Compensation for reduction of insurance premiums. Severance pay upon dismissal due to reduction. Example of calculation of insurance premiums

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Some organizations pay their employees severance pay upon dismissal. Many people ask whether this income is subject to taxes, and in particular personal income tax? The amount of social tax will depend on various factors.

Is severance pay subject to personal income tax?

Severance pay in case of dismissal it is paid only in some cases. Before answering the question of whether severance pay is subject to personal income tax, let’s try to figure out in what cases it is paid to a resigning employee. All grounds are described in the Labor Code, namely in article number 178. These grounds include the following:

• There is a reduction in staff or the enterprise is subject to complete liquidation.
• The employee is called up for military service or alternative civilian service.
• Refusal by an employee to be transferred to another location when the transfer is based on a medical finding or when the employer cannot provide a new place of employment.
• The dismissed employee is replaced by an employee who previously held this position.
• An employee's refusal to continue serving due to certain conditions labor contract were changed.
• Recognition of the employee as incompetent for this work activity.

This benefit must also be paid in a situation where the employment contract was terminated due to a violation of the rules through no fault of the employee.

Now let’s figure out in what cases severance pay is subject to personal income tax. This tax must be paid by all persons who are engaged in any labor activity on the territory of the Russian Federation. The payment process is usually carried out by the employer, as it is usually recognized by the withholding agent. Persons who lead private practice, must independently compose tax return and pay tax.

Is severance pay subject to personal income tax upon dismissal?

One of the most frequently asked questions is whether severance pay is subject to personal income tax upon dismissal? The answer in this case cannot be unambiguous, as it depends on many factors. Dismissal can be carried out by agreement between the employee and the employer or in the event of layoffs. In the first case, personal income tax will be levied on benefits in the following cases:

• If the amount of the benefit exceeds the employee's salary for three months.
• If the amount of the benefit exceeds the employee's earnings for the last 6 months, in the event that we're talking about about labor activity in the regions of the Far North, or in adjacent regions.

If the benefit includes the salary for the last working month, then it must also be subject to personal income tax. This rule will not apply if the employee quit for reasons other than at will.

All payments related to the dismissal of employees are not subject to taxation, except in one case. This tax will apply to the benefits of an employee who was terminated due to misconduct. In this case, the employer will have to prove the fact of violations labor discipline by the employee.

Is severance pay subject to personal income tax upon layoff?

Many people wonder whether severance pay is subject to personal income tax during layoffs? A situation may arise that the company is going to be liquidated and then the employee may be laid off. Since the employee lost his job through no fault of his own, he is entitled to compensation in the form of benefits. The amount of the benefit is determined based on what salary the employee received, how many working days he had and other nuances. It is worth noting that such benefits are not subject to personal income tax.

A redundant employee should know one more thing important nuance. If, after being laid off, he has not found another job, he may demand payment of benefits for the next 2 months after dismissal. These payments will also not be taxed.

In order to receive benefits for 2 months after dismissal, the employee must register with the labor exchange. If a new job has not been found for him within 2 months, then only in this case will he receive additional payments.

In addition to benefits, a laid-off employee can receive other payments not subject to personal income tax, such as:

• Salary for the period from the last payment until the employee was laid off.
• If annual leave has not been used, then compensation is due. It is worth remembering that vacation is only available to those employees who have worked at the company for at least six months.
• The employee may also be paid a bonus for a job well done. It is worth noting that the law does not establish a maximum benefit amount, however minimum size will need to be adhered to.
• If an employee was laid off before he was warned about this, then he is entitled to additional compensation.

Many employees who have been warned about the liquidation of the company are wondering what the amount of severance pay will be.

To calculate, you will need to use the following formula: Benefit amount = RD * SDZ.

In order to make the calculation, you will need to understand the abbreviations of the formula. RD in this case means the number of working days worked after the last salary was calculated. SDZ – stands for the average daily salary of an employee. In order to calculate the average daily salary, the following formula is used: SDZ = ZP / OD, where ZP is the salary for billing period along with various bonuses. Typically the billing period is 12 months. OD stands for number of days worked.

In order to calculate severance pay as accurately as possible, the following nuances must be observed:

• Only working days are taken into account, while holidays and weekends are not taken into account.
• Social benefits are also not taken into account.
• The calculation will be performed in the same way, regardless of what type of payment was used.

