All types of employee income are subject to income tax or personal income tax..
This is the main direct tax deducted from the salary of each employee and transferred to federal budget... Both the cash wages and the income received by the employee in kind are subject to taxation.
Income tax rates
Income tax interest rates depend on the status of the taxpayer and the type of income received... Taxpayers can be residents and non-residents of the Russian Federation.
Most Russian citizens are considered tax residents, and income tax withheld from salary at a rate of 13%.
Non-residents - foreign citizens who are on the territory of Russia for 12 consecutive months less than 183 calendar days. Personal income tax on income of non-residents is calculated at a rate of 30%.
When, if a non-resident stays in Russian Federation more than the specified period, then the income tax on salaries is calculated at a rate of 13%.
Social, standard and property benefits
Taking advantage of property, standard or social tax deductions you can reduce the amount of personal income tax.
Property deduction when calculating tax is provided:
- When selling or buying real estate, shares in real estate, construction of new housing, acquisition of land.
- When selling other property, such as a car vehicle.
Tax social deduction provided for:
- Education, both your own and the children.
- Purchase of medicines.
- Treatment.
- Pension security.
Certain categories of citizens are provided with standard deductions
Parents, adoptive parents or guardians who are dependent on minor children or students under 24 years of age who are in full-time education. The deduction for this category of taxpayers is provided in the amount of 1,400 rubles for each such child. You can use the deduction only at the main place of employment... When the aggregate amount of income reaches 280 thousand rubles during the reporting year, the right to deduction is lost.
Income tax on the salary of taxpayers
At personal income tax from salary only the employee's taxable income is taken into account accrued for the reporting month. This income is reduced by the corresponding tax deductions, and the remaining result is multiplied by the personal income tax rate.
Income tax calculated in whole rubles without kopecks... In the case of obtaining a fractional result, rounding is performed according to arithmetic rules: over 50 kopecks are rounded up to a whole ruble.
Income tax on the minimum wage
The calculation of personal income tax from the minimum wage is made in the same manner as from other types of employee income... The employee can also take advantage of the corresponding tax deductions. If a taxpayer is entitled to several types of standard deductions, then he can use only one deduction.
Summation of several standard deductions is not allowed... The exception is child deductions.
The minimum wage income tax calculated at the appropriate rate is deducted from the employee's income. The employee is paid wage net of personal income tax. All other deductions from the employee's salary (alimony, repayment of loans, deductions for marriage and others) are made only with the remaining deduction of personal income tax the amount.
Income exempt from taxation
In the Tax Code, article 217 lists the cases when income tax is not levied on income. This article describes in detail types of income and categories of citizens exempt from personal income tax deductions ... In particular, these include:
- State benefits, including benefits for the unemployed, maternity benefits. Please note: payments on sick leave for caring for a sick family member and for temporary incapacity for work, income tax is subject to the general procedure.
- Scholarships.
- All types of pensions and social benefits assigned in accordance with the current legislation.
- Financial assistance in the amount of up to 4000 rubles per year. The amount exceeding this limit is subject to personal income tax.
- Various types of compensation within the limits of the current legislation. These are travel and daily expenses, compensation for free food and accommodation. specific categories workers. But when an employee is fired from charges for unused vacation it is necessary to withhold personal income tax.
- Alimony received on the basis of court decisions.
- The list of this article contains 55 points, and they all reflect the specific conditions and types of income from which personal income tax is not calculated. Income tax on the minimum wage is withheld on the same basis as on higher earnings of workers.
What is the tax exemption from the sale of real estate?
The amount not subject to personal income tax. persons in the sale of real estate, depends on the type of real estate and the period of its being in the property of the seller and is: a) when the seller is in the property of the seller for less than 3 years: - 1,000,000 rubles. when selling residential buildings, apartments, rooms, including privatized Living spaces, summer cottages, garden houses or land plots and shares in the specified property; - 125,000 rubles. when selling other real estate (garages, sheds, non-residential premises and buildings, structures); b) if the seller has been in the property of the seller for 3 or more years - the entire amount under the contract of sale is not taxed, regardless of the amount; Instead of using property deduction in the above mentioned amounts, the seller can exclude from taxation an amount equal to the cost of the acquisition of this property. Have a good choice.
