What amount is taxed. How to calculate income tax if there are children in the family - examples, deductions, important rules

If the term of ownership of the sold real estate was less than five years (for real estate purchased before January 1, 2016 - less than 3 years), 1 million rubles are deducted from the income received or, at the choice, the amount is documented confirmed expenses for its acquisition, and a 13 percent interest is paid out of the remaining amount income tax.

In accordance with paragraphs. 1 p. 1 art. 220 of the Tax Code of the Russian Federation, you have the right to property. tax deduction in the amount received from the sale of an apartment, provided that it was in your ownership for less than 5 years (for an apartment purchased before January 1, 2016 - less than 3 years), but not more than 1 million rubles. Thus, if an apartment is sold at a price exceeding the specified limit, then from this excess you will need to pay tax (personal income tax) at a rate of 13%.

tax incentives

The sale of an apartment, even for the purpose of buying another home, is considered income and is subject to a 13% income tax. According to the Tax Code of the Russian Federation following rules collection of tax and exemption from it:

The seller of housing is completely exempt from paying tax if he has been the owner of this housing for at least 5 years (for real estate purchased before January 1, 2016 - 3 years). It does not matter how you became the owner of the apartment - bought, privatized, inherited. To receive a tax credit, you must apply to tax office at the place of registration, otherwise you may be forced to pay both the tax itself and fines and penalties if you do not do this on time (before May 1 of the next year after the registration of the transaction).

If the seller has been the owner of the apartment for less than five years (for real estate purchased before January 1, 2016 - less than 3 years), he is obliged to pay income tax in the amount of 13% on the amount exceeding 1 million rubles received as a result of the sale of the apartment. Even if you lived in an apartment under a contract social recruitment several decades, and then privatized it, but less than 5 years have passed since the privatization (for real estate registered in ownership before January 1, 2016 - less than 3 years), then when selling real estate, you will be required to pay income tax . If you inherited or donated an apartment, and you decide to sell it before the expiration of the five-year period (for real estate registered in ownership - before January 1, 2016 - a 3-year period), you will also have to pay income tax.

Customer

The buyer is entitled to exemption from income tax on the amount of not more than two million rubles. That is, having bought an apartment (a house, a land plot or a share in them) for two million rubles or more, according to your application to the tax office, you will be given a tax deduction from the amount of two million rubles. A person has such an opportunity only once in a lifetime. With the current income tax rate of 13%, the buyer can recover a maximum of 260 thousand rubles.

If the cost of an apartment or building a house turned out to be less than two million rubles, then the exemption from income tax will apply to the amount spent. Half a million rubles spent, which means that the deduction will be from 500 thousand rubles and will amount to 65 thousand rubles. But if the purchased housing costs less than two million rubles, the purchase can also be included in the costs of its acquisition finishing materials, and work related to the decoration of the apartment (Article 220 of the Tax Code of the Russian Federation). These expenses must be confirmed by cash and sales receipts.

To receive a tax deduction, you need to contact the tax office with the appropriate application and provide the following documents:

• Certificate of registration of ownership of housing.
• Contract of sale; a document confirming the payment and completion of the transaction, namely, a receipt from the seller on receipt of money (preferably notarized) and an act of acceptance and transfer.

Remember that the tax deduction can only be made on taxable income ( wages, premiums, sales and rental income). That is, if you earned 100 thousand rubles in a year, and paid taxes from 10 thousand, then the tax refund will be 1,300 rubles (13% of 10,000). Pensions, scholarships, benefits are not taxed, therefore, there is no tax deduction in this case either.

The income tax refund can last an unlimited amount of time, even for a lifetime, until the entire amount of tax (260 thousand rubles maximum) is returned to you in full.

The second option for income tax refund is the purchase new apartment in exchange for those sold during the calendar year. Let's say you sold an apartment worth 3 million rubles, which you owned for less than five years (for real estate registered in ownership before January 1, 2016 - less than 3 years). From the amount exceeding one million rubles, you are obliged to pay income tax in the amount of 13% (130 thousand rubles from the amount of 1 million rubles). However, if during one calendar year you manage to buy another apartment worth 2 million rubles or more, then from the amount of 2 million rubles you are entitled to a 13% income tax refund, that is, 260 thousand rubles. In this case, the sales tax can be offset on your application. But this opportunity only comes once in a lifetime.

Only the homeowner receives the tax deduction. If the apartment was purchased in equity or joint property, the deduction is distributed in proportion to the shares. In this case, the tax credit is considered to be used for everyone and will not be applied to the re-purchase of housing. The tax deduction is not provided if the housing for the taxpayer is purchased by an employer or other person. The tax deduction is also not provided if the sale and purchase transaction is made between spouses or close relatives.

Inheritance and gift tax for close relatives

The current edition of the Tax Code includes amendments that abolish inheritance and gift taxes for close relatives. At the same time, the inheritance tax has been completely abolished. The gift tax is retained only for unrelated citizens.

Withholding income tax from wages

Since payments to employees of an enterprise fall under the definition of income, income tax on salaries must be withheld in without fail. Every employee is subject to income tax individuals.

The legislative framework

On the procedure for deduction from salary and determination tax base employees of enterprises and organizations is stated in Article 210 of the Tax Code Russian Federation. Art. 217 of the Tax Code contains a list of income that is not taxed, for example, pensions and grants, scholarships, charitable assistance, and so on.

Article 224 of the Tax Code determines the percentage of the tax rate on wages and other income. Articles 218 to 221 describe tax deductions:

• standard;
• social;
• property;
• professional.

As a rule, only section 218 - “Standard tax deductions” applies to employers.

Definition of tax resident

In order to determine what income tax is withheld from wages, you must first determine whether the employee is a tax resident or non-resident. Personal income tax is calculated from the salary only after tax deductions are made.

Since 2007, a tax resident is a person who has stayed on the territory of the Russian Federation for one hundred and eighty-three days during the last calendar year. If at the same time he traveled outside the country, then a citizen of the Russian Federation may lose his resident status.

In the same time foreign citizen who has lived on the territory of the Federation for one hundred and eighty-three days, may obtain the status of a resident. The same rule applies to stateless persons - the status of a tax resident or non-resident does not depend on citizenship, place of birth or place of residence. But this status affects the percentage of income tax levied on wages:

• the tax pays income tax at a thirteen percent rate;
• a non-resident of the Russian Federation pays income tax at a thirty percent rate.

Of course, within one calendar year, a transition from one status to another is possible.

Procedure for tax calculations

• the percentage of the bet is thirteen or thirty;
• all the required allowances and coefficients to the salary, as well as bonuses and incentives. At the same time, allowances, scholarships, material assistance and similar payments are not taken into account;
• tax benefits due to an employee by status (for example, a liquidator of the consequences of the Chernobyl accident).