Video: Severance pay upon dismissal

Payment of what insurance premiums, taxes, personal income tax and in what cases is necessary when dismissing or laying off an employee - this is briefly discussed in the next video review.

One of the most common mechanisms for optimizing staff resources today is the reduction of personnel units. In this way, enterprise managers not only staff the workforce, but can also temporarily suspend large expenditures on the social maintenance of numerous employees, paying taxes and insurance premiums for them.

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However, is the saving really as much as it may sometimes seem? After all, upon dismissal, each employee is entitled to payments in a certain amount, and in total they add up to quite large numbers.

Is it supposed to

Upon termination of an employment contract due to layoffs work force at the enterprise, each dismissed employee must be paid a number of certain amounts (Labor Code of the Russian Federation).

This includes compensation, wages and benefits. The company is obliged to take care of its subordinates, because it was the one who initiated the staff reduction.

But in order to see the whole picture, which represents all the payments that can be made in a given situation, you just need to study the corresponding list.

So, payments to each employee in case of staff reduction are made as follows:

1. Salary for the pay period from the date of the last payment until the date of dismissal inclusive.
2. Compensation – in case of unused annual leave, due to all workers, as soon as 6 months of work under an employment contract at the enterprise have expired.
3. Severance pay to support the employee while he looks for a new job.
4. Maintaining earnings payments for two months for the duration of your stay new job and subsequent employment.
5. Financial assistance, compensation, bonuses for work well done and other additional payments.
6. Additional compensation in case an employee had to be dismissed due to redundancy earlier than he was warned about it. Such compensation is paid in the amount of average earnings, which is calculated in proportion to the period of time remaining before the actual dismissal.

According to the law, if immediately after dismissal the employee applied to the employment center, registered, but did not find a job within two months, then the enterprise that organized the staff reduction is obliged to pay him a third month of cash benefits for the period of employment.

This is another salary, however, for the fourth and subsequent months, the company no longer owes the employee anything, and therefore payments for monthly earnings stop.

As for severance pay, it is given to a dismissed employee regardless of whether he finds a job the next day after dismissal or not.

If you had to dismiss an employee of retirement age with a valid contract, then HR officers use the Labor Code of the Russian Federation.

The severance pay paid upon dismissal due to staff reduction of a pensioner is paid in the amount of average earnings, which is calculated in proportion to the remaining time until the end of the notice period for the reduction.

All other payments - benefits for the period of employment, severance pay or compensation are paid in the same manner, tertiary retention wages for the period of employment by decision of the employment center (explanatory letter from the employment service dated October 27, 2005) - must be carried out in general procedure, in accordance with the general rules of labor legislation.

Pensioners can, of course, work, but they already receive a pension, and therefore unemployment benefits are not provided for them in the same amount as citizens of working age receive.

To accrue to a dismissed pensioner or any other former employee, the company where they were laid off must provide work book, where the first records of the employment center about registration for unemployment have already been made.

This will confirm the fact that the person is looking for work, and he is entitled to pay for his maintenance within two months in the amount of two months’ salary.

How to calculate

All calculations must be carried out in accordance with the Regulations Russian Government dated December 24, 2007, which regulates the procedure for calculating severance pay in case of staff reduction, taking into account the main criterion - the average daily wage.

It is determined specifically so that it is easier and more convenient to calculate severance pay for a particular dismissed employee.

Finding the average daily earnings is not difficult - you just need to take the actually accrued monthly salary and divide this figure by the number of days that the employee actually worked in the month.

The calculation formula is simple and can be represented as follows:Where:

But the digital indicator of the severance pay itself should be looked for in the product of the average daily income and the number of days of the time period that is subject to the paid period.

The appearance of such a formula could be as follows:Gde:

Every accountant should definitely take note that in such calculations, only working days are taken into account, and not calendar days.

Therefore, after calculating such payments as compensation for unused vacation or vacation pay, you have to mentally reorganize in order to avoid making a serious mistake.

After all, the total number of calendar days will be more, which means that the severance pay will be accrued more, which is fraught with a reprimand or fines from management.

Is severance pay subject to personal income tax upon dismissal due to staff reduction?

The tax base for dismissal due to layoffs of employees through the Tax Code of the Russian Federation clearly states that everything related to payments upon dismissal of employees is not subject to taxation. But, as always, there is a “but” everywhere.