From 1,000,000 rubles
There are situations when tax will not be taken from a billion rubles (owned for more than 3 years)
When selling, tax is levied on any amount that will be indicated in the declaration
from a transaction worth up to 1,000,000 rubles.
If the real estate has been owned for less than three years - personal income tax (13%), the seller must pay from an amount exceeding 1 million rubles. If the property has been in ownership for more than three years, you will not have to pay anything, since a tax deduction is provided for the entire amount received from the sale of the property. I draw your attention to the fact that the income tax return (form 3 of personal income tax) should be submitted to tax office necessary in any case (before April 30 of the year following the transaction). Good luck!
According to Art. 228 of the Tax Code of the Russian Federation, clause 1, p. 2 establishes the obligation of individuals to declare income received from the sale of property belonging to these persons by right of ownership. Taxpayers of these categories calculate and pay tax on their own. Taxpayers are required to submit to tax authority at the place of their registration tax return in the manner and within the time frame provided for in Art. 229 of the Tax Code of the Russian Federation: no later than April 30 of the year following the expired tax period. 228 of the Tax Code of the Russian Federation, taxpayers pay tax at the place of residence no later than July 15 of the year following the expired tax period. You should be aware that if the property has been in your ownership for more than three years, you are completely exempt from paying income tax when it is sold. It doesn't matter how you became the owner of real estate: you bought it, privatized it, inherited it. If the seller has been the owner for less than three years, he is obliged to pay income tax in the amount of 13 percent on the amount exceeding 1 million rubles, and on other property - 125 thousand rubles received as a result of the sale of real estate. But there are situations when it is more profitable to use not a property deduction, but to reduce income by the amount of expenses associated with the sale of property
tax exempt amount
And what is the question then?
Is there a tax exemption for withholding tax?
oil oil? income tax is such a concept replaced by personal income tax, in its calculation \ "benefits \" are called deductions from the total amount of income
deduction for yourself in the amount of 400 rubles. , canceled a year ago, if the employee has children, then from 1400 to 3000, see the nk rf, everything is written there.
How much do you start to deduct income tax ???
There is no non-taxable amount for personal income tax. From January 1, 2012, the tax deduction directly on the employee was completely canceled. If there are children, then the non-taxable minimum for the first and second child is deducted - 1400 rubles each. , on the third, etc. - 3000 rubles.
What are the tax benefits of single mothers with a child under 14? Are they exempt from income tax?
But what, only the non-taxable amount is now 1,400 rubles.
Is there a tax-free amount of income in Russia? Canada's tax-free income in 2012, when filing, was listed as $ 10,572 or $ 881 per month. This is about 26,400 rubles. Considering that prices for many services, food in Canada is lower than in Russia.
of course there are tax deductions, look at the tax code. for example, if you have one child, then 1400 per month, that's 16800 per year, if your income is less than 280 thousand rubles. there are still other categories of citizens, for example Chernoblites, so a deduction of 3000 per month, that is, 36000 per year, is required.
Forty thousand.
There is no such amount. There are only tax deductions
There are also incomes that are not included in the tax base for personal income tax (various compensations and social payments, material assistance (4 thousand are not taxed), material assistance in the event of the death of a family member, etc.)
The amount of income is, tax deductions.
If you sell an apartment that has been in ownership for less than 3 years, what is the 13% tax-free amount?
