What amount does the income tax take? Calculate the personal income tax from the amount

The federal budget is filled primarily at the expense of income tax. Every profit, a citizen must share from the treasury state, who gave him the opportunity to get this profit.

The income may not be in the form of money, all the same part of it must be listed as a tax.

The most significant contribution of the population to the budget is income tax with earned money. Before officially operating will receive their earnings, the employer separates a part intended for payment, and all other retention (credit, alimony, etc.) are produced from the remaining amount.

How to calculate the taxable share of salary, from which the tax percentage depends on what tax benefits (deductions) are and how do they work?
We also show on specific examples, how this tax is calculated in various life circumstances.

By the way, the calculation of the amount of NDFLs you can carry out on.

Who are you from the point of view of tax authorities?

The tax base concerning income deductions is divided into several types of payers, which depends on the interest rate.

1. Residents of the Russian Federation. This is the overwhelming majority of employees: those people who have been in the country for at least 183 days on the calendar during the last year. For the time of stay do not affect workers' business trips, departures abroad for treatment or training, if the stay abroad will not exceed 6 months. Citizenship for the status of resident does not have. The interest rate of the income tax for the resident is 13%.
2. Non-residents of the Russian Federation - Accordingly, the rest of the persons whose absence within the borders of the Russian Federation will exceed the established 183 days.
3. Founders or shareholders of the enterprise. For business owners, the tax rate is calculated on the basis of 9%.
4. Depositors and winners. People who enjoy income from bank deposits, as well as lucky who received prizes or winnings, are also obliged to divide their joy from income with the state in the amount of 35%.

REFERENCE! Since in this article we consider the relationship of the employer and employees, to calculate the income tax matters the status of resident / non-resident.

Formula NDFL

To calculate the amount of income tax, which will be deducted from the employee's salary, you need to use the formula:

Ndfl \u003d C * (D1 + D2 - L1 - L2)

In this formula:
FROM - the interest rate of the tax depending on the status of the employee (13% for the resident, 30% for non-resident);
D1 - wage;
D 2 - premiums, promotion, surcharges, additional payments taxable;
L1, L2. - Benefits that are deducted from the taxable amount.

In other words, you need to fold all incomes, make the tax deductions provided for by law, and from the remaining amount to find the necessary percentage.

We consider profit

We will define the first part of the formula: you need to know what indicators, except for salaries, we will summarize under the designation of D2: not all types of income involve the deductions from them in favor of the treasury. Ndfl is subject:

• wages, starting with minimal, including under urgent contracts and contract agreements;
• payments on sick leave;
• the output allowance, if it exceeds the minimum established by law;
• material assistance Over 4 thousand rubles. per year for 1 employee.

And the income from the next list is not necessary in the formula, income tax is not taken with:

• social payments;
• pensions;
• childbirth benefits;
• scholarships;
• alimony obtained at the court;
• travel expenses;
• material assistance up to 4 thousand rubles.

More deductions - less tax

Now we concretize the second part of our formula.

The state takes into account the obligatory expenses of the employee and allows you to subtract them from the tax mass. A complete list of tax benefits contains Article.218 of the Tax Code of Russia.

NOTE! Only those employees can take advantage of deductions, whose income for the year will not exceed 200 thousand rubles.

Tax deductions are divided into 3 groups.

Standard deductions

Basically, this type of benefits concerns workers, minors or students of full-time education (up to 24 years old) are on whose care. For each child from this category, it is necessary to subtract out of the amount of income of 1,400 rubles, and if children are more than 2, then each subsequent chance of dependency will save on NDFL 3000 rubles. The same amount - 3 thousand rubles. - It is supposed to deduct to a disabled child 1 or 2 groups. Guardians, adoptive parents or trustees have the same rights as their native family. The rights must be confirmed documented.

IMPORTANT INFORMATION! To part-time, such a type of benefits can only be applied on the main work.

Example 1.. Employee Laskina N.A., working on the salary of 10,000 rubles. In the month, has three minor children. At the end of the year she received a bonus 2000 rubles. and material assistance 4000 rubles. Calculate NDFL for N. Laskina
Her income per year: 12х10000 + 2000 \u003d 122000 rub. 4 thousand rubles of material assistance We do not take into account because this type of income is not subject to personal income tax. The employee falls under social benefits, as its annual income is less than 200 thousand rubles. On the first two children, N.A. It should be deducting at 1400 rubles, and on the third - 3000 rubles. Total taxable amount: 122000 - 1400 x 2 - 3000 \u003d 116200 rub. Laskina N.A. is a resident of the Russian Federation, so we calculate the NDFL at a rate of 13%: 15106 rubles.

