Personal income tax deductions after maternity leave. Deductions during the period of parental leave (N.A. Muromtseva) Tax deduction after leaving parental leave

Position of financiers

What the law says

What should an employer rely on?

Basic moments

What are the deductions for children of an employee on maternity leave?

Solution

Where to go

Required conditions

What can you claim?

How to register

What is the calculation?

Possible difficulties

Important nuances

In a letter dated June 11, 2014 No. 03-04-05/28141, the Russian Ministry of Finance stated that if an employee returned from maternity leave in the middle of the year, then she is not entitled to standard deductions for a child for the past months of this year. The officials' opinion came as a complete surprise. After all, not only arbitrators, but also financiers themselves in the past expressed a completely different point of view.

In its letter, the Russian Ministry of Finance examined the following situation: a woman who had been on maternity leave since August 2010 returned to work only in mid-August 2012. During maternity leave, she was not provided with standard tax deductions because she did not receive a salary . The financiers considered that she was entitled to deductions for the child only starting from the month when she returned to work - from August 2012. Here are their explanations.

If income is not paid (in this case due to maternity leave), the tax agent does not provide a standard tax deduction for this time. Indeed, in this case the tax base is not determined. Consequently, after the employee has started work, the tax base is not recalculated taking into account standard deductions for the period of maternity leave.

The procedure for providing children's deductions is prescribed in subparagraph. 4 p. 1 art. 218 Tax Code of the Russian Federation. The tax deduction for each month of the tax period (which is a calendar year) applies to the parent, his spouse, adoptive parent, guardian, trustee, foster parent, his spouse in the following amounts:

for the first and second child - in the amount of 1000 rubles. for everyone;
for the third and subsequent children - in the amount of 3,000 rubles. for everyone.

A deduction of 3,000 rubles. also applicable for every child under the age of 18, if he is disabled, and for a full-time student, graduate student, resident, intern, student under the age of 24, if he is disabled in group I or II.

In this case, the tax deduction is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the year (for which a rate of 13% is applied), exceeded 280,000 rubles. As soon as an employee’s income exceeds this mark, such an employee is no longer entitled to a tax deduction.

As you can see, it does not at all follow from this provision of the Code that the deduction is provided only for those months in which the employee received income. This also does not follow from paragraph. 19 subp. 4 p. 1 art. 218 of the Tax Code of the Russian Federation, according to which the tax base is reduced from the month of birth of the child until the end of the year in which he reached the age of 18 years (and if he is a student - 24 years).

Moreover, paragraph 4 of Art. 218 of the Tax Code of the Russian Federation provides that the tax inspectorate at the end of the tax period must recalculate the tax base for personal income tax if during the calendar year standard deductions were not provided to a person or were provided in a smaller amount than established in Art. 218 Tax Code of the Russian Federation.

Therefore, if an employee began to receive income taxed at a personal income tax rate of 13% not from the beginning of the year, he is entitled to a child deduction for each month of the tax period, including those months in which there was no income at all.

The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 4431/09 dated July 14, 2009, also indicated that the Tax Code of the Russian Federation does not contain rules prohibiting the provision of a standard deduction for those months when employees did not have income subject to personal income tax. A similar opinion was expressed in the resolution of the Federal Antimonopoly Service of the Moscow District dated January 24, 2011 No. KA-A40/16982-10.

And the most interesting thing is that the Russian Ministry of Finance itself, in earlier letters, took the position that deductions can be provided retroactively. In other words, if in certain months of the tax period the taxpayer did not have income subject to personal income tax, standard deductions are provided for each month of the calendar year, including those months in which there were no income payments. Such clarifications were given in letters of the Ministry of Finance of Russia dated July 21, 2011 No. 03-04-06/8-175, dated August 19, 2008 No. 03-04-06-01/254, dated January 22, 2007 No. 03-04-06-01 /12, dated 03/01/2006 No. 03-05-01-04/41.

At the same time, specialists from the financial department explained that if in certain months of the tax period the amount of standard deductions turns out to be greater than the amount of income, the difference between them is transferred to the following months of the same year (the deduction cannot be transferred to the next year). Such clarifications are contained in letters of the Ministry of Finance of Russia dated October 22, 2009 No. 03-04-06-01/269, dated August 14, 2008 No. 03-04-06-01/251.

In the situation under consideration, for the years when the employee was on maternity leave (from August 2010 to December 2011 inclusive), she is not entitled to deductions. But in 2012, when a woman started working (since August 2012), she was entitled to deductions, starting in January of this year. Let's show this with an example.