When selling an apartment, you must pay 13% tax on the amount of income. However, you have the right to take advantage of the tax deduction: 1. If the apartment has been owned for more than 3 years - in the amount of the entire amount of income. There are no taxes. 2. If the apartment has been owned for less than 3 years, then 2 options are possible. but. You can take advantage of a tax deduction of 1 million rubles. Example: You sold an apartment for 1,100,000 rubles. Then your income is: 1,100,000 - 1,000,000 = 100,000. Your tax is: 100,000 x 13% = 13,000. B. You can reduce the taxable base by the amount of expenses associated with the purchase of this apartment by you. Example: You sold an apartment for 1,100,000, and before that you bought it for 1,050,000. Your income: 1,100,000 - 1,050,000 = 50,000. Your tax is 50,000 x13% = 6,500. In all cases, you must provide declaration, write an application for granting tax deduction and confirm your words with documents. I advise you to contact a specialized accounting office for filling out declarations.
None, 13% of the total amount of the transaction. Read the Tax Code.
1,000,000 rubles
Up to 1 million rubles (you can in the contract buying and selling indicate PIB value)
Absolutely true. With regard to the sale and purchase of real estate, tax rate in the amount of 13% (clause 1 of Article 224 of the Tax Code). According to clause 3 of Article 210 of the Tax Code, for income in respect of which a tax rate of 13% is provided, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions. When buying and selling real estate, the taxpayer is provided with a property tax deduction. When sizing tax base for personal income tax, the taxpayer has the right to receive a property tax deduction in the amounts received by the taxpayer during the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots and shares in said property. Moreover, if these objects have been in the ownership of the taxpayer for less than 3 years, then the deduction cannot be provided in an amount of more than 1,000,000 rubles.
As follows from subparagraph 1 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, for property that the taxpayer owned for less than three years, the amount of the deduction cannot exceed $ 1 million.
Is the income tax withheld from half the rate of payment?
When will the law on a tax-free amount of 2,000,000 rubles be adopted from the sale of an apartment?
The law will be adopted and act retroactively, i.e. already from 01/01/08, i.e. it will already be possible to submit at the end of this year information on the provision of a property deduction in the amount of 2 million rubles. (home purchase)
not in that life)))
answers to similar questions http://www.benua.org/jurist/
this month
From what amount of salaries do they start taking income tax of 13 percent?
There is no non-taxable amount for personal income tax. From January 1, 2012, the tax deduction directly on the employee was completely canceled. Therefore, 13% of all A's income increased the tax deduction for children. Tax Code of the Russian Federation - Article 218. Standard tax deductions 1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following standard tax deductions: 4) tax deduction for each month tax period applies to the parent, spouse (spouse) of the parent, adoptive parent, guardian, trustee, adoptive parent, spouse (spouse) of the adoptive parent, on whose support the child is located, in the following amounts: from January 1, 2012: 1,400 rubles - for the first child; 1,400 rubles - for the second child; 3,000 rubles - for the third and each subsequent child; 3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of I or II group. A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24. The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the sole parent is terminated from the month following the month of his marriage.
By law, there is a tax free amount. This amount is living wage... But in practice, we see that no one observes this law ...
Tax legislation does not provide for the exemption of wages equal to the minimum wage from taxation of personal income tax, since, on the one hand, remuneration for the performance of labor duties on the territory of the Russian Federation (wages) is subject to this tax (subparagraph 6 of paragraph 1 of article 208, paragraph 1 of article 209 of the Tax Code of the Russian Federation), on the other hand, article. 217 of the Tax Code of the Russian Federation contains a \ "closed \" list of non-taxable income (exempt from taxation), and the salary - below the minimum wage or equal to it - does not appear on this list. This conclusion is confirmed by the explanations of specialists. authorized bodies(letters of the Ministry of Finance of Russia dated 13.08.2009 N 03-04-05-01 / 630, Federal Tax Service of Russia in Moscow dated 24.09.2009 N 20-14 / 3/099660
What is the amount that is not subject to income tax on the sale of an individual's real estate?
in what year, in the last 125 thousand, from this year more than a million
For real estate - 1 MILLION RUBLES If the seller has been the owner for less than 3 years, then upon the sale he is obliged to pay income tax in the amount of 13% on the difference between the sale price and the tax-free amount of RUB 1 million (for apartments, houses, land plots, garden houses, summer cottages), or 125 thousand rubles (for other property) and the cost of acquiring said property. If the seller has been the owner of the real estate for more than 3 years, then in this case he is exempted from paying income tax upon its sale. In this case, it does not matter how the Seller became the owner of this property (bought, presented to him, privatized, inherited, etc.). This has been in effect since 2001.