Social deductions

The state allows not taxing such social spending of citizens:

• education (own and / or children);
• medical services (including the purchase of medicines);
• charity;
• insurance (medical and pension);
• cumulative part of the pension.

These benefits are not deducted when calculating NDFL when paying salary. For them there is a procedure for the return of the tax paid. To do this, you need to submit a tax return by attaching a copy of the relevant documentary evidence. The term for submitting the requirement for the refund of the NDFL part of the NDFL for social benefits - 3 years from the date of time (paragraph 7 of Art. 78 of the Tax Code of the Russian Federation).

Property deduction

It is "deduction", and not "deductions", since this benefit can be used 1 time during the year, if your money is associated with:

• purchase and sale of cars;
• buying or selling real estate or share in it, as well as land plot;
• payments% on the mortgage loan;
• construction of housing;
• finishes or repair at home, apartments.

IMPORTANT! If the property is purchased or sold to relatives or other peculiarities, for example, the transaction occurs with the employer, the right to deduction is lost.

The amount with which the property deduction can be written is limited to 2 million rubles, that is, the maximum benefit may amount to 13% of 2 million - 260 thousand rubles.

Example 2.. Calculate the PMFL for the resident employee of the Russian Federation Soolnikova P.P. Salary of Soolnikova P.P. is 12 thousand rubles. per month, in the last three months, the salary was increased to 15,000 rubles. He brings up 2 children: Son for 3 years and a 20-year-old daughter - a student "Spot", studying for a fee basis for 10 thousand rubles. in year. The bosses allocated him material assistance in the amount of 5000 rubles. Calculate the NDFL, which should pay PPstolnikov.
Salary of Soolnikova P.P. For the year will be 12,000 x 9 + 15,000 x 3 \u003d 153 thousand rubles. We shine 1000 rubles, on which material assistance exceeds not taxable limit. Income per year - 154,000 rubles. - less than 200 thousand rubles, so standard deductions rely. For each child, including a daughter, since she studies in part, we subtract at 1400 rubles: 154000 - 2800 \u003d 151200 rub. Calculate 13% by resident: 19656 rub. This is the amount of income tax for Stolnikova P.P. It can return a part of this tax on social benefit (daughter's training) in the amount of 13% of 10,000 rubles, that is, 1300 rubles, submitting a tax return with a copy of the training contract.

Surely many have heard of income tax, which hold from your salary.

In this article we will analyze this type of tax in detail, which there are benefits and deductions and consider the calculation process.

What is this tax who are subject to them

The name of the income tax speaks for itself - this holding in favor of the budget, which is calculated from income Working employees of organizations located in the Russian Federation.

One of the key points in the calculation of this type of tax is the place of man. It can significantly affect the deduction and time of the employee during the year in the territory of the Russian Federation. Tax Code introduced the concept of a tax resident. In case a citizen is such (resides on the territory of 183 calendar days and more), its rate will be equal to calculating 13 percent. It is worth noting that the assignment to the category resident does not depend on the citizenship of the subject of taxation.

The income tax of individuals who do not belong to the category of residents of the Russian Federation will be held in the amount of 30 percent. The definition of the tax base, the calculation, holding and transfer to the belonging of this tax is assigned to the corresponding estimated authority of the employer (accounting).

When calculating the base for taxing, it is necessary to take into account that the presence of a tax resident from a citizen - the source of income outside the country does not exempt it from the payment of tax from sources of profit beyond.

Also the tax base for calculating NDFL recognizes the income of non-residents, which is obtained in Russian organizations. Servicemen who host the service abroad, despite the fact that they are not among the Russian tax residents, they also have to pay tax on their income. This change is made to the Code of Taxes relatively recently. The law provides for an exception for commoded representative offices.

Tax rates

The total tax rate is considered to hold in the amount of 13 percent from the income received during the year tax payer. For this bid, non-residents of the Russian Federation fall into the case of a patent. In general, patent activity is considered the most favorable for tax purposes.

In addition to the basic bet, there are other detection sizes, the use of a specific accrual size depends on the specific situation.

