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НДФЛ с отпускных
Минфин в своем письме от 6 июня 2012 года № 03-04-08/8-139, еще раз напомнил, что начисление денежных средств за отпуск не относится к оплате труда. Эти средства выдаются сотруднику не позднее, чем за 3 календарных дня до ухода на отдых. Соответственно, удержать и перечислить с этой суммы НДФЛ бухгалтер должен в этот же день, в том числе, если перечисление производится на банковский счет физического лица.
Дата публикации: 04 Июля 2012, 11:45
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