What is the tax on salary
Read also:
|
Formation of the company's revenue
The main source of cash savings industrial enterprises is the proceeds from the sale of products, representing the amount Money received for shipped or released products, services rendered and work performed. Therefore, the financial position of the enterprise depends on the implementation of the implementation plan.
The proceeds from the sale of products include funds to reimburse the enterprise's costs for products sold, that is, the full cost, and cash savings-profit and turnover tax. Therefore, it is used primarily to cover costs included in full cost products sold.
The total cost of production includes production costs and non-production costs. Part production cost includes expenses for raw materials, basic and auxiliary materials, fuel, energy, wages with accruals (social security contributions), depreciation deductions and other costs. Specified costs reflected in the estimate of production costs. Non-production costs are mainly costs associated with the sale of products: packaging, transportation, loading, advertising, maintenance of bases and warehouses located outside the location of the enterprise, and other costs.
Labor incentive methods
Motivation and incentives for personnel have a significant impact on the development of such important characteristics of employees. labor activity, as the quality of work, efficiency, diligence, diligence, perseverance, conscientiousness, etc.
Here are the general incentives that motivate a person to work better:
- money;
- self-affirmation;
- pleasant working environment;
- flexible working hours;
- awareness of oneself as a member of the team;
- the ability to submit ideas and suggestions;
- the opportunity to learn;
- career;
- reward;
- gratitude for overtime work;
- a sense of confidence in work;
- cooperation with other people;
- the trust of the management.
what is the tax on salary
Salaries are subject to income tax. This is 13% of total income.
Who does not pay salary income tax
This tax is paid by the employee from the accrued wages. However, this is not all.
Also, based on the amount of the employee's salary, the employer pays the following contributions to the budget:
To the Pension Fund (the so-called compulsory insurance). The contribution is 26% of the salary.
To the Fund Social insurance is 2.9% of salary.
· Depending on the type of activity, the Social Insurance Fund also receives a contribution for insurance against industrial accidents and occupational diseases. It all depends on the so-called class occupational risk... The contribution can be from 0.2% salary and above.
To the Federal Fund health insurance, a contribution of 3.1%.
· To the Territorial Health Insurance Fund, is 2%.
It is believed that these amounts go to the state budget to maintain its normal existence - maintenance state structures, hospitals, schools, security, etc.
List of income that is not taxed income taxes:
· State benefits (for example, maternity benefits, unemployment benefits);
· Pensions;
· Alimony;
· Scholarships;
· Rewards for donated blood;
I am sure that I will not reveal super new information, but in practice I often encounter some misconception about the income tax that an individual entrepreneur pays on an employee's salary.
This material will also talk about deductions from the salary of an employee.
Important: here and now the income tax is considered when the individual entrepreneur has employees and / or people working under a contract. In this case, the tax on the proceeds of an individual entrepreneur can pay: uniform, simplified tax system, income tax.
The individual entrepreneur is obliged to withhold and transfer income tax on the day of payment of wages and / or transfer of remuneration under the work contract.
In this case, an individual entrepreneur is a tax agent, i.e.
What is withholding tax and how much is it not charged?
he only "transfers with his own hands" the tax that the employee must pay to the state. Likewise, any other organization that pays employees.
For example:
An employee at the main place of work for a full month was charged RUB 500.00 - this is his “dirty” salary.
The employee will receive = 500.00 - income - 1% in the fund.