Application of the tax rate in the amount 9% It mainly concerns receipt of income from free cash investment:

• In case an individual receives income in the form of dividends.
• If the profit is obtained as a result of interest accrual on the human mortgage bond available. These securities should be issued until the end of 2006.
• At such a bet, income from trust management is also calculated (in the case of a mortgage coating). Similar to the previous case, the certificates of participants should be issued no later than the end of 2006.

By bid. 15 percent In the Russian Federation, enriching non-residents, which are obtained by individuals in the form of dividends. Revenues that do not fall under special rates at 13 or 15 percent are subject to higher taxation of non-residents.

The highest income tax rate (35%) Expect taxpayers in the following cases:

• If the face was received in terms of value from the winnings received, as well as various prizes and other similar events. The taxable base begins with the amount exceeding the estimated cost of 4000 rubles.
• If an individual receives income in the form of interest accrued on deposit contracts. The amount of income on ruble deposits should exceed the current refinancing rate by 5 percent. If the contribution is open in foreign currency, the budget will receive replenishment, if the rate for such a contribution is more than 9 percent.
• Calculation in such a size applies to revenues that can be obtained as a result of saved funds for loans, as well as in some cases when making money by shareholders.

Read more about tax rates on the following video:

Types of benefits (Article 217 of the Code)

Taxes provide for the replenishment of state treasury and, as any deduction enshrined by law, provide for the implementation of social function. In this case, some categories of citizens subject to certain conditions may be discharged from its payment or to obtain the right to reduce the taxable base.

In the following types of income, income tax is not held:

• pensions, benefits (for unemployment, pregnancy and childbirth), scholarships, alimony;
• remunerations that were obtained as a result of the transfer of found treasures;
• grants (premiums), which were obtained for any scientific achievements specified in the relevant regulations of the Government of the Russian Federation;
• some types of compensation;
• amounts of money obtained for blood delivery;
• one-time payments of a social character (by the death of a relative, the poor, affected by disasters, guardians).

In the following types of income, income tax is partially not held:

• the cost of gifts is not more than 4,000 rubles paid by the employer;
• the cost of prizes is not more than 4,000 rubles paid at events that are conducted by the decision of state bodies;
• material aid over 4000 rubles;
• subject to the provision of confirming the costs of documents for paying medicines or treatment in the amount of not more than 4,000 rubles.

The exhaustive list is specified in the NK.

Tax deductions

Another implementation of the social function of income tax is to provide various types of deductions from the settlement base. The action of deductions is based on the fact that in the tax period the taxpayer suffered major costs, for example, the purchase of real estate, a car or paid for training in an educational institution.

To reduce the tax burden of such individuals, the relevant article of the Tax Code provides for such types of deductions as social, property and standard.

This type of tax burden is devoted to a rather large section of the Code. Standard deductions are planned three:

• 3000 rubles each taxpayer monthly, which served or labor activity under critical conditions. A comprehensive list of tax subjects is provided in the first part of Article 218 of the Code.
• Reducing the base in the amount of 500 rubles is provided by the category of payers who are not eligible for the previous deduction.
• A large audience of citizens of the Russian Federation, who have children, claims to deduct in the amount of 1400. The deduction increases from the third child in the family, that is, if there are two children, it will determine the 2800 (1400 each), and on three children there will be no 4200 rubles, and 5800 rubles. Children in the taxpayer family applying for this type of base reduction must be approached by the Codec.

More weighty for the payer is the property deduction. It is provided once, limited to the maximum amount of 2,000,000 in relation to the value of housing itself and 2,200,000 in the amount of interest paid on the mortgage loan.

When planning its income on the return of tax worth considering that this is deduction, and the return of tax will be not 2,000,000 rubles, and 13% of this amount. Options for obtaining this deduction Two: either as a tax notice after the expiration of the year, when the employer does not hold the tax in the current period, or it is possible to obtain a refund of the tax on the tax period.

As in the case of a property deduction, the return of this tax is worth waiting only after receiving the tax declaration. The right to social tax deductions arises from the payer in the following cases:

• If the resident participates with its own funds in charitable events.
• If the tax period has learned expenses.
• Medical services.

Summary of all social deductions should not exceed 120,000 rubles per year, and if a large amount is recruited, then when the declaration is submitted, the graph with reduced will need to "fit" under this restriction.

The process of calculating income tax

The calculation of the amount of income tax due to the holding of income received by individuals in all organizations is produced by one algorithm. Accruals are made simultaneously with the calculation of the main salary and other retention.