It turns out that this applies only to those amounts of payments to a dismissed employee that do not exceed three average monthly salaries (for residents of the Far North, the amount of all benefits upon dismissal should not exceed 6 monthly salaries).

This already suggests that the non-taxable part of payments is limited. This requirement applies to those who leave with leadership position, those who have a number additional benefits and compensation (for example, military or government employees)

This also applies to accountants who calculate severance pay upon dismissal due to a reduction in the number of part-time workers - the payment standards established by tax legislation cannot be exceeded (clarifications from the Ministry of Finance of the Russian Federation dated October 25, 2013).

The only exception to this rule is the dismissal of an employee due to any guilty actions in relation to the enterprise or legal norms.

And only the rest of the severance pay, which is already beyond the threshold established by law restrictions, is subject to personal income tax. The standard rate of such taxation is 13% of wages.

Are insurance premiums deductible?

On May 7, 2010, the Ministry of Health and Social Development of the Russian Federation, in its letter (numbered), also gave its explanations regarding the deduction of contributions for one or another social insurance during the period of dismissal.

Regarding the amounts of severance pay and the preservation of wages while a dismissed citizen is looking for a job, they are not subject to reduction by the amount of insurance contributions.

It is enough to simply remember what exactly is subject to insurance and it immediately becomes clear that insuring dismissal is simply not logical, in the absence of such risks.

The only thing is, for the sake of his good retired employee, for his merits, the employer will deliberately exceed the amount of severance pay so that insurance contributions will go to the pension fund for this employee.

All payments, including severance pay, must be accrued much earlier than the day of dismissal. For this purpose, there is a period for employers to notify their employees - two months before layoffs.

When laying off its employees, the employer must pay severance pay, along with all other payments, to them on the day of dismissal - no earlier, no later.

The Labor Code of the Russian Federation provides for several cases when, upon dismissal, an employee must be paid not only wages and salaries, but also additional payments.

For example, upon liquidation of an organization, as well as upon reduction of the number or staff of a company (clause 1.2 of Article 81 of the Labor Code of the Russian Federation), the employee is paid severance pay in the amount of average monthly earnings, and for the period of employment - according to general rule no more than 2 months from the date of dismissal - his average monthly earnings are retained (Article 178 of the Labor Code of the Russian Federation).

In addition to legally established cases, the payment of severance pay may be provided for in an employment or collective agreement, local normative act organization, as well as a separate agreement with the employee (Articles 178, 181 of the Labor Code of the Russian Federation).

As a consequence, the question arises: is severance pay subject to insurance contributions to the Pension Fund, Federal Compulsory Medical Insurance Fund and Social Insurance Fund, including “for injuries”?

The procedure for calculating insurance premiums from severance pay

Severance pay, as well as other compensation (except for ) paid to a dismissed employee, are subject to contributions when their amount exceeds a certain limit (subclause “d”, paragraph 2, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ , paragraph 2 clause 1 article 20.2 of the Law of July 24, 1998 No. 125-FZ). Limits for different categories of employees are shown in the table below.

Note that similar rules apply regarding the taxation of severance pay upon dismissal with personal income tax: the tax is calculated on amounts exceeding the above limits (

Namely:

Severance pay, as specified in Art. 178 of the Labor Code of the Russian Federation, is assigned to the person being laid off in the amount of 1 average monthly salary:

1. Upon dismissal.
2. If during the month following the reduction former employee was not officially employed, then he is due average earnings for the current month.
3. If during the next third month the employee has not found a job, then the entrepreneur also undertakes to pay him another average salary, but for this, the dismissed person must register with the employment center no later than two weeks after the calculation, because in order to receive the payment he will need present a document from this authority.

Because the benefits for the next 2 months are paid only if the person was not officially employed, then such payments are not made on the day of calculation, but are paid at the enterprise where the employee previously worked, on the days when wages were paid in this structure.

If the organization is liquidated, then the body by whose decision this structure was liquidated is obliged to ensure the payment of average earnings, or must designate a successor who will be obliged to pay the amount of severance pay in full.

Is income tax withheld?

In paragraph 3 of Art. 217 of the Tax Code of the Russian Federation it is noted that any compensation payments related to the reduction or dismissal of employees are not subject to personal income tax, within the limits established by law RF norm. This article includes severance pay for those dismissed due to layoffs, retained average earnings for the months after the date of calculation, as well as compensation for cancellation of an employment contract earlier than the established period, which are not subject to taxation.