Example

The employee was on maternity leave from August 2010 to August 2012. She started work on August 13, 2012. Let’s assume that her salary is 35,000 rubles. per month. For August, the payment amounted to 22,826 rubles. (RUB 35,000: 23 days x 15 days).

Moreover, the woman has one child.

Let's calculate personal income tax, taking into account different points of view. First, based on the position of the Russian Ministry of Finance, expressed in the commentary letter.

In this case, personal income tax withheld from the employee’s income for August will be:

(RUB 22,826 – RUB 1,000) x 13% = RUB 2,837

And at the end of the year, the personal income tax amount will be equal to:

2837 rub. + (35,000 rub. x 4 months – 1,000 rub. x 4 months) x 13% = 20,517 rub.

If we calculate the tax taking into account the fact that women are entitled to deductions from the beginning of the year, the situation will be different.

For August, personal income tax withheld from the employee will be:

(RUB 22,826 – RUB 1,000 x 8 months) x 13% = RUB 1,927

And at the end of the year:

1927 rub. + (35,000 rub. x 4 months – 1,000 rub. x 4 months) x 13% = 19,607 rub.

Thus, in this case, the savings on personal income tax will be equal to 910 rubles. (RUB 20,517 – RUB 19,607).

Let us remind you that standard tax deductions are provided to an individual by one of the tax agents who are the source of income payment. Which one is chosen by the employee himself. And he needs to submit a written application and documents confirming the right to the deduction to the accounting department of this employer (this will be the child’s birth certificate). This norm is enshrined in paragraph 3 of Art. 218 Tax Code of the Russian Federation.

Question

Good afternoon

The employee leaves the organization on the last day of maternity leave. She had no income. But there is compensation for previously missed vacation. The employee was provided with a deduction for her first child, and she also wrote an application for a deduction for her second child. What deduction should we provide her: for the current month, or for the previous 6 months too? What is the current opinion of the Ministry of Finance on this issue?

Answer

The Tax Code of the Russian Federation does not establish a prohibition on providing a deduction for each month of the tax period if an individual does not have income taxed at a rate of 13% in certain months of the tax period. This point of view is supported, among other things, by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 4431/09 dated July 14, 2009. See also Resolution of the Federal Antimonopoly Service of the Moscow District dated January 24, 2011 N KA-A40/16982-10.

If we are guided by the explanations of the Ministry of Finance of Russia given in Letter dated 06/11/2014 N 03-04-05/28141 regarding standard deductions for a child, then in this case they are not provided for those months of the tax period that preceded the employee’s return from vacation, since the tax base for this period is not determined. It also follows from the Letter that in the situation under consideration, the inspectorate cannot recalculate the tax base for the tax period, taking into account the provision of deductions for each month of the tax period (including the months preceding the employee’s return from vacation).

At the same time, when considering the issue being analyzed, it is necessary to pay attention to Letter of the Ministry of Finance of Russia dated October 22, 2014 N 03-04-06/53186. It states that if in certain months of the tax period the taxpayer did not have income, standard deductions are provided to him for each month, including for those months in which income was not paid.

It is worth noting that from the wording of this Letter it does not follow that it deals directly with the employee’s exit from maternity leave (child care leave). However, in our opinion, these clarifications can be applied in the situation under consideration.

Taking into account the above, if a tax agent provides an employee with deductions for those months in which she has not yet worked, the tax authority may try to hold him accountable under Art. 123 Tax Code of the Russian Federation.

If the tax authority may try to hold you accountable under Art. 123 of the Tax Code of the Russian Federation, you have the right to choose what to do:

— fulfill the requirements of the inspection (including paying fines and penalties);

— prove to the inspection the legality of their actions by filing objections to the inspection report (clause 6 of article 100 of the Tax Code of the Russian Federation);

— appeal the inspector’s decision to a higher tax authority, and then, if necessary, to the court (clauses 1, 2 of Article 138 of the Tax Code of the Russian Federation).

However, in order to avoid disputes, we recommend that you clarify the position of your tax office on this issue.

Today, the legislation of the Russian Federation provides for a large number of different benefits for citizens with dependent children. One of the benefits that is easiest to apply for is.

Such citizens will have the right to receive an appropriate deduction only if there is taxation at a rate of 13%. But often IPs use all sorts of special modes.

In accordance with them, the rate can be only 9%. That is why individual entrepreneurs working on the simplified tax system and UTII lose the right to receive the corresponding deduction.