Calculation procedure:

1. The accrual of all due payments (salary, premium, coefficients) is made.
2. An analysis of all types of payments for taxation is carried out.
3. The taxpayer status is refined, as well as the right to tax deductions, benefits, the presence of notifications from the tax authorities.
4. From the accrued wage amount takes place the sum of all deductions.
5. The remaining amount is considered a tax base, tax is held with it.

Example of calculation 1., initial data:

• The date of payment of salary 15 Number, accruals are manufactured on February 14.
• The salary of the employee is 25,000, the premium is 25%, the surcharge for the work experience is 10%.
• The sum of the previously issued advance 12500.
• A employee of a citizen of the Russian Federation, constantly works and lives in the territory of the Russian Federation.
• The employee is attracted to material responsibility for the loss of the organization's property in the amount of 3000 rubles.
• The employee presents the following documents:
  • Application for tax deduction with one child (8 years).
  • Help from the workplace of the spouse about the non-receipt of deduction on the same child.

Payment:

25000 * 1.25 + 25000 * 0.1 \u003d 31250 + 2500 \u003d 33750 - Taxable base

33750-1400 (according to the statement of the Father) -1400 (refusal of deduction at the place of work of the mother) \u003d 30950 - taxable base after deductions that are provided in February (cumulative income from the beginning of the year did not reach the value in which the deduction is no longer provided).

30950-30950 * 13% \u003d 30950-4024 (the tax is usually rounded to whole rubles) \u003d 26926 amount after taxation.

Total on February 15, the employee will receive 26926-12500 (previously issued an advance) -3000 (material deduction) \u003d 11426 rubles.

Example of calculation 2., initial data:

• The date of payment of money allowing the 15th number, accruals are made on February 14.
• The salary of the serviceman by position 15000, by rank 2500, the surcharge for the complexity and tension is 95%, the allowance for the secrecy of 50%, the percentage allowance for long service 25%, the district coefficient of 1.15.
• The sum of the previously issued advances is 20,000.
• A civilian citizen of the Russian Federation, constantly hosts military service in the military unit deployed in the city of Priozersk, Kazakhstan, constantly lives in the office at the place of service. He is a participant in the elimination of the consequences for the Chernobyl, (Chernobyl).
• The following documents are presented by Major:
  • Application for tax deduction on three minor children.
  • Help from the workplace of the spouse about the non-receipt of deduction for children, Help 2-NDFL.

Payment:

(15000+ 2500 + 15000 * 0.95 + 15000 * 0.5 + 15000 * 0.25) * 1,15 \u003d 49450 - Taxable base

49450-1400 (according to the statement of the Father) -1400 (refusal of deduction at the place of work of the mother) - 3000 (on the third child) \u003d 43650 - a taxable base after deductions that are provided in February (total income from the beginning of the year did not reach the value in which no deduction is no longer provided). If there are two or more deductions, one of them is provided, so the reduction in the Chernoby base is not produced.

43650-43650 * 13% \u003d 43650-5675 \u003d 37975 rubles Amount after taxation.

Total on February 15, the worker will receive 37975 - 20,000 (previously issued an advance) \u003d 17975 rubles.

Other nuances in the production of deductions

Need to consider the following:

• Tax refund is never done in advance. This is due to the fact that for most appeals to the tax inspectorate requires a certificate from 2-NDFL, which is issued by the results of the year.
• Alimony payers often think that retention in favor of the child must reduce the tax base. This is not true.
• The tax agent for hold during the year can be made only detaching, but not refund or recalculation upwards. This is due to some inaccuracies in law. Therefore, to return the tax in the case of a countable error, you will have to wait for the result of receiving the declaration.

Changes in 2016

In 2016, a number of changes in this type of tax appear:

• Now employers have a duty to report on taxes. every 3 months. At the same time, fines are tougher for the provision of documents later than the deadline, as well as for the indication of unreliable information. If one of the units is apart, the submission of documents on it is separate at its location.
• Now NDFL should be listed earlier or on the day of revenue to employees. Accordingly, the deadline is the last day of each month.
• Information on the income that was not kept should be provided with a tax agent in the first 2 months of the calendar year (until March 1).
• Despite the requirement to fill out reporting in electronic form, an exception appears: if the total number of individuals who have received income, less or equal to 25, the document can be provided in paper.

When paying this type of tax with benefits related to vacation and temporary disability, it should be listed no later than the last date of the month in which the benefits have been paid. Previously, the provisions related to these payments were not in the legislation.

