Как удержать НДФЛ с выплат при увольнении?

С компенсационных выплат, связанных с увольнением работников не нужно удерживать НДФЛ.

Исключение – выплаты, которые превышают в три раза среднюю месячную зарплату (или в шесть раз для работников, уволенных из организаций, расположенных в районах Крайнего Севера и приравненных к ним местностях).

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Выплаты, которые могут превышать установленный лимит, это - выходное пособие, средний месячный заработок на период трудоустройства, компенсации руководителю, заместителям руководителя и главному бухгалтеру организации.

Повторимся, согласно п. 1 ст. 217 НК РФ, выплаты в части, превышающей трехкратный размер среднего месячного заработка (или шестикратный размер среднего месячного заработка для северян) облагаются НДФЛ.