Let's calculate the income = (500.00 - 93.00) * 13% = 52.91
What is 93.00?
This is a deduction per employee provided by the state. There are also deductions for children (27.00 for one child, if 2 or more children - for each at 52.00), for tuition fees, for housing construction - these are not typical situations, their analysis is possible when you contact us for a consultation.
When is 93.00 applied?
In 2017, this figure changes every year.
IMPORTANT: we deduct only when the accrued salary for the month, in our example, 500.00, does not exceed 563.00.
563.00 - fixed in the tax code, changes, as well as the amount of the deduction once a year, at the beginning of the year.
What does it mean? So his labor is with the individual entrepreneur, who in this case calculates the income tax for the employee. It does not matter at what rate the employee works - full-time or 0.125.
This means that if you have a part-time employee or works under a contract, the deductions cannot be applied.
To understand how much "on hand" to pay an employee,
let's calculate 1% in the fund = 500.00 * 1% = 5.00
The employee will receive in his hands: 500.00-52.91-5 = 442.09.
SP will incur expenses:
500.00*34%=170.00
500.00 * 0.6% = 3.00 - deductions in Belgosstrakh
500.00 - employee salary.
Total: 673.00
The individual entrepreneur will make payments - will pay from the current account:
442.09 - hand salary
52.91 - income
175.00 (170.00 + 5.00) - in fszn
3.00 - in Belgosstrakh.
Total: 673.00
The example shows what we conclude:
The costs of the individual entrepreneur are 500 rubles for salaries, + 170.00 - payment to the fund, +3.00 in Belgosstrakh = total costs of the individual entrepreneur 673.00.
That. it cannot be said that income is the cost of individual entrepreneurs. It is only the duty of the individual entrepreneur to “take” from the employee and “transfer” it to the state - to fulfill the obligations of the tax agent.
The employee's costs = 5 + 52.91 = 57.91, so the employee received 442.09.
Income tax is transferred on the day the salary is paid, vacation pay - on the day the money is transferred to the employee.
For the fund and Belgosstrakh - other payment terms.
I will give them for reference, tk. often all payments are transferred by the individual entrepreneur on the same day as the money to the employee, so as not to get confused. This is not a violation, just an individual entrepreneur gives his money to the state to use ahead of time.
Belgosstrakh - the due date is the quarterly 25th day of the month following the reporting quarter.
FSZN - on the set day of payment of wages, and if the payment of wages is set on the 25th, then the payment must be paid before the 20th. In some cases, it is possible to pay on a quarterly basis - but that's another story.
Good luck in business and responsible hardworking employees.
The most keen interest is the personal income tax (PIT). This is not surprising since it is taxed on any person's income. Let's talk about the methodology for calculating payroll tax, the amount of applicable rates and the benefits established by law for various categories of citizens.
Being mandatory federal tax, Personal income tax is withheld from the salary of each employee, regardless of whether he is a full-time employee or temporarily works in the company on the basis of a contract concluded. To understand how to calculate income tax on salaries, let's get acquainted with the formula by which these calculations are performed:
Personal income tax = NB * Rns / 100
where NB is the tax base,
Рнс -% of the rate, determined separately for each payer.
The tax base is income - dividends or wages, consisting of accruals:
- salary / tariff or amounts indicated in the contract (on the provision of services or labor);
- bonus payments;
- allowances for seniority, qualifications, territorial location;
- temporary disability benefits.
All these charges are subject to personal income tax. But there are also exceptions. Amounts of payments not related to work activities are not taxed: material assistance (up to 4,000 rubles), alimony, scholarships, pensions, redundancy benefits, as well as travel expenses.
The size of the tax base is influenced by the deductions on which some categories of payers are entitled to count. In this article, we only consider deductions related to salary payments, i.e. standard. The law establishes different amounts of deductions - 500, 1400 and 3000 rubles. The deduction is 500 rubles. provide:
- to the heroes of the USSR and the Russian Federation;
- uch-kam of the Second World War and other wars;
- disabled people 1st and 2nd gr .;
- victims of disasters at the Chernobyl nuclear power plant and PA "Mayak".