Finally, an addition appeared regarding the situation of receiving income is not in material, but in kind (or by receiving a certain financial benefit). In these situations, it is necessary to keep NDFL from any kind of income, which was paid by an employee in monetary terms: at the same time, the amount of deduction cannot exceed 50% of the income amount.

) It is held monthly from the accrued income, but it is not always charged. In what cases and with what amount income tax is not taken, will be told in this article.

This information will be useful to many, since the amount of remuneration that the employee can spend on its needs is considered less than the tax listed in the state budget.

Tax base and NDFL rate

The main tax charged with salaries is NFFL (or, as it is also called, income tax).

Tax base (income to be taxed). The tax will be charged literally from all incomes: for example, it issued for work, the percentage of winnings or dividends. But there are such moments when income tax is not subject.

These include:

• payment of hospital;
• child care benefits;
• other types of preferential and compensation accruals.

Tax rate. For different categories of citizens, it differs, but for the main part of residents, it is customary to charge 13% of income size. If the resident status is not assigned, this percentage increases.

To get this status, you should be located on the territory of the Russian Federation at least 183 days annually, while the right of unwinding persists, but not more than half a year (they can be spent on vacation, study, etc.).

To calculate what salary you get in pure form, it is recommended to perform the following: deduct from the estimated amount of income 13 percent. This will be the income in its pure form, to which you can count.

Standard tax deductions

Parts of income, not subject to personal income, are called tax deductions. The amount of tax deductions decreases the tax base when calculating the amount of tax to pay.

There are persons who use tax bases:

• preferential categories (PP.1 and 2 p.1 of Art. 218 of the Tax Code of the Russian Federation)
• parents; having guardians status (PP. 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation);
• moms raising children alone (paragraphs. 4 p.1 Art. 218 of the Tax Code of the Russian Federation);
• working pensioners.

Delections provided by preferential categories of working citizens

Tax deductions for preferential categories of taxpayers

Defect in the amount of 3000 rubles per month relies:

1. Participants in the elimination of the accident at the Chernobyl NPP
2. Participating in tests or assembly of nuclear weapons
3. Vote participants
4. Other (PP.1 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation)

Defined in the amount of 500 rubles per month relies:

1. Heroes of the Soviet Union and the Russian Federation
2. Disabled since childhood, disabled 1, 2 groups
3. Persons who have become a bone marrow donor to save people
4. Other (PP.2 claim 1, Art. 218 of the Tax Code of the Russian Federation)

Delegations to the child

At the first and second kid, the amount of deduction is 1,400 rubles, and there are some nuances. If there is a disability, then this amount increases to 12,000 rubles.

Trustees or guardians also have equal rights, and tax is not charged in the amount of 6000 rubles. If on dependency of 3 and more children, then the tax deduction is set in the amount of 3000 rubles.

To take advantage of them correctly, you need to consult an enterprise accounting. To do this, it is necessary to submit documents and write a statement, after the accountant must send information to the tax inspectorate.

The deductions are made from the amount of any size, it does not matter what salary size is published.

Such deductions are made from income taxable at a rate of 13% to the moment until the total income from the beginning of the year will exceed 350,000 rubles. If such an income amount is paid, then the deduction from the tax base is not produced.

In case of employment to another job in the middle of the reporting year, it is necessary to submit documents confirming information about income from the previous place of work.

If my mother brings up a child without a father

Tax deductions for single mothers

The status of a single mother is assigned if she gave birth out of marriage, and an application was not submitted to establish paternity from the father of the child, as well as in cases:

• when the baby appeared on the light after 300 days after the divorce;
• if there is a court decision that the former spouse is not a biological father of the kid.

Based on the above, a certificate is issued that with the words of Mom there is a confirmation that the former spouse should not be considered as a father. Moreover, the surname is assigned maternal.

Moms raising kids independently, have the right to tax deduction in a double size. This benefit is valid until the child is reached 18 years. If the child continues to learn up to 24 years, then this period is extended.

To obtain tax benefits, it is worth writing an application to the personnel department and attach documents: Certificate of registration of birth and certificates of assigning the status of a single mother.

On the first two children, 2800 rubles will be deducted, and on the next 6000 rubles. The amount of 6000 rubles is also defined if a minor is recognized as a disabled person or if a decalless person continues to study up to 24 years.