Deductions from wages, such as alimony, are made after calculating income tax from the remaining amount, which is eventually given to the employee. That is, it is necessary to calculate all payments received by the employee in the billing period, and divide them by the number of days in the period, and then multiply the amount received by the number of days worked by the employee in fact. What happens in the end will be the tax base.

For employees who perform work under contract agreements (with the exception of individual entrepreneurs with whom cooperation agreements have been concluded), deductions are also made from salaries in general order: taking into account all incentive payments and so on.

tax deductions

As mentioned above, personal income tax is calculated from wages only after tax deductions are made, that is, the benefits due to the employee under the law. According to Art. 210 of the Tax Code, tax deductions are in the amount of 500, 1400 and 3000 rubles. This amount is deducted from the general tax base and salary taxation is taken into account on the resulting balance. That is, if an employee receives 8,000 rubles for the billing period and has a tax benefit of 3,000 rubles, income tax is charged from him at the rate of 8,000-3,000 = 5,000 rubles. For more information on standard tax deductions, see Art. 218 NK.

Tax deductions of 500 rubles

According to the provisions of Art. 218, the amount of 500 rubles is due:

Tax deductions 1400 rubles

Deductions from the salary of 1400 rubles are provided to parents of minor children, the first and second child. The deduction also applies to foster parents, guardians, trustees, adoptive parents, spouse, parent or foster parent. At the same time, the salary of the above persons should not exceed 280,000 rubles.

Tax deductions of 3000 rubles

Payroll taxes are paid minus the amount of 3,000 rubles by the following persons:

• those who took part in the liquidation of accidents and their consequences at the Chernobyl NPP and the Mayak Production Association, who received disability or radiation sickness as a result;
• parents, guardians, adoptive parents, trustees, adoptive parents, foster parents or spouses of parents or adoptive parents of three or four children;
• invalids of the Great Patriotic War and military personnel who became disabled as a result of military operations; who took part in the assembly and testing of nuclear weapons;
• those who took part in the liquidation of any radiation accident, the collection and disposal of radioactive substances.

If the taxpayer falls under several preferential categories, the maximum amount is taken into account.

Are taxes paid on the minimum wage?

Because the minimum wage is still salary and is a tax base, it is also subject to the payment of personal income tax.

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Salary

Resident of the Russian Federation

183 days a year

If there is a child?

These citizens are

• Parents,
• And parents of many children,

Minimum wage

So

single mom

18 years.

• 2800 for two children, on all subsequent 6000 rubles each. For the student

• social payments.

• Sum up the entire salary per month.
• Received tax deducted from salary.

1. The medicine
2. events.

The procedure for calculating personal income tax

What is included in the calculation amount?

All types of awards

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What amount is not subject to income tax?

Salary- this is allowance in the form of a certain amount of money, for which a person, after receiving it, will be able to purchase various kinds of benefits. Good means food, clothes, etc.

Before we get ours allowance, the accountant is obliged to deduct from the total amount of our income certain taxes and contributions, various instances.

The most important tax is income tax.

Personal income tax is levied on all types of income, whether it be wages, dividends and other types of profit.

But there are some types of income from which income tax is not deductible by law, such as sick leave, childbirth allowance and other types of benefits.

How much is personal income tax on the amount?

For different citizens, income tax may be different.

Resident of the Russian Federation pays income tax in the amount of 13% of the amount of income.

Lack of resident status increases income tax to 30%.

To determine the status of a resident, citizens must be present on the territory of the Russian Federation for at least 183 days a year, with the right to a short absence (study, rest, treatment) on the territory of Russia for no more than 6 months.

What salary is subject to income tax?

Income tax is taken from any earned amount. indulgence by the minimum amount the state does not provide.

• If your salary was 3000 rubles per month, then feel free to subtract 13% from them and find out the amount that you will receive in your hands.
• From the very beginning of the year, 13% income tax is deducted from you and until such time as your income exceeds the income of 280 thousand rubles.

After this amount is reached, the tax ceases to be levied.

• If a citizen is employed new job in the middle of the year, he should bring a certificate of income from a previous job to resolve this issue.

If there is a child?

There is a category of citizens who enjoy tax benefits.

These citizens are guardians, parents with one or more children, single mothers, working pensioners.

All taxpayers are entitled to a deduction , which is independent of other payments.

It is 1400 rubles for the first and second child.

• If the child is a disabled person of the 1st or 2nd group, the amount of the deduction increases to 3000 rubles.
• Parents, having children under guardianship or guardianship, have similar rights to a tax deduction in the amount of 3,000 rubles.
• And parents of many children, having 3 or more dependent children, can take advantage of a tax deduction of up to 3,000 rubles.

Your accountant will help you take advantage of the tax deduction.

To do this, you must write an application and submit Required documents, which the accountant will provide to the tax office.

How is personal income tax collected from the minimum amount?

Minimum wage- the minimum wage for an employee, the minimum wage is established and regulated by the state, indexed to the size of the increase in inflation.

Mainly installation minimum size wages fall at the end of December, the minimum wage is set for a year.

For each region, its own minimum wage is calculated, and it can differ significantly from neighboring ones.

Do not confuse the minimum wage and the cost of living.

Minimum wage- the minimum amount that an employer can set as the amount of wages for a fully worked month for an unskilled employee.

According to the laws of the Russian Federation, prescribed in Article 207, 208,209 ... 217 of the Tax Code, all individuals who are tax residents and non-tax residents, but working in the territory of the Russian Federation are required to pay income tax.

When determining the tax base, all types of income are taken into account, regardless of their source. And there is no definition of the minimum wage in any paragraph, not a single article of the Tax Code.

So Personal income tax is levied even on the minimum income.

Tax deduction for single mothers

single mom- this is the status that is assigned to a woman who gave birth without registering a marriage, and an application was not submitted to the registry office to establish paternity.

• If the child was born 300 days after the divorce with a previous spouse or judgment that the husband is not the biological father of the child.
• Or the child was adopted by a woman out of wedlock. In all these cases, a dash is put in the father column.

A certificate is issued in the form No. 25, where it fits that the father is entered from the words of the mother. And it should not be considered as such. The child's last name comes from the mother.

In the Russian tax code Article No. 218, It is written that single mothers are entitled to a double tax deduction for each child upon reaching 18 years.

• If, after reaching the age of 18, the child continues to study, the period is extended for the period of graduation, but no later than the age of 24.
• To receive a tax deduction, the employee must provide the necessary certificates to the personnel department or accounting department (a copy of the birth certificate and a copy of the certificate in form No. 25 issued to the registry office).
• The tax deduction for a single mother is 2800 for two children, on all subsequent 6000 rubles each. For the student 6000 and if the child of a single mother is disabled, then also 6000 rubles.

personal income tax for working pensioners

With working pensioners, the legislation is very strict.

If a working pensioner is officially employed full-time, and his workplace is not a side job.

