Articles with tag: «compensation payments»
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2022 № 10 Issues of taxation of compensation payments for treatment of COVID-19 with personal income tax
Previously existing payments for the treatment of coronavirus infection (incentive payments, special social benefits) were not taxed on personal income. Therefore, the question naturally arises whether compensation payments to certain categories of persons at risk of contracting a new coronavirus infection are subject to taxation with this income. This problem is all the more urgent because, in accordance with the Tax Code, a number of types of compensation payments are exempt from taxation.
The article analyzes the positions of the tax authorities on the problem under consideration, taking into account judicial practice, and concludes that compensation payments related to the treatment of COVID‑19 are an element of remuneration, act as a form of compensation surcharges for work in harmful working conditions, and therefore are subject to personal income tax in a general manner. -
2022 № 7 Issues related to the replacement of special social payments for work with COVID-19 with compensation payments
The article discusses issues related to the suspension of special social payments for work with COVID‑19 and their replacement with compensation payments. Problems such as the procedure for completing existing payments, lists of employees who are subject to compensation payments, measures that need to be taken by medical organizations in a new situation are considered.
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2022 № 9 About some methodological approaches to the assessment of the salary level of medical workers.
The article deals with methodological issues of assessing the level of salaries of medical workers by official statistics bodies (Rosstat) and within the framework of surveys of medical workers themselves.
The main methodological differences are shown in the methods of calculating the indicators characterizing wages used by statistical authorities and survey organizers. The main reasons leading to the discrepancy between the results of such assessments are shown. Among them, first of all, it is necessary to name different approaches to accounting for personal income tax, restrictions in the sample, etc.
In addition, official statistics take into account not only wages, but also some other expenses in favor of employees. At the same time, the concept of "average number" is used, which is not taken into account in the framework of the conducted surveys.
At the same time, the salaries of medical workers in order to assess the achievement of the targets set by the May Presidential
Decrees should be correlated not with the average salary for the subject of the Russian Federation, but with the average monthly income from work.
Such methodological differences create an objective basis for the discrepancy between the survey results and official statistical data and should be taken into account when interpreting the data obtained. -
2022 № 8 About some methodological issues of remuneration of medical workers
The article discusses a number of methodological issues of remuneration that arose against the background of the suspension of special social payments for work with COVID‑19 and their replacement with compensation payments, as well as the postponement of pilot projects that were to be implemented in order to prepare for the introduction of a new system of remuneration for medical workers.