Calculation for pensioners continuing to work

If, when retired, the citizen continues to work, then the legislation in this regard works quite rigidly. With the official employment of a citizen, the tax is held on general reasons.

The corresponding records are made, and the retained contributions are deducted into the FSS. In this case, a tax of 13 percent on the general reasons is held.

At the same time, working retirees are eligible for all types of deductions provided to working citizens who have not reached the retirement age (related to preferential categories, for children).

Minimum amount tax

Will NDFL charges with a minimum

The minimum wage is equal to the minimum wage, indexed annually depending on the inflation level. As a rule, at the end of the settlement year, wages are established, and the minimum wage is calculated for a year. Moreover, for each region, its size of the minimum wage and it may differ.

The cost of living and the minimum wage is different things and do not need to be confused. The minimum salary size is that the amount that the employer can establish on an employee with low qualifications per month.

Since tax deductions are charged from all individuals, then with minimal wages, they are also held, that is, the amount of tax is 13%.

Material Taxes

Help can get any employee if any event occurred. It may be the appearance of a child, expensive treatment or care from the life of a loved one.

If the amount of assistance is not more than 4,000 rubles annually, then taxes are not charged.

There are other grounds for paying material assistance with which tax retention is not provided:

• in case of emergency situations and other incidents on the basis of confirmation from the structures of the Ministry of Emergency Situations;
• the provision of professional assistance for the treatment of an employee who is quite expensive;
• material assistance in the event of the death of the employee, the issuance of these funds is carried out by close relatives;
• assisting an employee if any of his family members died

If a citizen adopted one or more children under the age of year, then taxes with material assistance are not held. Compensation payment is 50,000 rubles. If material assistance is issued and the second parent, too, then the income tax is held.

Who do not need to pay tax

Continuing income tax with certain types of payments:

• pension is social payments;
• from sheets;
• when maternity benefits are charged;
• when finding a woman in the decree;
• with alimony.

If a citizen is not employed and records are not recorded on him, then the income tax will not be held. At the same time, funds for insurance will not be translated into the FSS, and the period of work will not enter his work experience.

Rules for calculating the amount of tax

Each employee should be able to calculate wages and at the same time know which retention from the principal amount is made. The tax is in general from 13 to 30%.

The resident has a tax in the amount of 13% of the total income. If a citizen is not a resident, the tax is accrued at a rate of 30%.

The tax calculation is made as follows:

1. The amount of salary for the past month is calculated.
2. From the obtained figures you need to subtract social benefits, sums for finding on sick leave and subsidies, as well as the amount of tax deductions.
3. The resulting number must multiply by 0.13 or 0.3. This turned out to be tax.
4. Further, the value obtained should be deducted from the salary.
5. If there is a salary, the sum of these benefits is deducted, and the tax retention is made from the resulting residue.

Today, the calculation of personal income NDFL is easy, the more there is a specially developed program in which the data should be entered. Calculate income tax on yourself, the main thing is to be attentive with the calculations.

Watch the video about the income tax of individuals:

Form for receiving a question, write your

What salaries are income tax?

Public income tax (NDFL), if we are talking about legal wages held in the amount of 13% almost from all income that the employer pays for you. There are standard deductions for children, soldiers who served in the last minute points that are provided according to the employee's statement until since the beginning of the year the employee will earn 280,000. NDFLs are not subject to pregnancy allowance, child care allowance for up to 1.5 years, childbirth allowance, allowance for women in the early periods of pregnancy, burial allowance (these are all government benefits that employees receive through the employer). Also, NDFL is not subject to the amount of material assistance up to 4000 rubles (in total for the year I gave you 1000 in January, then in June 2000, in December 2000, the NDFL already retained in December), the amount of gifts up to 4000 rubles . The following type of income which is not subject to this two-week day off allowance provided for by the Labor Code of the Russian Federation (this is a call to the army, dismissal on honey-poses). And the latter is material assistance for the funeral of the employee or his family, there are no restrictions on the amount.

There are such enterprises where the earned fee is partially officially officially with all taxes, it is usually a minimum wage, and the rest in the envelope in cash and this salary is not subject to any taxes in general, in addition to these two sides, no one knows.

If not officially decorated, then the tax will not take, because they do not know about it, only with a white earned fee is charged.

There is no tax on who has minors children or students in full-time compartment, but not taken only from 1,400 rubles from one child. It turns out if there are two of them or three - from 2800 and 4200.

there are some more groups of persons freed from 13% of the tax.