If you have any questions, you should seek advice from your regional tax authority. This will avoid various difficulties.

To exercise your right to apply for a deduction, you can contact various institutions:

at the place of official employment;
at the tax service.

Moreover, the list of documents is standard, but may include various additional papers. The list of these depends on the status of the specific recipient and some other factors.

It is important to remember that the registration of this deduction and its transfer by the employer himself is not his right, but an immediate responsibility. Since it is he who acts as the tax agent of a particular citizen.

At the same time, it sometimes happens that for some reason it is not possible to apply for a deduction at the place of official employment. Such a reason may be enterprises, etc.

In such circumstances, it will be necessary to apply for deductions to the tax office. You should definitely familiarize yourself with the required list of documents in advance.

An individual entrepreneur should do the same. Since, according to the law, he himself is his own tax agent.

In addition to applying directly to the place of accrual, you may need to visit some other institutions.

First of all, this concerns:

MARRIAGE REGISTRY.

It is also possible for an employee to receive personal income tax deductions for children at the employment center - if she does not have a permanent job, is registered and receives the appropriate one.

In accordance with the law, the deduction is provided only to those who make contributions in the form of a tax of 13%.

At the same time, it is important to remember that if a citizen is simultaneously employed by two employers, then a deduction can be provided to him only from one.

It is best to familiarize yourself with the nuances of processing such a deduction in advance. This will avoid many complications. First of all, it is precisely related to the collection of all the documents required in this case.

Since if a complete list of necessary items is not provided for some reason, the deduction will be denied. This point is reflected in legislative norms.

Personal income tax deductions for children of an employee on maternity leave without investments are impossible. It is assumed that there is some income earned and taxed at a rate of 13%.

In the absence of this, it will be impossible to receive a deduction. At the same time, if a woman on maternity leave has such income, there will be no problems, the deduction will be accrued.

The main issues that need to be addressed in advance include:

required conditions;
what you can claim;
how it is drawn up;
what calculation;
possible difficulties.

To obtain the appropriate type of benefit, certain essential conditions will need to be met.

These currently include the following:

The most significant point, in addition to the right to receive the corresponding deduction, is the payment of a tax fee to the state in the amount of at least 13%.

Since these are the funds that are returned if all the necessary documents are completed accordingly.

Another important condition for receiving the deduction in question is the age of the child.

In accordance with legislative norms, the accrual of such a deduction will only be possible until the age of 18 (inclusive). At the same time, appropriate exceptions may be made to this rule.

For example, if the child is a full-time student, which excludes the possibility of employment, the accrual of such a deduction may continue until the age of 24 years.

At the same time, no deduction is allowed in a situation where the child is undergoing full-time education and is actually on the balance of the state.

For example, if this is training at a military educational institution. At the same time, if during the training process the student left during this period, this period is recognized as the time for which it will be necessary to accrue the length of service.

In this case, the children are necessarily counted from the last one. The oldest child is the first, the one born after him is the second, and so on. All nuances regarding the amount are reflected in the Tax Code of the Russian Federation.

The deduction process is quite simple. First of all, you should decide in which institution the deduction will take place.

The standard list used in most cases includes the following:

In some cases, the tax service may require some other papers. If possible, it is worth providing her with everything she requires.

This will avoid many different difficulties. If the parent or adoptive parent is the only one, then this point will need to be confirmed accordingly.

To receive a deduction in this case, you will need the following documents:

The amount of deduction is determined as follows:

If the child is disabled, then the deduction amount of 3 thousand rubles is established for each child of the family.

In some cases, the amount of the deduction will be 12 thousand rubles for the adoptive parent and natural parent, for a guardian and trustee - 6 thousand rubles.

There are a large number of different nuances associated specifically with the registration process and the amount of such a deduction. This moment is determined precisely based on the status of a particular child, as well as his priority.

There are some important, significant nuances that you will need to familiarize yourself with in advance.

These today include the following:

Video: how to fill out form 3-NDFL and receive a tax deduction for education

From this article you will learn: How to provide standard deductions if the employee returned from maternity leave in the middle of the year Whose explanations are more significant - the Ministry of Finance of Russia or the Supreme Arbitration Court of the Russian Federation

From this article you will learn:

How to provide standard deductions if the employee returns from maternity leave in the middle of the year
Whose explanations are more significant - the Ministry of Finance of Russia or the Supreme Arbitration Court of the Russian Federation

Let's imagine the situation. The employee started working after maternity leave for up to 3 years in October 2014. She had no income until October. How can she claim the standard child tax credit for earlier months of the current year?