At the main place of work, a work book is kept, and contributions to the fund are deducted social insurance. In this case income tax for a working pensioner will be 13% of the total income.

If a pensioner simply works part-time under an employment contract, and there is no entry in the work book, only an employment contract, in this case, income tax will be 20% of the amount of income.

Is personal income tax charged on financial assistance?

The employee receives financial assistance in case of any emergency situations. This includes the birth of a baby, treatment, the death of a family member, etc.

Income tax is not levied on assistance if it is not more than 4 thousand rubles a year.

There are types of financial assistance that are not subject to income tax, regardless of the amount.

• If a person has suffered a natural disaster or an emergency. The company is provided with a document that describes the event. Such a document is a confirmation from the Ministry of Emergency Situations.
• Rendering financial assistance an employee who received expensive medical treatment.These employees include retirees who previously worked in the organization.

Here you need to provide documents from medical organizations.

• Rendering financial aid in the event of the death of an employee. The funds are transferred to the relatives of the deceased employee. Moreover, this payment is a one-time payment.
• If a member of an employee's family has died. The payment is also a one-time payment.

Income tax is not levied on a parent who has adopted a child or children under one year of age. The cash payment is 50 thousand rubles. The amount of financial assistance to the second parent is subject to personal income tax.

Who does not pay income tax?

• Income tax is not calculated for pensioners, since pensions are social payments.
• Income tax is not deducted from certificates of incapacity for work, benefits for pregnancy and childbirth, subsidies of various kinds, women in maternity leave up to a year and a half.
• Income tax is not levied on alimony received by the woman from the child's father.

Contributions to the social insurance fund and the rest will not be paid, the citizen loses social support. This period will not be included in the seniority, and will not be taken into account when calculating the pension.

How to calculate income tax on wages?

Many people know that feeling when you leave the accounting department and realize that you have been deceived, but you don’t know exactly where. In order to fully understand own income you need to know how to calculate taxes.

Personal income tax is a tax on income from individuals, which, depending on the status of a person, is 13-30%.

If a citizen is a resident of the Russian Federation, the tax will be 13% of the total income. A non-resident citizen will be required to pay 30% income tax. The easiest way to calculate payroll tax is to divide by 100 and multiply by the tax amount.

The tax is calculated as follows:

• Sum up the entire salary per month.
• We take away social charges , if any (sick leave, subsidies, social benefits).
• Further, the amount received, depending on the status, is multiplied by 0.13 or 0.30. Simply put, the sum is divided by 100 and multiplied by 13 or 30.
• Received tax deducted from salary.
• If there are benefits, the amount is deducted from the salary tax break or a deduction and tax is deducted from the remaining amount.

Where does the retained funds go?

At the moment, deductions in the amount of 85% are made to the budgets of the subjects of the Federation- this is the most a large percentage, then local budgets take 15% for themselves.

From 15 percent to the budget municipal districts expel 5%, urban district takes 15%.

All this complex process and distribution is strictly controlled and supervised.

The Accounts Chamber of the Russian Federation, the federal treasury and the administration, which monitors compliance with all the rules of financial and budgetary control at the local level, assumed full responsibility.

What are our fees spent on?

1. The bulk of the proceeds are spent on social sphere and the maintenance of all the same politicians and administration, their salaries.
2. Our free education turned out to be in this place(school kindergartens, free clubs, budget places in colleges and institutes, as well as teachers' salaries).
3. The medicine(state hospitals, clinics and salaries of doctors and medical staff).
4. For the remainder of the holding of all cultural events.

The procedure for calculating personal income tax

• Before calculating the tax, it is necessary to calculate and sort out the salary. Includes all salary bonuses and bonuses.
• Depending on the salary, we calculate the salary and bonus, vacation pay. We take away sick leave, social assistance, maternity benefits, donor, scholarships.
• We add up the resulting numbers and get the salary.
• We charge a salary bonus, if any.(Ural allowances, northern, etc.).
• From the amount received, we begin to calculate the tax. If there is a tax deduction, then from the salary received, we subtract the deduction.
• From the remaining salary we calculate 13 or 30% of personal income tax. The amount of tax deducted personal income tax will be obtained.

What is included in the calculation amount?

The calculation amount according to the law includes all types of accruals related to wages (salary, bonus, vacation pay, travel allowance, northern, Ural, polar, polar).

All types of awards- for class, for experience, sanitary condition, fulfillment of the plan, etc.

That is, all income except social.

The date of receipt of income is the last day of the month in which the calculation was made.

Accordingly, the accountant first calculates income and tax, then the tax is deducted, and only then the salary is issued.

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Income tax (IT) is the main type of tax burden fixed at the legislative level in the territory of the Russian Federation. This type of deduction is levied on any amount that was earned or was a source of income for an individual. Important information - the state does not provide any benefits for the minimum amount of income. What amount is not subject to income tax? Let's consider this issue in the article.

What he really is

Wages - a form of allowance, expressed in a specific amount Money, for which a citizen, after receiving them, has the opportunity to purchase various goods and services.

Before receiving the salary, the accounting department is obliged to make a deduction from the total amount of the revenue part of certain taxes and contributions determined by the legislation of the Russian Federation. Usually these are organizations.

(PN) is levied on any type of income - wages, dividends or other types of profit.

However, the law provides for specific types of income from which this tax is not levied.

Russian legislation determines that a resident of the Russian Federation must pay (PN) in the amount of 13% of the total amount of income.

On the video, from what amount income tax is not taken:

What amount is not subject to income tax

Is it taxable and is there a sick leave fee

An employee of an enterprise who is ready to start working duties must provide a sick leave certificate to his employer. At the same time, he is entitled to receive mandatory compensation at the expense of the employer during the entire period of incapacity for work.

The amount of the transfer is equal to the sum of the average monthly salary for the time of absence from the workplace. This amount is part of the income of an individual, therefore, is subject to mandatory taxation.

Since benefits on a temporary disability sheet relate to the employee's income, they are taxed (PN).

Maternity payments

On the territory of Russia, expectant mothers in the period of 70 days before the birth and 70 days after them are subject to mandatory social insurance.

According to tax legislation, government benefits paid to citizens of the country are not subject to taxation. This also affects the amount of maternity transfers.

Only those payments that are defined as expenses of the enterprise in the state tax system can be subject to taxation. Decree amounts do not fall under this category, since they are transferred by the state.

Important - surcharge to maternity sum for the position is taxed, because it is accounted for as profit.

In such circumstances, the company spends a specific amount of money on the work of the employee.

Alimony

In paragraph 5 of Art. 217 of the Tax Code of the Russian Federation, it is determined that the amount of alimony is included in the list of income that is not subject to taxation.

Important - the amount of the penalty that is collected from the alimony payer due to delay is not subject to taxation mandatory contribution on alimony.

Therefore, (PN) is withheld even from the very minimum amount of income.