The tax is taken from any official salary, simply exist tax deductions, for example, on minor children. You can make a deduction if you were treated for a fee or paid the child's studies. To pay taxes, you need to get a black salary.

Income tax with salaries is taken from any amount, but at the same time standard tax deductions are taken into account, such as deductions for children (every child). There are also situations where upon completion of the year you can return a paid tax, for example, if Money was made on IIS.

From white, legal salary Income tax tax is deducted anyway. There are a number of moments when tax benefits are available when paying salary. For example, a certain amount of salaries from parents of minor children or children with disabilities is not taxed, the amount depends on the number of children. In working disabled people, in my opinion, there are also tax breaks.

Income tax is not taken only from salary in envelope. The employer must deduct 13% of the income tax of each employee, regardless of whether it receives 1000 rubles or 50,000 rubles.

For a student of 6000 and if the child is a single mother of a disabled person, then the same 6,000 rubles. The legislation behaves very strictly for working retirees with working retirees. If a working pensioner is officially employed for full time, and its workplace is not a part-time job. The main place of work is the workbook, and contributions to the social insurance fund are deducted. In this case, income tax for a working pensioner will be 13% of the total income. If the pensioner simply works under the employment contract, and there is no record in the employment record, only an employment contract, in this case the income tax will be 20% of the income amount. Benefit still exists, since January of the month, the amount of 400 rubles is subtracted monthly to the occurrence of general income - 40 thousand rubles.

What amount does the income tax take?

• deduction on the first child - 1400 rubles;
• deduction on a disabled child - 12,000 rubles.

We summarize: 12000 + 1400 \u003d 13400 rubles. Taxable Catasonova base will be: 20000 - 13400 \u003d 6600 rubles.

We make the calculation of personal income Ndfl to payment: 6600 * 13% \u003d 858 rubles. Thus, Katasonova will get a "clean" amount of money in the amount of 20000 - 858 \u003d 19142 rubles.

The income tax is one of the main taxes that pay individuals officially working out work. Employers are obliged to transfer reduced amounts to the budget every month.

At the same time, there are certain tax benefits that taxpayers can take advantage of reducing the taxable base.

How to calculate income tax payroll?

If there is a child? There is a category of citizens who use tax breaks. Such citizens include guardians, parents, having one or more children, mother - single, working retirees.
All taxpayers have the right to deduct, which does not depend on other payments. It is at the first and second child - 1400 rubles.

• In case the child is a disabled 1 or 2 group, the size of the deduction increases to 3000 rubles.
• Parents who have in guardianship or trusteeship of children have similar rights to a tax deduction in the amount of 3000 rubles.
• And large parents who are dependent on 3h, and more children can take advantage of tax deduction up to 3000 rubles.

Your accountant will help you to take advantage.

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Attention

Parents of minor children, including those receiving, and guardians if the salary for the calendar year exceeds the estimated amount of 350,000 rubles, the tax deduction will not be provided. Tax deduction is relumed to each of the receptions or guardians.

If one of them refuses to receive benefits, the deduction is provided in a double size on the basis of the application. One child for parents who have one minor child in the family, relies in the amount of 1,400 rubles.
Two children if there are two children in the family, 1400 rubles for everyone relies. Thus, the overall size of the benefits will be 2,800 rubles.
A large family (three and more children) has a large family of a legislative benefit of 3000 rubles. Example number 1: Sergeyeva S.A. Five children under the age of 18.

Income tax with anyone is not held

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 experience, and will not be taken into account when the pension is accrued.

How to calculate income tax on wages? Many familiar, the feeling when you leave the accounting and understand what they were deceived, but you do not know wherever. In order to understand completely in your own income, you need to know how to calculate taxes.

NDFL - income tax with individuals, which is depending on the status of a person 13-30%. If a citizen is a resident of the Russian Federation tax will amount to 13% of the total income.

A citizen who is not a resident will be obliged to deduct 30% of income tax. The easiest way to calculate the salary tax to share a hundred and multiplied by the amount of tax.

Calculation of income tax salary

Important

The law establishes standard deductions in sums of 500, 1400 and 3000 rubles. Monthly deduction of 500 rubles. intended: Heroes of the USSR and the Russian Federation; participants of the Second World War and the fighting, retired military; disabled I and II c.; victims from the Chernobyl accident and on the "lighthouse" and others.