On the one hand, there is a letter from the Ministry of Finance of Russia dated June 11, 2014 No. 03-04-05/28141, which states that deductions for January-September cannot be provided.

On the other hand, the Tax Code of the Russian Federation does not establish a ban on providing a deduction for each month in the case of lack of income, and there is a resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 14, 2009 No. 4431/09.

Read also Child deduction: when parents work in the same company

Month of the tax period

Amount of income, rub.

Taxable income on an accrual basis, rub.

Amount of deduction, rub.

Cumulative deduction amount, rub.

Tax base, rub.

Personal income tax, rub.

This issue needs to be resolved legislatively. At the moment, the choice of action depends on whether the company is ready to defend its position in court if it provides a deduction for the months in which the employee had no income.

There are general rules for calculating personal income tax. Here they are.

The total amount of tax is calculated based on the results of the year (clause 3 of Article 225 of the Tax Code of the Russian Federation). Personal income tax is calculated by multiplying the tax base by the tax rate (clause 1 of article 225 of the Tax Code of the Russian Federation).

See Personal income tax deductions provided by employers.

A deduction for a child is provided for each month of the tax period (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). It is not specified whether there should be income this month or not.

Regarding the calculation of personal income tax by tax agents, there are special clarifications in the Tax Code.

tax period – year ( Art. 216 of the Tax Code of the Russian Federation);
the total tax amount is calculated at the end of the year ( clause 3 art. 225 of the Tax Code of the Russian Federation).

The taxpayer has the right to submit a declaration at the end of the year and claim a deduction for each month of the tax period, as stated in subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. Since it is not established for him to calculate the tax (and therefore determine the tax base taking into account the deduction) every month. This rule applies only to tax agents (clause 3 of Article 226 of the Tax Code of the Russian Federation).

During parental leave, an employee may receive one-time payments. Should she get the standard child tax credit if she has irregular income? How to calculate and withhold personal income tax if the amount of income is not enough? What to show in the 2-NDFL certificate?

The procedure for providing and the amount of standard tax deductions for a child are established in paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation.

Conditions under which standard child deductions are available

The company provides the employee with standard tax deductions for a child for each month of the tax period (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation), if the following conditions are met:
- the child is supported by the employee;
- the child’s age does not exceed 18 years or 24 years (if he is a full-time student);
- the employee receives income taxed at the rate of 13% established in paragraph 1 of Art. 224 Tax Code of the Russian Federation;
- income from the beginning of the tax period did not exceed 280,000 rubles.

Note. In Art. 218 of the Tax Code does not indicate that deductions are provided only in the months of receipt of income subject to personal income tax at a rate of 13%.

What documents are needed for deduction?

The employing company provides the employee with standard deductions for a child on the basis (clause 3 of Article 218 of the Tax Code of the Russian Federation):
- his written statement;
- documents confirming the right to deductions.

How to determine the tax base for personal income tax

The tax period for personal income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation).
According to Part 3 of Art. 225 of the Tax Code, the total amount of tax is calculated based on the results of the tax period in relation to all employee income, the date of receipt of which relates to this tax period.
When calculating the tax base, the amount of income is reduced by the amount of standard tax deductions. The reduction is made from the month of birth of the child until the end of the year in which he reached the established age (18 years or 24 years).

Deduction for a month without income

Position of the Supreme Arbitration Court of the Russian Federation. In 2009, the Presidium of the Supreme Arbitration Court of the Russian Federation indicated that the Tax Code does not contain rules prohibiting the provision of standard tax deductions for those months in which the employee had no income subject to personal income tax (Resolution of July 14, 2009 N 4431/09 in case N A38-661 /20084-77).

Note. Explanations from the Supreme Arbitration Court of the Russian Federation and the Supreme Court are a priority
For the purpose of uniform application of tax legislation, the Ministry of Finance of Russia issued Letter No. 03-01-13/01/47571 dated November 7, 2013 (directed for use in the work of Letter No. GD-4-3/21097 of the Federal Tax Service of Russia dated November 26, 2013).
The Letter states that if the explanations of the Russian Ministry of Finance on the application of tax legislation are not consistent with the acts and letters of the courts, tax inspectors need to be guided by the acts, letters of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation from the date of their official publication in the prescribed manner.

