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Все новости / 22 Июня 2020

Надо ли удерживать НДФЛ с компенсации за работу в выходные и праздники

Минфин уточнил, надо ли удерживать НДФЛ с компенсации за работу в выходные и нерабочие праздничные дни.

В письме от 11.06.2020 № 03-04-06/50763 ведомство отмечает, что перечень доходов, освобождаемых от НДФЛ, содержится в статье 217 НК РФ.

В частности, от НДФЛ освобождены все виды компенсационных выплат, установленных федеральным, региональным и местным законодательством (в пределах норм), связанных с исполнением трудовых обязанностей.

При этом компенсацией признаются денежные выплаты, установленные в целях возмещения работникам затрат, связанных с исполнением ими трудовых или иных предусмотренных федеральным законом обязанностей (статья 164 ТК РФ).

Повышенная оплата труда в выходные и нерабочие праздничные дни, предусмотренная статьей 153 ТК РФ, не носит компенсационного характера.

Соответственно, нормы статьи 217 НК РФ на указанные доходы не распространяются. Это значит, что такие выплаты подлежат обложению НДФЛ в общем порядке.