Compensation for part of unused vacation, as well as wages for those actually worked in the month of calculation of output, are subject to mandatory taxation.

This payment must be transferred to the budget on the day the funds are credited to the taxpayer on his account, i.e. on the day of its termination labor relations(Clause 2 of Article 226 of the Tax Code of the Russian Federation).

Compensation payments assigned to employees in connection with dismissal are not subject to personal income tax if their amount does not exceed three monthly earnings, and for enterprises located in the Far North or in regions equivalent to them, the amount of this benefit should not exceed six times the average earnings.

There are several possible interpretations of clause 3 of Art. 217 Tax Code of the Russian Federation. According to the Ministry of Finance of Russia (Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/26273 dated July 8, 2013) to compensation payments upon dismissal, compensation for early termination of employment agreements should be included, since such payment is guaranteed. Thus, if an employee was laid off and his contract was terminated early, and after dismissal he did not officially find a job for another three months, then he is credited with four average monthly earnings (for early dissolution, upon dismissal and the next 2 months after the settlement date).

Is personal income tax taken from severance pay? The Ministry of Finance believes that the last payment (compensation for the last month after calculation) must be subject to personal income tax. However, there is another interpretation.

In the Komi Republic, the Supreme Court, in its Ruling No. 33-1663 of May 10, 2012, states that compensation for breaking an employment contract earlier is not specified in paragraph 3 of Art. 217 and this payment should not be combined with severance pay in case of layoff. And all accrued amounts, both for early termination and all severance payments, should not be subject to personal income tax.

However, it is worth considering that if you agree with this opinion, then this may lead to litigation.

There are also certain peculiarities in calculating severance pay for workers dismissed due to layoffs and employed in seasonal work.

For this type of work, upon dismissal due to the end of work, payment is not provided for the average monthly benefit, but the average earnings for only two weeks.

In addition, the law does not provide for seasonal work payment of compensation for the subsequent months after the layoff, if the laid off worker has not found a job official work. In this case, the two-week allowance is also not subject to personal income tax, since this is also a compensation payment upon termination of the employment relationship.

There are a number of other nuances when calculating the amount of severance pay. certain categories of citizens. For example, if this reduction affected a civil servant, then by law he is required to pay three average monthly earnings at once when calculating. In this case, the main thing to take into account is that only three averages are not taxed, and personal income tax should be taken from amounts in excess of the specified norm.

Sometimes the collective agreement may stipulate a different amount of severance pay. For example, the collective agreement states that when calculating the employee should be paid not a monthly allowance, but two months.

It turns out that, if you refer to the letter from the Ministry of Finance, then if an employee was fired early due to redundancy and he has not found a job for another three months, then not only the third salary should be taxed, but also the second one, because upon dismissal he received two average and compensation for early termination of the contract.

What insurance premiums are charged and in what cases?

According to Chapter 34 of the Tax Code of the Russian Federation, all payments that are guaranteed to an employee in connection with a layoff are included in the subject of taxation by all insurance contributions. Although the contributions themselves should not be calculated in all cases. The calculation of mandatory contributions during a reduction is similar to the collection of personal income tax.

The salary accrued to a redundant employee in the month of his dismissal must be subject to insurance contributions to the Pension Fund, Federal Compulsory Medical Insurance Fund, Federal Social Insurance Fund of the Russian Federation and contributions in case of injury.

Also, compensation for the employee’s unused vacation days will also be withheld by these authorities. Naturally, we should not forget about the maximum size of the base for calculating insurance premiums, which is prescribed in clauses 3, 6 of Art. 421 Tax Code of the Russian Federation.

If these accruals exceed the indicator for current year, then for taxation it is necessary to take only the maximum base for taxation of contributions.

Its size from January 1, 2017 is 755,000.00 rubles. From January 1, 2018, the amount will be 815,000.00 rubles.

Until January 1, 2015 all compensation payments for layoffs and layoffs were not subject to insurance premiums at all.

After the Letter of the Ministry of Labor of the Russian Federation dated September 24, 2014 N 17-3/B-449 came into force, Such payments upon reduction began to be subject to income tax: Only those amounts that do not exceed three times the average earnings or six times the average earnings for enterprises in the Far North and its regions are exempt from mandatory payments.

Contributions will be subject to the same amounts that were subject to taxation.