The Russian Ministry of Finance does not agree. Despite the fact that the Russian Ministry of Finance supports the position of the judges, there are no fewer questions regarding the procedure for providing standard deductions for a child to a parent who does not receive income in every month of the tax period.
From time to time, officials of the main financial department give explanations that contradict the legal position of the Presidium of the Supreme Arbitration Court of the Russian Federation.
What should an accountant do in this case?
Let's analyze recent explanations from officials and figure out how to apply them in 2015, including when preparing certificates in form 2-NDFL for 2014.

Note. Certificates in form 2-NDFL with sign 1 for 2014 must be submitted before April 1, 2015. Read more about filling out on p. 21.

Financial assistance during parental leave

In cases where an employee receives a monthly income during parental leave, the Russian Ministry of Finance and the Presidium of the Supreme Arbitration Court of the Russian Federation are unanimous in the opinion that standard deductions should be provided.
For example, a company monthly pays an employee on parental leave financial assistance subject to personal income tax.
An employee can take advantage of standard tax deductions until his income exceeds RUB 280,000. (Letter of the Ministry of Finance of Russia dated September 4, 2014 N 03-04-06/44338).
However, when providing an employee with standard deductions, the company must take into account one limitation. Amounts of material assistance provided by a company to its employees in the amount of no more than 4,000 rubles are not subject to personal income tax. during the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation).
When paying financial assistance in excess of 4,000 rubles, the company can provide the employee with standard deductions if they were not received by him on other income (Letter of the Ministry of Finance of Russia dated December 27, 2010 N 03-04-05/9-753).

Note. If deductions were not provided or were provided in a smaller amount
In this case, at the end of the tax period, the employee can apply for deductions to the tax office with a declaration in Form 3-NDFL and documents confirming the right to deductions (clause 4 of Article 218 of the Tax Code of the Russian Federation). The inspectorate will recalculate the tax base and return the overpaid personal income tax.

Example 1. Financial assistance during parental leave
Employee of the company (PJSC "Centuria") A.M. Sotnikova has been on maternity leave for up to one and a half years since January 1, 2014. She receives monthly:
- child care allowance in the amount of 10,543 rubles. (this is her first child);
;
- financial assistance in the amount of 5,000 rubles, paid on the basis of a collective agreement, which provides for such payment to all employees on parental leave for up to one and a half years.
Does a company have the right to provide an employee with standard child tax deductions based on her application and the necessary documents? What indicators will the accountant reflect in the 2-NDFL certificate for 2014? How much personal income tax should be withheld from income for the first three months of 2015?
Solution. Every month the company pays the employee 15,593 rubles. (RUB 10,543 + RUB 50 + RUB 5,000).
Child care benefits and monthly compensation payments are not subject to personal income tax (Clause 1, Article 217 of the Tax Code of the Russian Federation).
Financial assistance in the amount of 4000 rubles. per year is not subject to personal income tax on the basis of clause 28 of Art. 217 Tax Code.
Payments that are partially exempt from personal income tax are taken into account when providing standard tax deductions in the part subject to personal income tax (Letter of the Ministry of Finance of Russia dated March 21, 2013 N 03-04-06/8872).
Calculation of indicators for the 2-NDFL certificate for 2014.
The tax base for calculating personal income tax will include only part of the material assistance, which exceeds 4,000 rubles. per year and is subject to personal income tax. For 2014, the taxable income of A.M. Sotnikova will be 56,000 rubles. (5000 rub. x 12 months - 4000 rub.). Its amount did not exceed the limit of 280,000 rubles.
It follows that the company had the right to provide the employee with standard tax deductions in the amount of 1,400 rubles. for all months of 2014 and may continue to provide them in 2015.

- in section 3 - the total amount of income subject to taxation is 60,000 rubles. (RUB 5,000 x 12 months). Income code - 2760;
- in section 3 in the column “Deduction amount” - non-taxable amount of financial assistance - 4000 rubles. Deduction code - 503;