A deduction in the amount of 1400 rubles is drawn up by the parents of the first and second minor child... It is applicable until the annual income exceeds 280 thousand rubles. and is provided for a child up to 18 years old, or up to 24 years old, if he is studying full-time. For the third and subsequent children, the deduction is 3,000 rubles. To determine the amount of the deduction, the total number of children is taken into account, regardless of their age. To only parent(or the adoptive parent) is entitled to a monthly double deduction for the child. The benefit is applied until the 280,000th income is reached and ends upon marriage the next month from the date of this event.
Deduction in the amount of RUB 3000 relies:
- liquidators of the Chernobyl nuclear power plant and similar accidents;
- parents / guardians of a disabled child, as well as third, fourth and subsequent minor children;
- disabled people of the Second World War and other military operations;
- participants in nuclear weapons tests.
If the right to use several benefits arises, the highest value is taken into account. The number of deductions cannot be summed up, the only exceptions are deductions for children.
The tax rate applied today is 13% or 30%. The lower limit of 13% applies to the income of tax residents, that is, citizens who have stayed in the Russian Federation for at least 183 days in the previous 12 months. Almost all employees fall under this definition. Russian companies, although a similar status, depending on the length of stay in the country, can be assigned to any individual.
If this condition is not met, the payer cannot be tax resident and pays personal income tax on income of 30%. Note that the status is determined every time a salary is calculated and may change throughout the year.
Now that we have found out exactly which payments are included in the taxable base, have decided on the size of the rates and have found out who is entitled to benefits, consider the algorithm for calculating personal income tax. Necessary:
- calculate salaries, taking into account all types of charges;
- find out if they are subject to taxation;
- determine the payer's status - resident or not;
- establish his right to use the deduction;
- income is reduced by the amount from which tax is not withheld and the deduction (if applicable);
- income tax is charged on the amount received, applying rates in accordance with the status of the payer.
For clarity, let's look at a few examples.
Example # 1 - calculating income tax for an employee with three children
The dispatcher I.I.Ivanova got a job in the company, whose salary is 35,000 rubles, respectively, the income for the year will be 35,000 * 12 = 420,000 rubles. the employee has three children aged 26, 15 and 10. The deduction does not apply to the older child, but it is taken into account in the calculation of the tax. On the second - a deduction of 1,400 rubles, and on the third - 3,000 rubles. I.e. Ivanova I.I. has the right to receive a monthly deduction in the amount of 4 400 rubles. (1,400 + 3,000 = 4,400 rubles) and pays personal income tax in the amount of 3,978 rubles. (35,000 - 4,400) * 13/100 = 3,978 rubles. The deduction is valid until the annual salary exceeds 280 thousand rubles. In the example, this limit will come after August, so from September the right to the benefit will be lost, and the full amount of the salary will be taxed: 35,000 * 0.13 = 4,550 rubles.
Example No. 2 - tax calculation using double deduction
The company employs T.T. Rebrova, who has formalized guardianship for two children of 8 and 10 years old. As unmarried, she is entitled to a double deduction. Rebrova's salary is 30,000 rubles. per month, i.e. 360,000 rubles. in year. The threshold is 280,000 rubles. comes in September, which means that salaries are taxed in full from October.
The deduction is 1,400 * 2 * 2 = 5,600 rubles. on both children. The amount of the monthly tax will be 3,172 rubles ((30,000 - 5,600) * 0.13) from January to September, provided that the salary remains unchanged.
If T.T. Rebrova will officially formalize the marriage (for example, in May), then from June she loses the right to a double deduction and the tax amount will be 3,536 rubles. ((30,000 - 2,800) * 0.13). In addition, the accountant needs to track that the exemption is applied until the threshold of 280 thousand rubles is reached. From October the tax will be withheld in full.