Today we will learn how income tax is calculated from a salary with one child. This process is already familiar to many citizens. After all, families often enjoy a variety of benefits. Why not, if the state gives such an opportunity? If you know all the nuances of this process, you can easily get the benefit that you are entitled to. To whom does she belong? How to calculate income tax?

Income tax

First, let's decide what we will deal with. After all, you need to have an idea of ​​​​what is at stake. Income tax relief is good. But not everyone has the opportunity to receive them. In the same way, this contribution is not paid by some categories of citizens.

Income tax is also called income tax. It is levied on organizations as well as individuals. We have the second option. These are mandatory monthly contributions to the state treasury. Charged Payment of this, as already mentioned, occurs monthly. On the this moment individuals give 13% of their earnings to the state treasury.

deductions

True, there are some income tax benefits. Most often this is the so-called This is a kind of process of reducing the tax base. As a result, your income also decreases, which means that the tax authorities will also be less.

Income tax per child - important point used by parents. Especially when the salary is already low. Even the smallest cost savings will come in handy here. There is nothing difficult or special about it. It is enough to know some of the rules that apply to the deduction. What exactly? And how can you get benefits? More on this later.

For whom

Who has the right to reduce income tax? If there is a child, then, we can say, all parents. The question is, how much. And is there always this opportunity? After all, almost all of us are someone's parents. But we don't get a lot of deductions.

And it is right. After all, you can reduce income tax if you have only minor children. Or as long as the child is learning. That is, he is a cadet or full-time student. It should be noted that the age of an adult child should not exceed 24 years. It's not that hard to understand.

In addition, the annual income of the parent cannot exceed 280,000 rubles. If it is higher (in practice - more than 23 thousand per month), then you are not entitled to any deductions. Guardians, adoptive parents and their spouses are also eligible for this benefit. How much and when is due to citizens?

About deductions

The income tax on minor children, as we have already found out, is reduced. All due to the fact that the deduction implies some understatement tax rate. But for what amount? How much is due to citizens in one case or another? Let's consider in more detail.

It all depends on the number of children in the family. The more of them, the higher the deduction. And for babies, who are also considered disabled, special rules apply. Need specifics?

If you have one child, then you are entitled to a deduction of 1,400 rubles per month. The same rule applies to the second minor. The third and subsequent children allow you to receive 3,000 benefits. This also applies to disabled people of groups 1 and 2. In some exceptional cases, they are entitled to a deduction of 6,000 to 12,000 rubles. But these are special cases, which in practice are generally rare. So, there is no point in paying attention to them.

Documents (standard)

Income tax from wages with one child (or several) is reduced when making a deduction. The benefit is usually granted to parents at the place of work or in tax services. The first option is more relevant.

To do this, you will need to present an application of the established form and a certain package of documents. It all depends on the specific situation as a whole. Especially if the parents of the child are divorced, and also married to other citizens. They are all entitled to an income deduction.

What do you need to present to apply for the benefit? For starters, a 2-personal income tax certificate. Most often it is filled out by the employer, but some require filling it out by the direct applicant. 3-personal income tax is also useful without fail. Don't forget to apply for benefits. This is the simplest point that can only concern our today's question.

Special cases

And here the most interesting begins further. In practice, there are a lot of points that affect the income tax with one child and the deduction, respectively. For example, parents divorced and remarried, but with completely strangers. How to be in that case?

In addition to the required documents listed, the child's mother (real, biological) submits a copy of the baby's birth certificate. And nothing more. Her ex-husband for the deduction must also attach a birth certificate. But in addition to this, it is mandatory to submit documents confirming the payment of alimony. Otherwise, the benefit will not be given. The new passion of the biological mother attaches the marriage certificate (copy) to the birth certificate of the child, as well as a certificate from the housing office stating that the baby lives with his mother and himself (that is, with a non-biological father, stepfather, if you like). Nothing difficult, right?

double size

In some cases, income tax on a salary with one child can be reduced by 2 times. This situation is possible if one of the spouses refuses benefits in favor of his other half. There are limits, but not many.

First, the second spouse must have official work subject to 13% tax. Secondly, it is impossible to be registered at the labor exchange. Thirdly, a refusal will be received when a double deduction is supposed to be "issued" to housewives or women in position, as well as while on parental leave. Nothing difficult.

What is the income tax on him in this case? If we are talking about one or two children, just multiply 1,400 by 2. It turns out double. Not the most common occurrence, but it is legally enshrined.

Examples

Now a little specifics, so that it is clear how income tax is calculated in the presence of children. Suppose a situation where a citizen has two children. The first is 12 years old, the second is 27. Both are healthy. the employee has a monthly income of 20,000 rubles, a yearly income will be 240,000. Then the income tax for a child will be calculated as follows:

There is no deduction for seniors. It turns out that a citizen is entitled to only 1,400 rubles in the form of benefits. In this case, the income tax will be (20,000 - 1,400) * 0.13 \u003d 2,418. If there were no child, then it would be 2600. A small, but savings.

Now the situation is the same, but when the spouse of a citizen refuses benefits in his favor. The deduction will now be doubled. This is 2,800 rubles. Taxes will be released per month (20,000-2,800) * 0.13 = 2,236. The difference is actually not that big, but it does exist.

Codes

The last thing left to understand is what codes need to be indicated in the 2-NDFL certificate in a particular case. After all, the deduction for income tax has its own "pointers".

At the moment they are numbered 114-125. The first 3 codes are most often used. More precisely, 114 (for one child), 115 (for two), 116 (for 3 or more). The disabled are "given" code 117. Everything else is a special case, which is characterized double deductions. They do not occur very often in practice. Therefore, many do not even think about them.

As you can see, income tax on wages with one child can be reduced. Not by much, but there is such a possibility. In fact, citizens very often use this benefit. What-no, but cost savings. Especially if there is not enough money. On the legal grounds you can cut your taxes!

The legislation obliges the employer to withhold and pay income tax on the salary (or personal income tax) of its employees. In order to do this correctly, you should have information about its current rates and the calculation procedure.

What is income tax on wages, what does it depend on

The main direct tax withheld from wages is personal income tax. The calculation procedure and the current rates depend on the tax status, i.e. residence or non-residency of the income recipient. Thus, a tax resident is an employee who Last year stayed in Russia for more than 183 calendar days, and a non-resident, respectively, the one who stayed on Russian territory less than the specified period. Leaving the country for treatment or study for up to 6 months is not considered an interruption of stay.

The status needs to be clarified at the end of the reporting period due to the possibility of its change.

Income tax on wages - what percentage is

Domestic NCs provide for the following personal income tax rates in 2019:

The first is used when taxing the income of the founders trust management mortgage coverage under participation certificates issued before 01.01. 2007 and interest on those issued before 01.01. 2007 mortgage-backed bonds.

The second, that is 13 %, - the main one (clause 1 of article 224 of the Labor Code) and is used to tax those incomes tax residents for which legislators have not established otherwise (remuneration for work, bonuses, dividends, proceeds from the sale of property funds).