- in section 5, in clause 5.2 - the taxable base for personal income tax equal to 39,200 rubles. (60,000 rub. - 4,000 rub. - 16,800 rub.);
- the amount of tax subject to withholding is 5096 rubles. (RUB 39,200 x 13%).
Calculation of personal income tax for January 2015
The employee’s income for January 2015, subject to personal income tax, amounted to 1,000 rubles. (5000 rubles - 4000 rubles), and the tax base is 0 rubles. (1000 rub. - 1400 rub.).
The amount of the tax deduction turned out to be more than the amount of income taxed with personal income tax at a rate of 13%, 400 rubles. are transferred to the next month of this tax period (Letter of the Ministry of Finance of Russia dated October 22, 2009 N 03-04-06-01/269).
Calculation of personal income tax for January - February 2015
Since February 2015, financial assistance in full has been included in the tax base for calculating personal income tax.
The employee’s income, subject to personal income tax, for January - February 2015 is 5,000 rubles, and the tax base is 3,200 rubles. [(5000 rub. x 2 months) - 4000 rub. - (1400 rub. x 2 months)].
Calculation of personal income tax for the first quarter of 2015 as a whole
The employee's income for January - March 2015, subject to personal income tax, will be 11,000 rubles. (5000 rubles x 3 months - 4000 rubles), and the tax base is 6800 rubles. (RUB 11,000 - RUB 1,400 x 3 months).
The amount of personal income tax withheld for January - March 2015 is 884 rubles. (RUB 6,800 x 13%).

Note. Completely exempt income from personal income tax is not reflected in form 2-NDFL (Letter of the Ministry of Finance of Russia dated March 2, 2012 N 03-04-06/9-54).

If financial assistance according to pay slips is accrued monthly, and is transferred for three months at a time, the company has the right to apply standard deductions for each month, regardless of the period in which the monthly accrued income was paid (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 17, 2008 N KA-A40/13226- 07 in case No. A40-16166/07-115-109).

Rent on maternity leave

If an employee receives income once a quarter (six-month) during parental leave, for example, under a property rental agreement, he retains the right to standard tax deductions.
A deduction for a child is provided to him for all months of the tax period preceding the payment of income, until the income, calculated on an accrual basis from the beginning of the tax period, does not exceed 280,000 rubles. (Letter of the Ministry of Finance of Russia dated October 12, 2007 N 03-04-06-01/353).

Example 2. Rent is paid once every three months
Let's change the condition of example 1. Employee of the company (PJSC "Centuria") A.M. Sotnikova has been on maternity leave for up to one and a half years since January 1, 2014. This is her first child.
She receives monthly:

- monthly compensation payment in the amount of 50 rubles.
From January 1, 2014, the employing company entered into a lease agreement with the employee for her property for one year and extended it for another year from January 1, 2015. The rent under the agreement is 8,500 rubles. per month and is paid once a quarter.
Does a company have the right to provide an employee with the standard child tax deduction based on her application? What indicators will the accountant reflect in the 2-NDFL certificate for 2014? How much personal income tax should be withheld for the first three months of 2015?
Solution. Date of receipt of income. Child deduction
Every month the company pays the employee 10,593 rubles. (10,543 rubles + 50 rubles) and once a quarter taxable income - 25,500 rubles. (RUB 8,500 x 3 months).
The date of receipt of income in this case is the day the rent is paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). In form 2-NDFL for 2014 in section. 3 it must be reflected in the month of payment of income (Section II of the Recommendations for filling out Form 2-NDFL, approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/611@).
When paying income, the company provides the employee with a standard deduction in the amount of 1,400 rubles. for each month, personal income tax is withheld and transferred when paying income (clause 4 of article 226 of the Tax Code of the Russian Federation).
Certificate 2-NDFL for 2014
In certificate 2-NDFL with item 1 for 2014, the company will show:
- in section 3 - the amount of income subject to personal income tax - 102,000 rubles. (RUB 25,500 x 4). Income code - 1400;
- in section 4 in clause 4.1 - the amount of standard tax deductions provided for a child - 16,800 rubles. (RUB 1,400 x 12 months). Deduction code - 114;
- in section 5, in clause 5.2 - taxable base for personal income tax - 85,200 rubles. (RUB 102,000 - RUB 16,800);
- in paragraphs 5.3, 5.4 and 5.5 - the amount of personal income tax - 11,076 rubles. (RUB 85,200 x 13%).
Calculation of personal income tax in 2015
Calculation of the tax base, amounts of income, deductions and withheld personal income tax in the first quarter of 2015 is shown in table. 1 below.

Table 1

Tax base, amounts of income and deductions for January - March 2015

If in some months the employee had no income

An employee on maternity leave may have no taxable income during some months of the tax period. For example, in situations where:
- parental leave did not start at the beginning of the year or did not end at the end of the year;
- was interrupted in the middle of the year, the employee returned to work for several months, and then took maternity leave again;
- the employee was paid a bonus based on the results of work for the previous year;
- a civil contract has been concluded with the employee and she receives one-time remuneration under this contract.