Example No. 3 - calculating tax for a person who is not a tax resident
Employee Petrov M.G., who arrived from abroad on January 20 after a 2-year absence, got a job in the company in May. Salary - 40,000 rubles. At the time of registration, he has a non-resident status and his salary is taxed at a rate of 30%.
Income tax from whom is not withheld
The amount of personal income tax will be 12,000 rubles. (40,000 * 0.3 = 12,000 rubles) Transition to resident status is possible after 183 days of being in the country. This period will expire on July 22, therefore, from August the tax rate will be 13% and the tax amount will be 5,200 rubles. (40,000 * 0.13 = 5,200 rubles)
On the issue of reporting and the timing of its submission
In 2015 year personal income tax is calculated and withheld when calculating income, i.e., after calculating the salary, the accountant transfers the tax amount to the budget no later than the day the salary is issued. Since 2016, it will be possible to transfer personal income tax on the next day after the salary is issued. At the end of the year, a certificate of form No. 2-NDFL is drawn up for each employee of the company. Entrepreneurs report on income tax by annually submitting a 3-NDFL declaration. This information is submitted to the IFTS once a year until April 1 of the year following the reporting year. From 2016, it is planned to introduce a quarterly reporting system for the calculation and payment of income tax.
Failure to pay, late payment of tax or late submission of reports will, of course, incur penalties. A draft law is under development, which offers impressive measures of influence: the fine for failure to submit or delayed submission of the tax calculation will amount to 5,000 rubles. for each month from the date of the statutory reporting deadline. Blocking of all company accounts is possible. Paying only a part of the tax will result in a fine of 20% of the unpaid amount, and for a repeated violation of this kind the fine will already be 40%.
Personal income tax (PIT) is a tax that is accounted for on the basis of the total income of individuals and is withdrawn c. Let's take a look in this article, what is the personal income tax in 2018.
Subjects and objects of taxation
In the Russian Federation, according to article 207 of the Tax Code of the Russian Federation, payers of personal income tax are individuals - as well as individuals who are not residents of the Russian Federation, but at the same time receive income from sources in Russia.
The object of taxation of personal income tax (article 209 of the Tax Code of the Russian Federation), respectively, is income that is received:
- from sources in the Russian Federation, regardless of who receives it (a resident of the federation or not);
- from sources outside of Russia, if the recipient is a resident of the Russian Federation.
The tax base
The tax base for personal income tax (Article 210 of the Tax Code of the Russian Federation) takes into account all income of the taxpayer that he received in kind or in cash, as well as in the form material benefits.
Tax base is not affected by deductions from income natural person, which were carried out by a court decision or other bodies that have the right to do so.
The tax base is compiled separately for each type of income in accordance with the current tax rates.
The tax period for personal income tax is determined by article 216 of the Tax Code of the Russian Federation and is equal to one calendar year.
Personal income tax amount
Main tax interest rate equal to 13%. But the rate on some types of income differs from the standard one.
These incomes include:
- prizes and winnings received by the taxpayer by participating in games, contests and other events in the amount exceeding 4 thousand rubles (35%);
- interest income received from deposits in banks, if the amount of interest received exceeds the amount of interest accrued on the deposit in rubles, calculated at the refinancing rate of the Central Bank of the Russian Federation plus 5%; if the deposit is in foreign currency, then from the amount of interest exceeding 9% per annum (35%);
- the amount of savings on interest when received by an individual credit funds... For loans in rubles, the object of taxation is the amount of calculated interest in excess of 2/3 of the refinancing rate, for loans in foreign currency the tax base is calculated as the difference between the accrued interest under the contract and at the rate of 9%;
- except for the material benefit that was received for the use of loans actually spent on the purchase of a residential building, apartment or on the new construction of their own (35%);
- dividends received by non-residents of the Russian Federation from equity participation in activity Russian organizations (15%);
- direct income of non-residents of the Russian Federation (30%).