A rate of 15% applies to certain categories of non-residents (more on personal income tax for foreigners in the next section).

The rate of 30% is applied to the calculation of personal income tax on income of non-residents (except for those to whom 13% is applicable), as well as income from securities (excluding dividends) issued by Russian organizations, when:

• they take into account on the deposit account of depository programs, a foreign nominal or authorized holder;
• their recipient did not provide the tax agent with information in accordance with the provisions of Art. 214.6 NK.

A resident alien personally pays personal income tax on income received abroad.

By itself high rate tax, that is 35 % are taxed, without the use of deductions, the funds of residents listed in the second paragraph of Art. 224 of the Tax Code (for example, winnings and prizes, interest on deposits, and so on).

At the same time, if in 2017 all winnings were taxed, regardless of their size, then this year the tax is withheld from the amount exceeding 4,000 rubles. (Clause 28, Article 217 of the Tax Code). Otherwise, you don't need to pay. In addition, earlier individuals paid personal income tax on their own from winnings of any size, but now it must be withheld by the entity organizing the contest or prize draw (however, only from income exceeding 15,000 rubles). With a win in the amount of 4.000-15.000 rubles. Personal income tax, as before, is paid by its recipient (subclause 5, clause 1, article 228 of the Tax Code).

Without these restrictions, personal income tax is withheld from other in-kind income (for example, from anniversary bonuses for rent received at the enterprise).

When taxing the wages of those serving correctional labor, withholding alimony, compensation for harm caused to health, damage due to the death of a breadwinner or a crime, it is 70.

In practice, situations are not uncommon when the accrued amount of personal income tax is greater than wages. In this case, it is necessary to keep it from the subsequent payment, taking into account the above percentage limit.

Personal income tax rate for non-residents in 2019

With regard to the taxation of non-residents, personal income tax on wages, as well as on their other labor income, is levied at a rate of 13% from:

1. employees performing their duties on the basis of a patent;
2. individuals participating in the state program for the resettlement of compatriots;
3. crew members of ships sailing under the state flag of the Russian Federation;
4. foreign specialists with high qualifications, regardless of their tax status, with whom labor relations are formalized by an appropriate contract or agreement (letter of the Ministry of Finance of Russia dated February 18, 2014 No. 03-04-06 / 6773);

The salary of foreign non-resident employees performing their duties in foreign branches of a Russian economic entity, in accordance with Art. 208 of the Tax Code, is considered income received from foreign sources. Therefore, according to Art. 209, it is not subject to personal income tax.

1. residents of the EAEU member states;
2. citizens who fled their state and took temporary asylum in the Russian Federation.

Persons who have acquired patent for work in the Russian Federation , pay a fixed amount of tax (13% regardless of status, in accordance with Article 224 of the Tax Code) personally, and upon the fact of their employment, this obligation is assigned to the employer. Personal income tax, transferred by a foreigner in advance, is counted as payment from his salary.

Concerning highly qualified foreigners , the issue of withholding personal income tax from them until the end of 2015 was quite controversial. Yes, some legislative acts it was decreed that all their unearned income, calculated on the basis of average earnings, be taxed at 30%.

At the same time, the definitions of the concept of "earned income" in legislative framework not given. Federal Law No. 115 of July 25, 2002 only defines the labor activity of a foreigner.

In addition, in the letters of the Ministry of Finance dated 08.06.2012 No. 03-04-06 / 6158, 04.07.2014 No. 03-04-06 / 32423, emphasis was placed on the fact that income from labor activity is considered payment for the performance of labor duties, and vacation pay, sick leave , average earnings during business trips, compensation for unused vacation paid upon termination of relations is not considered as such. The explanation was as follows: during a vacation, for example, a subordinate does not fulfill his duties, therefore, his remuneration is not labor based on Art. 106, 107 of the Labor Code and is subject to 30% personal income tax. At the same time, the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11709/11 classifies the average earnings during the holidays as part of the salary.

According to the provisions of Article 73 of the Treaty on the EAEU, which takes precedence over the Labor Code and Tax Code of the Russian Federation (Article 15 of the Constitution), income citizens from the EAEU countries who perform labor duties on a contractual basis are subject to a 13% tax from the date of employment. The period of stay in Russia is not taken into account. From a foreign entity that has lost its resident status in its member state of the EAEU, 30% of personal income tax is withheld.

13% subject to salary refugees or persons in temporary asylum in the Russian Federation. The date of their arrival on Russian territory is not taken into account. The loss of this status while maintaining the status of a tax resident causes taxation at a rate of 30%.

A change in this rate in 2019 or a regressive personal income tax scale is not expected, since, based on the letter of the Ministry of Finance No. 03-04-05/62106, the existing rate and the system as a whole are investment attractive and take into account the interests of all parties to taxation.

15% income of non-resident individuals received as dividends from Russian companies is taxed.

Since the failure of an economic entity to fulfill its duties as a tax agent for personal income tax is fraught with liability (Article 123 of the Tax Code of the Russian Federation), in particular, a fine in the amount of one fifth of the amount of the undertransferred tax, one should request information from a foreign subordinate about the absence of dual citizenship and determine its tax status on every pay date.

Algorithm for determining the NDFL rate

Thus, the determination by an employee of the accounting service of the rate at which one or another income is required to be taxed implies the following algorithm of actions:

1. determination of the tax status of a citizen. If he is a tax resident of the Russian Federation, and his income is not a material benefit from loans, winnings or prizes - rate No. 2 from the list (13%), if it is - No. 5 (35%).
2. If the person is a non-resident, find out whether he has a work permit, whether he is a voluntary migrant, refugee or resident of the EAEU states. If yes - rate number 2, if not - analysis of the type of his income.
3. Determining whether the income of a non-resident not mentioned in the previous paragraph is a dividend. If yes - rate number 3 from the list (15%), if not - 30%.

The amount of all deductions, including income tax from wages, in accordance with Art. 138 of the Labor Code and the letter of the Federal Tax Service No. BS-4-11 / [email protected], should not exceed 20% (and in some cases - 50%) of the salary.

Tax-exempt income

Before including this or that income in the taxable personal income tax base, one should refer to Art. 217 of the Labor Code of the Russian Federation, which contains a list of funds exempted from the collection of this tax. So, for example, the tax is not withheld from:

• alimony (appointed by a court decision)
• compensation payments (travel allowance or, for example)
• financial assistance not exceeding 4,000 rubles. for 12 months (for a wedding, for a vacation) caused by the death of a relative or an emergency;
• and unemployment;
• scholarships
• pension payments,
• subsidies and grants to peasant and farm enterprises for their creation and operation, issued from 01.01.2012;
• donated housing and land plots from the property of the state or municipality.