Maternity leave started mid-year

Officials' opinion. In Letter dated 05/06/2013 N 03-04-06/15669, the Russian Ministry of Finance considered this situation. From the beginning of the year, the employee received income taxed with personal income tax at a rate of 13%, then she went on maternity leave and then on maternity leave for up to one and a half years. Experts from the Russian Ministry of Finance believe that from the month the parental leave begins until the end of the year, standard deductions are not provided to her. Since during these months the employee has no income. This is also stated in the Letter of the Ministry of Finance of Russia dated October 22, 2014 N 03-04-06/53186.

Note. If standard deductions exceed income during the year
In this case, the taxable base is zero. The amount of excess of standard deductions over the amount of income is not carried over to the next year (paragraph 3, paragraph 3, article 210 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated August 14, 2008 N 03-04-06-01/251).

Author's position. According to the author, this statement contradicts the provisions of the Tax Code.
The tax period for personal income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation). The total amount of personal income tax is calculated based on the results of the year (clause 3 of Article 225 of the Tax Code of the Russian Federation). The tax period and the calculation of personal income tax do not stop due to the onset of maternity leave or child care leave.
A deduction for a child is provided for each month of the tax period (paragraph 1, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). Specialists from the Russian Ministry of Finance interpret this rule in their own way, arguing that “deductions are provided to the taxpayer for each month of the tax period by reducing the tax base in each month of the tax period.”
The Tax Code does not contain rules prohibiting the provision of standard tax deductions for those months in which the employee did not have income subject to personal income tax (Resolution of the Supreme Arbitration Court of the Russian Federation of July 14, 2009 N 4431/09 in case N A38-661/20084-77).
But it should be borne in mind that this point of view may have to be proven in court.

Example 3. Taxable income was received only at the beginning of the year
Employee of JSC "Ekipazh" A.P. Kapitonova worked in January 2015. She received a salary in the amount of 22,700 rubles, was provided with a standard deduction for the first child in the amount of 1,400 rubles, and tax was withheld in the amount of 2,769 rubles. [(RUB 22,700 - RUB 1,400) x 13%].
Since February 1, 2015, she has been on maternity leave. In April 2015 A.P. Kapitonova gave birth to her second child. Let's pretend that:
- from June 2015, the employee will go on maternity leave to care for her second child;
- she will not receive any income subject to personal income tax, but only child care benefits and a compensation payment in the amount of 50 rubles. per month.
Is it necessary to provide the employee with the standard deduction for children from February to December 2015?
Solution. From February until the end of 2015, the employee has no income subject to personal income tax at a rate of 13%.

In this case, she will not provide deductions for children for the period from February to December 2015. However, the accountant can remind the employee of her right to contact the tax office if she claims deductions for the entire 2015 (clause 4 of article 218 of the Tax Code RF).

According to the Presidium of the Supreme Arbitration Court of the Russian Federation, the Tax Code does not prohibit the provision of standard tax deductions for months in which employees did not have income subject to personal income tax. Based on this position, the employee has the right to take advantage of standard tax deductions:
- for the first child - for each month of 2015;
- second child - from April to the end of 2015.
The amounts of income and tax deductions, calculation of the tax base for 2015 are shown in table. 2 on p. 51.

table 2

Tax base, amounts of income and deductions for 2015

Month of the tax period	Amount of income, rub.	Taxable income on an accrual basis	Amount of deduction, rub.	Cumulative deduction	Tax base, rub.
					6 (gr. 3 - gr. 5)








September

The amount of deductions in the tax period is 29,400 rubles. (1,400 rubles x 2 months + 2,800 rubles x 9 months) and turned out to be 6,700 rubles more than the amount of income subject to personal income tax at a rate of 13% (22,700 rubles). This difference is not carried over to the next year (Letter of the Ministry of Finance of Russia dated August 14, 2008 N 03-04-06-01/251).
At the end of 2015, the employee will have an overpayment of personal income tax in the amount of 2,769 rubles. (personal income tax amount withheld from income for January).