Parents of the two first minors are provided with a deduction of 1,400 rubles per each. It acts as wages increases and, reaching 280,000 rubles, automatically eliminates further action until the end of the financial period. On a monthly deduction of 3000 rubles. have the right to: Liquidators of accidents for the Chernobyl, and on the "Mayak", which received disability or severe disease under these actions; parents or guardians of a disabled child, three or four children; disabled programs and participants with disabilities of other combat operations; Tests of nuclear weapons, etc.

Individual business

in the subjects of the Russian Federation - 85%;

• municipal regions - 5%;
• in the city districts - 15%.

The procedure for calculating the income tax from salaries The procedure for calculation in 2017 is as follows:

• salary accrual for the period, and various additional payments and coefficients are taken into account;
• it turns out what types of income are subject to taxation;
• the taxpayer status is determined to calculate and pay income tax salary;
• analysis of the rights of the taxpayer for deductions is carried out;
• the amount of income is subtracted from the salary amount, not taxable, as well as deductions;
• calculation of NDFLs at the corresponding rate.

Features of taxation for residents and non-residents for the correct calculation of the amount that will need to retain from the employee, it is required to determine its tax status.

Income tax with salaries. Payment tax payroll

Before we get our money content, the accountant must subtract certain taxes and contributions from the total amount of our income, various instances. The most important tax is income. NDFL is charged from all types of income, whether it is a salary, dividends and other types of profits. But there are some types of income from which income tax is not deducted, such as the payment of the hospital sheet, childbirth allowance and other types of benefits. How much is NDFL from the amount? For different citizens, income tax may be different. The resident of the Russian Federation pays income tax in the amount of 13% of the income amount. The lack of a resident status increases income tax up to 30%.

Income Tax of wages in 2018

The regulatory framework of the procedure for accrual and payment of personal income tax, including the deadlines, when to pay, regulate the following regulatory acts:

• Tax Code of the Russian Federation, in particular, Articles 210, 217, 218, 224;
• Budget Code of the Russian Federation.

Budget Code of the Russian Federation Tax Code of the Russian Federation (part two) What revenues are subject to taxation? NDFL must be paid from the following types of income:

• with salaries;
• from dividends;
• from won prizes, cash in lotteries;
• from the sale of property;
• from the sale of securities;
• from the revenues of the rental property.

What salary is not taken from? Who does not pay? Consider in more detail.

Income tax is not held

Moreover, such a payment is one-time.

• If someone from the family members of the employee died. Payment is also one-time.

Income tax is not charged from a parent who adopted a child or children to one year. Cash payment is 50 thousand rubles. The amount of Matpiomsosi to the second parent NDFL is subject to. Who does not pay income tax?

• Income tax is not calculated from pensioners, as pensions are social benefits.
• Income tax is not calculated from sheets of disability, pregnancy benefits, subsidies of various kinds, women who are on maternity leave up to one and a half years.
• Income tax is not charged with alimony obtained by a woman from the father of the child.

If a citizen is not officially a job and does not work record, the tax of the NDFL will not pay.

Income tax is not held with RB

• participants of hostilities;
• chernobyls;
• disabled;
• citizens who have minors, incl. guardians, adoptive parents;
• mother single.

Participants in hostilities can count on tax benefit of 500 rubles. This condition is enshrined at the legislative level.

Citizens who were injured in the Chernobyl accident, participants in liquidation processes, relies deducting at 3000 rubles. Injuries, other categories of servicemen who affected the fighting, in accordance with the law, relies with the amount of 3,000 rubles in accordance with the law.

Special conditions are provided for by legislation for parents and guardians of minor children. But in case of exceeding salaries for the year in the amount of 350,000 rubles, the deduction is cleaned.

Every guardian and parent can be calculated on benefit.

No income tax is held with

All responsibility assumed the Accounts Chamber of the Russian Federation, the Federal Treasury and the Administration, which monitors at the local level of compliance with all the rules of financial and budgetary control. What are our deductions spend on?

1. The main part of the deductions is spent on the social sphere and the content of all the same politicians and administrations, their salary.
2. Our free education (kindergartens of the school, free circles, budget places in colleges and institutes, as well as the salary of teachers) was at this place.
3. Medicine (state hospitals, clinics and salary of doctors and medical personnel).
4. For the rest of the holding of all cultural events.

The procedure for calculating NDFLs for any accountant for the salary Calculate NDFL will not be difficult, the more now this procedure is automatically automatically produced in Excel. And the ordinary citizen should learn.