In addition, if in 2017 personal income tax was levied on all compensations to deceived natural persons-shareholders, now the funds paid to the victims from the special fund are exempted from this (paragraph 71, p. 217 of the Tax Code).

Starting January 1, 2018, the list of amounts exempt from personal income tax included discounts on Russian ruble transferable bonds issued after January 1, 2017 (Clause 2 of Article 1 of Federal Law No. 58-FZ of April 3, 2017).

Tax on labor remuneration for the first 15 days of the month () is not paid. It is worth calculating and transferring it from the entire salary accrued at the end of the month

Tax deductions for personal income tax

Employed residents of the Russian Federation receiving funds taxed under the standard, in accordance with paragraph 1 of Art. 224 of the Tax Code, at a rate of 13%, in certain circumstances they can take advantage of various tax deductions, that is, amounts that reduce the taxable base for personal income tax. At the same time, non-residents, from whose funds income tax is withheld in this amount in accordance with paragraph 3 of Art. 224, is not entitled to claim deductions.

The list of deductions available to Russians is given in Art. 218-221 NK and includes 5 groups:

1. standard;
2. social;
3. investment;
4. property;
5. professional.

Standard deductions are provided, for example:

• who gave birth (adopted or guardian) of minors;
• parents who are in charge of a full-time student under the age of 24.

The amount of income (taxable base), from which income tax is levied, if there is a child, is reduced by 1,400 rubles, and if there are 2 children - by 2,800 rubles. (1.400 rubles*2).

The amount of the deduction for each subsequent minor will be 3,000 rubles. It can be used by any of the spouses (guardians or adoptive parents), whose total annual income does not exceed 350,000 rubles, at his main workplace, by submitting an appropriate application and an accompanying package of supporting documentation. Even if this is not done at the beginning of the calendar period, the deduction is still given to the person(s) from the beginning of the year.

Provided that one of the spouses refuses the tax deduction, it is granted to the second in a double amount. The same rule applies to citizens who are raising children alone (mother or father).

The taxable base is reduced by the indicated amount of funds from the month of birth, adoption of one or more minors, or establishment of guardianship over him (s) until the child (children) reaches the age of majority or otherwise, specified in Art. 218 of the Tax Code, age, as well as for the period of study of the child (children) at the university.

Guardians of a minor child with special needs, as well as a full-time student with special needs under the age of 24, are provided with a deduction of 6,000 rubles, and parents and adoptive parents - 12,000 rubles.

The following example will help you understand the intricacies of applying a tax deduction.

It is required to determine the tax on income from the salary of an employee Nikanorov I.V., who is a resident of the Russian Federation and the father of three minor children without special needs, who has been working at Alfa for the first month. His income for this period amounted to 60,000 rubles.

So, according to the above, the tax deduction will be 5,800 rubles. and is calculated by adding 2.800 rubles. (for the first two minors) and 3,000 rubles. (on the third).

The amount of personal income tax will be: (60.000-5.800) * 0.13 \u003d 7.046 rubles.

The right to use the deduction will cease to be valid from the month when the total labor income exceeds 350,000 rubles.

Also standard deductions laid down:

• combatants - 500 rubles;
• Chernobyl survivors, disabled veterans of the Second World War and military operations - 3,000 rubles.

Social deductions are based on:

• when teaching (both children and their parents/guardians/adoptive parents);
• for charity;
• for treatment and for the purchase of drugs;
• for pension provision.

Property deductions are used when selling a vehicle, buying and selling real estate or its share, land, during construction and repayment mortgage loan. You can only use them once.

Algorithm for calculating personal income tax per month

In order to determine the amount of personal income tax from an employee's salary for a month, it is required:

1. calculate remuneration for work;
2. find out if the total amount includes funds from which tax is not levied;
3. find out the status of the taxpayer;
4. find out if the subordinate is entitled to tax deductions and their amount;
5. deduct non-taxable funds and the amount of the deduction from the accrued amount;
6. multiply the amount received according to the previous steps by the required tax rate.

Terms and procedure for paying income tax on salaries in 2019

The answers to the question of the collection and payment of this tax are reflected in Chapter 23 of the Tax Code, in particular:

• Art. 226 - for subordinates, the tax for which is paid by the tax agent-employer;
• Art. 227 - for individual entrepreneurs, lawyers and notaries, foreign individuals;
• Art. 228 - for individuals who receive funds not from employers.

The term for transferring income tax to the budget correlates with the type of income:

• tax on remuneration for work issued either through the cash desk or transferred to the card, as well as dividends, is paid on the next working day after the settlement;
• from IP income - no later than July 15 of the next year from mandatory payment during the previous 12 months. advance payments;
• from sick leave and vacation pay - on the last working day of the billing month.

The tax agent must pay tax on dividends from the funds of individuals, but not from his own (Article 226 of the Tax Code). That is, in the event of an erroneous payment of dividends in full, without tax withholding, one should either request a refund of the tax amount from the person or withhold it from the next payment (subject to legal restrictions).

Personal income tax on IP income is paid by them according to the data of the annual declaration no later than July 15 of the year following the reporting year (Article 227). During the reporting period, they receive notifications from tax authorities with calculated advance payments and the requirement to pay:

• 50% of the annual amount of funds - until 15.07;
• 25% - until 15.10;
• 25% - until 15.01 of the year following the reporting one.

Particular attention should be paid to the calculation of tax on sick leave and vacation pay. So, if the vacation starts on 17.10. this year, and ends on 08.11., vacation pay is issued to the subordinate three days before it starts, that is, 13.10 (including non-working days). But the tax must be transferred before 31.10.

If an employee took a sick leave from 10/18 to 10/26 of this year and went to work on 10/27, providing a certificate of incapacity for work as a supporting document on that day, he is entitled to receive benefits on the next pay day (based on, this is 10/31), and the employer can pay the state for tax until 31.11.

The tax must be transferred to the local authority tax accounting payment document indicating the CBC, payment period, grounds (if any).

If the tax agent has separate divisions, personal income tax from individuals employed there is paid at the location (Article 226 of the Tax Code).

To understand the procedure for determining the settlement periods for personal income tax, you should familiarize yourself with the example.

In October 2019, the amount of remuneration for the work of the team of the Alfa and Omega company amounted to 379,000 rubles, accrued personal income tax - 48,178 rubles. On the 25th, an advance is paid - 160,000 rubles.

On the 31st, remuneration for work (379,000 rubles) and tax are accrued. On November 10, the second part of the salary is paid, amounting to 170.822 rubles. (379.000-160.000-48.178), and personal income tax is paid on November 13.

Income tax reporting in 2019

Employers-tax agents for personal income tax are required to provide the following reports to the Federal Tax Service:

1. f. 6-NDFL - every quarter;
2. f. 2-NDFL - at the end of the year.

The first one records the income of individuals from whom personal income tax is levied. It is not necessary to show in the form non-taxable incomes and those from which persons pay tax personally.

