beginning and end of treatment;
  • travel documents, from which you can see how much time the employee spent on the way to the place of treatment and back.

We pay taxes and contributions Insurance premiums are not charged for the amount of payment for additional leave at the expense of the FSS, including "for injuries" p.
1 h. 1 tbsp. nine

Attention

Law of 24.07.2009 No. 212-FZ; sub. 1 p. 1 of Art. 20.2 of Law No. 125-FZ; FSS letter dated 17.11.2011 No. 14-03-11 / 08-13985.


Foundations also agree with this approach. FROM AUTHORITY SOURCES Tamara DASHINA Deputy Manager of the Pension Fund of the Russian Federation in St.

How is the employer's payment for spa treatment taken into account?

Info

These costs can only be written off if:

  • the normative acts prescribe the possibility to issue bonuses in the form of vouchers;
  • the amount of the “bonus” in kind is not more than a fifth of the employee's salary;
  • the employee wrote an application for a part of the payments in kind.

IMPORTANT! Having thus saved on income tax, the company will still be forced to transfer social contributions from the cost of the voucher.

How is the additional vacation formalized?

Formally, they are strict reporting forms. They can be included in the general business expenses in advance or immediately in the costs of servicing industries and farms upon payment.

Wiring example:

  • debit 29 (25), credit 60 - reflection of payment to suppliers for the manufacture of forms of sanatorium vouchers;
  • debit 16, credit 60 - allocation of VAT paid to the supplier of forms;
  • debit 006 - posting of the received voucher forms;
  • debit 29, credit 19 - VAT attribution to expenses.

How to reflect the partial compensation of the voucher If the company pays the employee a voucher not in full, but only in part, the rest of the cost is paid by them to the cashier or deducted from wages.

What additional vacations for employees are payable at the expense of the FSS of the Russian Federation?

  • When 731 days are used to calculate benefits, No. 15
  • When to Pay Monthly Child Care Benefit, No. 13
  • How to calculate the sick leave supplement before salary, No. 11
  • Social insurance benefits: to whom, when, how much, No. 11
  • ABC of social insurance benefits, No. 10
  • How to get your money from the FSS, no. 10
  • We send the employee for benefits to the FSS, No. 8
  • Benefit based on the FIU certificate: can you trust her, No. 6
  • Will the FSS reimburse sick leave benefits if the medical facility does not have a license, No. 6
  • Do you all know about calculating sick leave ?, no. 2
  • We issue a certificate of excluded periods for "children's" benefits, No. 2
  • Adjustment of social insurance benefits - 2013, No. 2
  • Children's Benefits - 2013, No. 1
  • Temporary disability benefits, No. 1
    • 2012 r.

Then the amount of vacation pay for the days of additional vacation must be reflected in line 15 of table 7 and in line 7 of table 8 of section II of the calculation in the form 4-FSS Appendix 1 to the Order of the FSS dated February 26, 2015 No. 59.
If the amount of assessed contributions is not enough for offset, then you can apply to the Fund for reimbursement of the amount of vacation pay paid to the employee during the additional vacation.


3 p. 1 of Art. 8, clause 7 of Art. 15

Law No. 125-FZ; sub. 2 p. 9, p. 10 of the Rules. To do this, you need to submit to your FSS department:

  • application for reimbursement of expenses in any form;
  • interim or regular calculation in the 4-FSS form for the period in which the vacation was granted.

In both cases, so that the FSS has no claims when reimbursing such expenses p.

Payment for vacation for spa and resort treatment at the expense of the FSS

If the injured employee at the time of receiving the FSS voucher has already used his annual leave for the current working year, then the employer is obliged to provide him with paid leave for sanatorium treatment (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of treatment and travel to the place of treatment and back at the expense of the FSSpodp.
10 p. 2 art. 17 of Law No. 125-FZ; sub. "D" clause 2 of the Regulations ”. The calculation of vacation pay for the period of additional leave for treatment at the expense of the FSS is made according to the same rules as for the annual paid leave provided to an employee for treatment, that is, based on earnings for 12 calendar months before the month of the beginning of the vacation and the average monthly number of calendar days 29, 3sub. 10 p. 2 art. 17 of Law No. 125-FZ; p. 32 of the Regulations; sub. 2 p. 9 of the Rules, approved.
Law No. 125-FZ. The duration of such a vacation is determined as follows. Can the employer provide an employee with additional leave for treatment entirely at the expense of the FSS, if the employee, by the time of receiving the permit, has already fully used his next annual leave (for example, the injury was received after the vacation)? And will the Fund accept for reimbursement the costs of such a vacation? FROM AUTHORITIVE SOURCES Natalya KISELEVA Head of the Legal Department of the Moscow Regional Branch of the Social Insurance Fund of the Russian Federation “The specified additional leave is one of the types of insurance coverage and is payable at the expense of compulsory social insurance funds.

Moscow and the Moscow Region “The amount of payment to the injured employee of additional leave in excess of the annual paid leave established by the legislation of the Russian Federation for the period of his treatment and travel to the place of treatment and back at the expense of the FSS is not subject to contributions to compulsory pension and medical insurance.

1 h. 1 tbsp. 9 of the Law of 24.07.2009 No. 212-FZ ”. But personal income tax from the amount of payment at the expense of the FSS funds for additional leave for the treatment of the victim must be withheld. FROM AUTHORITIVE SOURCES STELMAKH Nikolai Nikolaevich Advisor to the State Civil Service of the Russian Federation of the 1st class “Personal income tax is not subject to, in particular, all types of compensation payments established by the legislation of the Russian Federation related, inter alia, to the performance of labor duties, as well as compensation for harm caused by injury or other damage health 3 tbsp. 217 of the Tax Code of the Russian Federation.