There are some peculiarities when taxing severance pay at additional rates. Pay attention to the calculation of insurance pension contributions at such rates for an employee who is dismissed due to staff reduction, but he was employed in work that gives him the right to early retirement.

Object and basis for calculating contributions to Pension Fund remained the same, wages for work worked in the month of reduction are subject to insurance pension contributions, and any compensation payments are not subject to the withholding of additional contribution amounts at all.

Conclusion

If an employer needs to dismiss an employee due to a reduction in staff or numbers, one should be extremely careful, since failure to comply with payment deadlines, incorrect calculation of the amount of benefits, the amount of personal income tax or insurance contributions entails the responsibility of the entrepreneur himself before the legislation of the Russian Federation.

At present, when the country's economy is experiencing far from the best better times– business is trying to optimize its expenses and ensure not only a decent standard of living, but also outline prospects for the future. Some enterprises are automating production processes, others are increasing demands on employees, and others are simply reducing labor costs, which in all cases leads to a reduction in personnel in the company. In all cases, the manager tries to save the business by optimizing costs. It must be quite clearly understood that layoffs of workers are nothing more than termination of an employment contract at the initiative of the employer (Article 81 Labor Code RF), therefore, mistakes cannot be made in this matter in order to avoid problems with the law. In this article we will look at whether severance pay is subject to insurance premiums during layoffs.

Severance pay in case of layoff

In general, the personnel reduction procedure is a very costly project for an enterprise, so many managers try to avoid this by inviting employees to write a letter of resignation of their own free will, but not all employees succumb to these persuasion, and, in fact, this is wrong. There is another opportunity to avoid quite serious expenses - to offer the employee another, vacant position in the same organization, but here the employee has the right to refuse this offer. In this case, the reduction procedure is inevitable. This article will help the manager avoid serious mistakes when planning and implementing the costs of the staff reduction procedure.

Stages of the employee reduction procedure

So, the legislation quite clearly establishes the sequence of stages of the reduction procedure (in this material we do not consider such work at the enterprise as the creation of a commission to carry out the reduction procedure, carrying out general meeting labor collective, etc.):

Stage 1 - NOTIFICATION: all employees subject to layoffs are given a notice in person and signed exactly 2 months before the date of termination of the contract at the initiative of the employer (Article 180 of the Labor Code of the Russian Federation);

Stage 2 – ORDER: the leader publishes dismissal order before the date of termination of the contract, where the employee signs to familiarize himself with this document (a copy of the order is filed in the employee’s personal file);

Stage 3 – MATERIAL: on the day of termination of the employment contract with the employee, the employer is obliged to do everything payments, enshrined in legislation, namely Article 84.1., Article 140 of the Labor Code of the Russian Federation, namely:

• the employee is paid the entire salary for the time actually worked, taking into account all compensation, incentives, and bonus payments;
• if the employee did not use the vacation, then it is paid
• all employees, without exception, are paid severance pay in the amount of the average monthly salary (in some cases, the amount of severance pay can reach six times the average monthly salary or more);
• if for any reason an employee decides to terminate the employment contract before the expiration of the two-month notice of dismissal, then such employee is entitled to pay additional compensation in the amount of average monthly earnings.

Terms and amounts of payments after termination of an employment contract

On the day of termination of the employment contract with the employee, payments do not end. According to Article 178 of the Labor Code of the Russian Federation, an employee must be paid severance pay in the following amount and within the following terms:

For example:

At LLC "GDE" on 04/01/2017 there will be a reduction in staff. All employees subject to this procedure were issued notices on 02/01/2017. Plasterer-painter Ivanov I.I. wrote a statement asking to reduce it on 03/01/2017. In this regard, Ivanov I.I. On the day of dismissal, the following payments will be made:

• wages accrued from 02/01/2017 to 02/28/2017;
• compensation for all unused vacation periods;
• severance pay in the amount of average monthly earnings;
• additional compensation in the amount of average monthly earnings for the period from 03/01/2017 to 03/31/2017

Base for calculating insurance premiums

Since January 1, 2017, some changes have occurred in the procedure for administering insurance premiums - they have been transferred to the tax authorities, which will regulate their calculations and payments, guided by the Tax Code.