Maternity leave ended mid-year

Let's assume that the employee was on maternity leave until March 23, 2015. From March 1, 2015, she began working part-time while on maternity leave for up to one and a half years. Do I need to provide a tax deduction for January and February 2015?
Previous position of the Russian Ministry of Finance. The employing company has the right to provide her with standard tax deductions starting from January 2015 for each month of the tax period.
This conclusion follows from the Letter of the Ministry of Finance of Russia dated May 6, 2008 N 03-04-06-01/118 and the Resolution of the Federal Antimonopoly Service of the Moscow District dated January 24, 2011 N KA-A40/16982-10 in case N A40-46267/10-129-244 .
New position of the Russian Ministry of Finance. In 2014, in Letters dated June 11, 2014 N 03-04-05/28141 and dated December 26, 2014 N 03-04-05/67642, the Russian Ministry of Finance changed its position.
Officials began to believe that if an employee did not pay taxable income during parental leave, he does not need to be provided with standard deductions, since the tax base in the absence of income is not determined. The employer needs to provide these deductions only after the start of payments, that is, from March 1, 2015. In this case, the tax base is not recalculated.

The worker had no income for part of the year

In certain months of the tax period, the company did not pay the employee income subject to personal income tax at a rate of 13%. For example, in January, an employee, while on maternity leave, worked part-time. Since February 1, she refused to work in this mode and was only on maternity leave. And on March 1st I started working full time. Can she be given a standard tax deduction for February?
Yes, you can. In this case, according to experts from the Russian Ministry of Finance, the employee has the right to take advantage of a standard tax deduction for the month of the tax period in which she had no income (Letter of the Russian Ministry of Finance dated 02/06/2013 N 03-04-06/8-36).

Gift during maternity leave

Let's consider another situation. The employee, who is on maternity leave for up to one and a half years, like other employees, was given a gift by the company in connection with her 10th work anniversary. The employee has no other income other than a monthly allowance.
The company is required to withhold personal income tax on income in kind. If the employee is a tax resident of the Russian Federation, personal income tax on the value of the gift must be withheld at a rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation), if a non-resident - at a rate of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation).
If the employee has no income, the company can withhold tax from child care benefits (Letter of the Ministry of Finance of Russia dated July 18, 2014 N 03-04-06/35397). In this case, the withheld amount of tax cannot exceed 50% of the amount of the monthly child care benefit (clause 4 of Article 226 of the Tax Code of the Russian Federation).
The company has the right to provide the employee with a standard tax deduction for the month of personal income tax withholding from the gift.
Similarly, deductions are provided in cases of payment:
- remuneration under a civil contract (Letter of the Ministry of Finance of Russia dated October 29, 2014 N 03-04-05/54901);
- bonuses based on work results in the absence of other income.

Example 4. Gift during parental leave
Employee of Eskadron LLC L.M. Kovalskaya has been on leave since January 1, 2015 to care for her first child, up to one and a half years old. She receives monthly:
- child care allowance in the amount of 10,543 rubles;
- monthly compensation payment in the amount of 50 rubles.
In March 2015, all employees who worked for the company for more than 10 years were given memorable gifts worth 8,000 rubles.
The accountant withheld personal income tax from the cost of the gift from the amount of the monthly child care benefit and compensation payment, providing a standard tax deduction for March 2015. Did he do the right thing?
Solution. The company is obliged to withhold personal income tax from the income received by L.M. Kowalska in kind. Tax can be withheld from child care benefits up to one and a half years old, taking into account the following restrictions:
- 4000 rub. - the cost of the gift, not subject to personal income tax in the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation);
- 50% - the amount of personal income tax cannot exceed half of the amount of payments (child care benefits and payments in the amount of 50 rubles) - 5296.5 rubles. [(10,543 rubles + 50 rubles) x 50%] (clause 4 of article 226 of the Tax Code of the Russian Federation).
If the company adheres to the explanations given in the Letter of the Ministry of Finance of Russia dated May 6, 2013 N 03-04-06/15669
Taking into account the standard deduction for a child in the amount of 1,400 rubles. the company will withhold personal income tax in the amount of 338 rubles from child care benefits for children up to one and a half years old. [(RUB 8,000 - RUB 4,000 - RUB 1,400) x 13%].
Standard tax deduction in the amount of 1400 rubles. the company has the right to provide the employee with income for the month of receipt, subject to personal income tax at a rate of 13% - for March 2015.
The company adheres to the position of the Presidium of the Supreme Arbitration Court of the Russian Federation (Resolution dated July 14, 2009 N 4431/09)
If you follow this position, you need to provide tax deductions for all months of the tax period. In March 2015, the amount of deductions reached 4,200 rubles. (1400 RUR x 3 months).
The amount of taxable income at the time of receiving the gift was 4,000 rubles. (8000 rub. - 4000 rub.). The taxable base is 0 rub. (4000 rubles - 4200 rubles), the personal income tax amount will also be zero.