In 2019, you should use the form that is an annex to the order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11 / [email protected], and not dated 10/14/2015 No. ММВ-7-11/450, as it was before.

In addition to purely technical amendments (coding changes from 15201027 to 15202024), in new form a substantive change has been made - columns have been added for the successor of the reorganized company (liquidated company), as well as new codes (places for submitting the calculation of tax amounts and forms of reorganization and liquidation of the organization).

Section 1 is filled in with a cumulative total from the beginning of the period as follows:

• line 020 - reflects the income of individuals from the beginning of the year;
• line 025 - to be filled in if dividends were paid;
• line 030 - deductions for the amount from line 020;
• line 040 - calculated personal income tax;
• line 045 - to be filled in if dividends were paid;
• line 050 - filled in if foreigners with a patent are employed;
• line 060 - the number of employees whose income is reflected in the form, excluding those whose funds are not taxed;
• line 070 - personal income tax withheld from the beginning of the period is fixed;
• line 080 - one line for all rates reflects the amount of personal income tax that cannot be withheld (a certificate 2-personal income tax with sign 2 is submitted for it); Personal income tax, which will be held until the end of the period, is not shown in this line;
• line 090 - to be filled in when tax is returned to employees.

In the case of using different tax rates, the calculations for each of them are recorded separately on lines 010-050, and the summed total for all rates is reflected in 060-090.

Section 2 contains payments for October-December, for each of which the date of receipt of income is indicated (p. 100), withholding personal income tax(p. 110) and his enumeration (p. 120). If the dates coincide, incomes are included in one block of pages 100-140 (for example, salaries and bonuses paid for the month). This cannot be done with vacation pay and sick leave, even if they were paid along with labor remuneration.

Line 130 reflects the entire accrued amount of income (salaries, bonuses, vacation pay, sick leave, financial assistance), without deducting tax and applying deductions. At the same time, income on which tax is levied in accordance with Art. 217 of the Tax Code (excess per diem and severance benefits) are indicated in the amount subject to personal income tax.

Social, property and other deductions that provide for coding are shown on page 030.

Do not include in the second section of the form for 2019 income, term transfers of personal income tax which occurs in the 1st quarter of 2019. That is, it does not reflect December salary, the payment of which is due in January 2019, as well as vacation pay and benefits paid in December.

Help 2-NDFL is provided as follows:

• with sign 1 - for each person who received income from the employer (labor, but not according to contracts for the sale of goods or the provision of services);
• with sign 2 - for each person from whose income the calculated personal income tax cannot be withheld (in the case of a non-monetary gift worth 4,001 rubles or more to a person who is not an employee of the company). They also provide a certificate with sign 1.

If until 2019 it was prepared according to the form from the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected], now you should focus on the form from the order in new edition- dated 17.01.2019 No. ММВ-7-11/ [email protected]

Adjustments appearance the following:

• barcode 3090 9015 instead of 3990 8018;
• the addition of two new lines in section 1 for successors filing for a reorganized entity;
• exclusion from Section 2 of the lines for indicating the place of residence of an individual taxpayer;
• exclusion from the Procedure for filling out a certificate of a reference book with codes of subjects of the Russian Federation (replacement with an application with codes of forms of reorganization (liquidation) of an organization);
• exclusion from the title of the 4th section of the word "investment".

In addition, in 2019 the form of providing a certificate (paper or electronic according to TCS) depends on the number of employees. If it is more than 25 people, 2-personal income tax is submitted to in electronic format. Submission on CD- or DVD-ROM or flash card is rejected by tax inspectors.

On paper registers, tax agents no longer need to stamp, since the field for this is excluded.

In the first section of the certificate, the data of the agent (the parent organization or a separate division, depending on who paid the income to the individual) are recorded.

The next, second, section reflects the following data on an individual who has received income:

• his citizenship (the country code is taken from OKSM);
• coding of a documentary identity card (according to Appendix 1 to the Order of the Federal Tax Service of Russia of October 30, 2015 N ММВ-7-11 / [email protected], the passport has code 21 and so on);
• taxpayer status code (1-resident, 2 - non-resident, 3 - highly skilled non-resident, 4 - voluntary migrant participant of the program, 5 - refugee or non-resident who received temporary asylum, 6 - foreigner working under a patent);

Sections 3-5 of the certificate should be filled out separately for each tax rate with various incomes paid to the same subordinate. It is not necessary to provide different 2-NDFL for it. Zero is set if there is no amount.

In the third section, in chronological order, with a monthly and code breakdown, the income received by individuals and taxed at specific rates, as well as funds exempt from taxation in accordance with Art. 217 NK.

At the same time, they are reflected in the month of actual receipt of money. That is, the salary for December of this year, due to subordinates in January 2019, is reflected in 2-personal income tax for 2019 in the context of December income.

The codes of income and deductions until 2019 were approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected] as amended on 11/22/2016, but now the version of 10/24/2017 is valid.

Deductions under Art. 2018-220 are reflected in the fourth section.

The 2019 updated form does not show investment deductions.

The fifth section contains data on:

• the total amount of income reflected in section 3 of the certificate;
• personal income tax calculated and withheld from them;
• the total amount of tax transferred to the treasury.

2-NDFL is endorsed by the head of an economic entity or an employee authorized by internal administrative documents (chief accountant, his deputy, payroll accountant).

Individual taxpayers referred to in art. 216, 227-229 of the Tax Code, in particular, IP on common system taxation and citizens who sold inherited or donated housing before the expiration of the three-year period must submit form 3-NDFL. You can do this as hard copy, and in electronic format no later than April 30 of the year following the expired tax period (Article 229 of the Tax Code) - if filing is mandatory. If the payer is not required to submit it, but has expressed a desire to do so, the deadline for him will be May 3.

Formation of the tax base Total income Tax rate Deductions 382 490 13% 25 122 Tax base 382490-25122=357368 Amount of personal income tax 357368x0.13=46457.84 Based on these calculations, the employer is obliged to deduct 46,457.84 rubles from the salary of the specified employee. Example 2: Employee salary for reporting period Month year Amount, rub January 2014 45 876 ​​February 2014 43 990 March 2014 46 434 April 2014 45 783 May 2014 42 762 June 2014 52 Jul 2014 44 785 August 2014 45 23 September 2014 45 682 October 2014 44 875 November 2014 46 145 December 2014 47,092 Total: 551,023 Tax deductions Date Appointment Amount, rub 03/014/2014 For treatment 9,400 Total: 9,400 Clarification: we remind you that deductions for treatment are considered one-time.

What amount is not subject to income tax?

Let's make the necessary calculations:

• on the first - 1400 rubles;
• on the second - 1400 rubles;
• on the third - 3000 rubles;
• for the fourth - 3000 rubles;
• for the fifth - 3000 rubles.