In accordance with Art. 435 of the Tax Code of the Russian Federation establishes the following tariffs for insurance premiums (in 2017 they did not change compared to 2016):

*reduced overall tariff in the Pension Fund for compulsory pension insurance:

– within the established maximum base for calculating insurance contributions for compulsory pension insurance (RUB 796,000 per year) – 22%;

– above the established maximum base for calculating insurance contributions for compulsory pension insurance – 10%.

Example of calculation of insurance premiums:

General Director of GDE LLC Petrov P.P.

Are severance pay subject to insurance contributions in the event of a layoff?

In this matter it is necessary to be guided Federal law dated July 3, 2016 No. 243-FZ, which makes it very clear that insurance premiums are subject to the following on a general basis:

• wages for actual time worked, taking into account all compensation, incentives and bonus payments;
• compensation for all unused vacation periods;
• severance pay in excess of three times, and in the regions of the Far North and equivalent territories, six times the average monthly salary.

What benefits are not subject to insurance contributions?

This section of the article is of interest to both the manager and the accountant of the organization. When reducing staff, the state provides some opportunities to save the enterprise's budget. So, the following payments to an employee are not subject to insurance premiums:

• severance pay in an amount not exceeding three or six times (in the regions of the Far North and equivalent territories) the average monthly salary;
• benefits paid by the employer to a dismissed employee in the second, and by decision of the employment service authorities, in the third month after termination of the employment contract;
• compensation paid to an employee who wishes to terminate the employment contract early, i.e. before the expiration of 2 months after delivery of the notice.

The accrual of social contributions for these payments will be considered an error on the part of the accountant.

Accounting for the taxation of severance pay when reducing insurance premiums

3 mistakes in taxing sick leave with insurance premiums

Mistake No. 1. Accrued insurance premiums for the first 3 days of sick leave

At ABV LLC, driver Ivanov I.I. the accountant calculated the payments for sick leave and made payments to the Social Insurance Fund, Pension Fund, Compulsory Medical Insurance:

• average daily earnings amounted to 628.54 rubles.
• sick leave: 628.54 * 3 = 1885.62
• Personal income tax 1885.62 * 13% = 245.13
• FSS 1885.62 * 2.9% = 54.67
• Compulsory medical insurance 1885.62 * 5.1% = 96.17
• PF 1885.62 * 22% = 414.83

In total, insurance payments accrued amounted to 565.67 rubles.

In accordance with Federal Law No. 125-FZ, sick leave is not subject to insurance contributions either in the part paid by the employer or in the part paid from the funds of the Social Insurance Fund and insurance organizations.

Error No. 2. Insurance premiums were charged for sick leave issued in connection with rehabilitation after work injury.

At ABV LLC, turner P.P. Petrov received an industrial injury, and therefore underwent long-term rehabilitation at the Osinka sanatorium. The accountant calculated payments for sick leave and issued payments to the Pension Fund.

The law exempts the employer from insurance premiums in the event of a work-related injury or illness. Moreover, payment for treatment refers to compensation payments and is also not subject to payment of insurance premiums.

Mistake No. 3. Sick leave is filled with blue ballpoint pen, in connection with which the FSS refuses to reimburse insurance payments on a certificate of incapacity for work.

According to order No. 624-n, clause 56 When filling out a temporary disability certificate, you must comply with a number of requirements:

• recording language: Russian;
• font: block capital letters;
• ink color: black ink (use capillary or gel pen), or using printing devices;
• entries on the certificate of incapacity for work should not go beyond the boundaries of the cells provided for making the corresponding entries.

Category: “Questions and answers”

1. What are the deadlines for submitting documents to the Social Insurance Fund for reimbursement of sick leave benefits?

Answer: The employer has the right to apply to the Social Insurance Fund for reimbursement of sick leave benefits at any time - these deadlines are not established by law.

1. FSS refused to make payments on sick leave. We covered these expenses and made all payments to the employee. Are the payments we made subject to insurance premiums?

Answer: A payment not accepted by the FSS is considered as a payment by the organization in favor of individual, and, accordingly, is subject to all insurance premiums.

1. Our organization makes additional payments for sick leave up to average earnings. Are these co-payments subject to insurance premiums?

Answer: Your additional payments, if any were provided employment contract with an employee can be classified as an income tax expense, but they are subject to all insurance contributions.

1. I work as a choreographer in a dance studio and lead paid groups. The employer deducts social contributions from my salary. Is this true?

Answer: No, this is incorrect - social contributions are paid by the employer. Only personal income tax is deducted from you.

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