In Vinnytsia oblast told how to impose transitional vacation and sick
In connection with the changes from 01.01.2016 G. regarding the withholding tax rates under the single payment and the tax to incomes of physical persons, the question arises about the proper use of the rates in transitional periods of vacation and sick leave accrual. Department DFS in Vinnitsa region informs that the taxation of personal income tax and ERUs transitional payments has its own characteristics, because the Law on the SST is prescribed one mechanism of calculation and payment of ERUs with transitional payments, and the Tax code of Ukraine to another. Law on the single social contribution stipulates that the calculation of ERUs for past periods is based on the size of a single fee ruling at the date of calculation (calculation, determination) wage (income), which in accordance with the law is charged a single fee. Therefore, if the employee in January 2016 accrued sick leave for the period of temporary disability, which falls on December 2015, such hospital ERU is calculated at the rate specified in 2016 (22 %). Additionally, the retention of ERUs is carried out. Regarding the taxation of accrued vacation in December for the holiday period, which falls on January 2016, and the total sum of ERUs which are paid in the manner and at the rates that were in force in 2015, the ERU allocation is not performed, that is, transient vacation pay not subject to recalculation. With regard to the taxation of corresponding payments of the tax to incomes of physical persons, the mechanism defined in the Tax code of Ukraine. In particular, if the payor receives income in the form of wages for the period of its preservation according to the legislation, including during the holidays or a stay in hospital, for the purpose of determining the maximum amount of income giving entitlement to tax social benefits, and in other cases of taxation, such income (its part) relate to tax periods of their accrual. Given the above, the amount of sick leave accrued and paid in January 2016 for the months of 2015 are included when recalculating the total taxable income of the respective tax periods (months) in 2015, and taxed at personal income tax rates that was in force 01.01.2016, i.e. 15% (20%), and the amount of vacation time accrued and paid in the month of December 2015 to January 2016, include the fiscal agent to the total taxable income of the month of January and taxed at 18 %. Appropriate explanations are contained in the letter of the SFS of Ukraine from G. 22.01.2016¹2074/7/99-99-17-03-01-17 and Publicly accessible information and reference resource (category 103.02). Department communications SE DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