We summarize the obtained values: 1400+1400+3000+3000+3000=11800 rubles. Disabled children Each disabled child is entitled to a deduction of 12,000 rubles. The same amount of benefits is provided for a student under 24 years of age. full-time in higher professional institutions, if he is a disabled person of the 1st or 2nd groups.

The parent or adoptive parent of a child receives this benefit. Guardians and trustees have the right to a deduction in the amount of only 6,000 rubles. Single mothers This category is legally entitled to double the amount of the deduction, based on the rules approved for tax deductions with both parents.

Example No. 2: Afanasyeva M.G. is a single mother with two children.

How to calculate income tax on wages?

Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 06.12.2011)) Personal questions and clarifying questions - after paying for the consultation. Personal consultation Do you have an answer to this question? You can leave it by clicking on the Answer button. Similar questions I am a disabled child (2nd disability group). I would like to know what benefits I have? And what benefits can be for the acquisition of housing? Do I have to withhold money for a train ticket for a work bus if I work outside the city? I am 45 years old, today I received a Labor Veteran certificate, what benefits do I have and are there any? Thank you…

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Therefore, firm "A" is obliged to withhold tax only on the amount paid to the employee. Formula: 11x20,000 + 22,000 + 10,000 = 252,000 rubles. For the remaining 60,000 rubles. The electrician will report on his own. Example 2 A gardening partnership consists of 328 shareholders.

Attention

All of them receive dividends from the sale of products. According to the results of the reporting period, taking into account the costs of salaries of employees, maintenance of equipment, etc., net profit amounted to 1,567,982 rubles. Accordingly, the income of each shareholder will be: 1,567,982/328 = 4,780.4 rubles. VAT will be charged on this amount. From 01.01.2015 innovations are planned.

Income tax from whom is not withheld

Example 2 An employee paid for the treatment of his child and submitted an application supported by a medical report and receipts for payment. The amount of the deduction is calculated, which one-time reduces the tax base in the month when the treatment was carried out. Example 3 An employee pays for his own training.

Throughout the entire period, including academic leave, he is entitled to a deduction of up to 15,600 rubles. There is one important rule you need to know about deductions for children. They can be applied only as long as the employee's income for one reporting year does not exceed 280,000 rubles.
Income tax calculation procedure The amount of withholding tax is calculated according to the following formula: the sum of all incomes minus the sum of all deductions multiplied by the tax rate. As an example, we will present several tables of learning that will clearly demonstrate the process.

Calculation of income tax from salary

Any social payments from the state are humanitarian in nature, therefore, they are not taxed. Example 1 Firm "A" is engaged in the repair of machines. Citizen "B" is officially on the staff of the company as an electrician. His salary is 20,000 rubles. According to the internal regulations, a bonus of 10,000 rubles is provided annually.

In addition, during the reporting period, the amount of vacation pay was accrued in the amount of 22,000 rubles, the duration of the vacation was 1 month. In addition to the main activity, the electrician rents housing, rent 5 000 rub. per month. To calculate the income taxed for the reporting period, we add up all the amounts.

Info

Formula: 11x20,000 + 22,000 + 10,000 + 12X5,000 \u003d 312,000 rubles. This is the amount that the electrician is required to indicate on his personal declaration. But renting an apartment is not included in his professional duties.

Individual entrepreneurship

Residents and Non-Residents: Differences in the Tax Rate personal income tax calculations, because the differences in tax rates for different categories payers are quite impressive. A tax resident is a person staying in Russian territory for a total of 183 days from the last year. He can be a citizen of Russia, a foreigner or a stateless person, i.e.

e. The status of "tax resident" is assigned to any individual, regardless of his place of residence and citizenship. It should be noted that the status is determined on the end date tax period by summing up the calendar days of the payer's stay in Russia for the last year. The 183-day period includes the days of arrival and departure. Income tax on the salary of tax residents is 13%.

Payroll income tax. payroll income tax

They can exercise labor detail in two forms:

• under an employment contract;
• by patent.

If a foreigner officially works under an employment contract and lives in the territory of the Russian Federation for more than six months, he is equated to a resident. In this case, the readings for the reporting year are taken. Example 1: Firm "A" is engaged in construction. In order to save money, she invites foreign specialists and arranges them to work on the Labor Code.
In this case, the employment contract is concluded for a period of 4 months. In this case, the employees will be non-residents. Example 2: A foreigner comes to the Russian Federation with the aim of staying here forever. He finds a job, officially finds a job, and conscientiously fulfills his duties.
Six months later, if during this period the employee has not traveled outside the borders of the Russian Federation, his status is equated to the status of a resident.

Income tax on wages in 2018

• salary;
• dividends;
• insurance payments;
• lottery winnings;
• royalties;
• rental income;
• remuneration for the performance of labor activity;
• income from the use of any means of transport;
• income from trading operations outside the Russian Federation;
• insurance payments from foreign organizations;
• any income in foreign currency;
• income from operations with securities;
• bank deposit income.

If this list is specified in relation to an employee, then personal income tax is levied on:

• salary;
• compensation for communication and food;
• business trips;
• premiums;
• holiday pay;
• interest or dividends equity participation employee.

No other income needs to be taken into account.

Income tax is not withheld

Calculation procedure Income tax on wages is calculated according to next order: the full accrual of earnings for the reporting period is made; the amount of accrued earnings is reduced by the amount non-taxable income if they were charged; the status of the taxpayer is determined; establishes whether the payer is entitled to a tax deduction; total amount accrued income is reduced by the amount of the tax deduction, if there are grounds for its application; income tax is calculated from the received tax base: a resident pays personal income tax in the amount of 13%, a non-resident - 30%. In this way, income tax can be calculated from wages. Tax deductions Tax deductions play an important role in the calculation of personal income tax, so it is necessary to find out the possibility of their use in calculating income tax.

Tax deductions are standard, social, property and professional.

Income tax is not withheld by the Republic of Belarus

Personal income tax is not withheld from:

• alimentary payments;
• travel expenses;
• termination benefits;
• compensation for damage received as a result of labor activity and other types of compensation.

The legal framework for personal income tax is withheld on the basis of the following legal acts: Articles of the Tax Code of the Russian Federation What they regulate 210 The procedure for withholding tax 217 What incomes are not subject to taxation 218-221 What tax deductions are available 224 The rate (percentage) on wages Income tax on wages Tax is calculated and from wages every month to the state treasury. At the moment, the percentage charged from individuals is 13%.

Who is not subject to income tax

• Depending on the salary, we calculate the salary and bonus, vacation pay. We take away sick leave, social assistance, maternity benefits, donors, scholarships.
• We add up the resulting numbers and get the salary.
• We charge a surcharge on the salary, if any (Ural surcharges, northern surcharges, etc.).
• From the amount received, we begin to calculate the tax.

  If there is a tax deduction, then from the salary received, we subtract the deduction.

• From the remaining salary we calculate 13 or 30% of personal income tax.