Benefits to pay
Personal income tax benefits are provided in the form of tax deductions. Simply put, it is the amount,.
Personal income tax deductions are of the following type:
- standard;
- property;
- social;
- professional.
An individual can receive several tax deductions at once. During payment of personal income tax they are summed up, then deducted from the total amount of profit, and tax is already paid from the remainder.
How to fill out a declaration for the return of personal income tax when buying an apartment: Example
GDE Error: Error while uploading file - Turn off error checking if necessary (404: Not Found)
What is not subject to personal income tax
In accordance with Articles 217 of the Tax Code of the Russian Federation, there is a whole list of incomes that are not subject to personal income tax. We will not give the entire list here, but indicate only the most frequently encountered options.
So, the amounts not subject to personal income tax:
- State benefits, payments and compensations that are paid in accordance with applicable law. This also includes unemployment benefits, maternity benefits.
- State and labor pensions who were appointed in the manner prescribed by the legislation of the Russian Federation.
- Compensation payments based on decisions of local governments.
- Grants that are provided to support education, science, culture and art in the Russian Federation by Russian or foreign organizations in accordance with the list of the government of the Russian Federation.
- Foreign, international or Russian awards for outstanding achievements in the field of technology, science, education, literature, culture and art.
- Amounts provided by employers to family members of a deceased employee or employee in connection with the death of a family member.
- Postgraduate, undergraduate and other student scholarships.
- Income from poultry and animals raised on private farms, as well as beekeeping, plant growing and floriculture products.
- Peasant income or farms that are obtained in this farm.
- Income received in inheritance in monetary and material form.
- Amounts in kind and in cash that the taxpayer receives as a result of a gift. Here it is worth clarifying some points. Personal income tax is not charged on gifts, except in cases of donation of vehicles, real estate, stocks, shares, shares.
There are many other items of income that are not subject to personal income tax.
Individual entrepreneur and personal income tax
Does the individual entrepreneur pay personal income tax? The question is complex, and it all depends on the nuances.
First, from the tax payment system. An individual entrepreneur who pays taxes on UTII, PSN or simplified taxation system does not pay income tax on income received from activities on special regime taxation.
If the individual entrepreneur is on OSNO, then he pays personal income tax at the end of the year.
Secondly, individual entrepreneur lists personal income tax not only for himself, but also for his employees (in cases where they are). But, as noted above, this is an ambiguous question. If you are an individual entrepreneur, received income during the reporting year, which, according to the legislation of the Russian Federation, is taxed, and it was not received from the main activity, then you must pay personal income tax for it. An example of such income would be the amount received for the sale of a vehicle or real estate.
What is the personal income tax budget classification code
KBK is a list of codes common to all budget classification... It is approved by the Ministry of Finance of the Russian Federation. It contains all items of expenditure of budgetary funds, appropriations. The codes are twenty-digit numbers. So, for an individual entrepreneur, the personal income tax budget classification code is needed to pay income tax for himself and for his employees (if any).
For employees, an individual entrepreneur is considered tax agent for personal income tax. At the same time, the KBK of personal income tax for employees is one, and for the sole proprietor - another.
Personal income tax register
Among other things, an individual entrepreneur acting as an employer must establish a tax register for recording employee income tax deductions. Failure to comply with this condition may face a financial fine.
Register by accounting of personal income tax is necessary for personal accounting of data on each individual from whom the tax agent withholds tax.
How to charge
In general, it occurs at a rate of 13% for residents of the Russian Federation and 30% for non-residents of the Russian Federation in relation to the income of an individual. For residents, the interest rate is deducted from the amount of wages minus tax incentives for personal income tax. For non-residents, only the amount of accrued salary is taken into account.
Personal income tax problems
The most important problem in paying personal income tax is the determination of the object of taxation. Due to the ambiguity in the legislation of the Russian Federation, controversial situations often arise when a different interpretation of certain types of income leads to a violation of the taxpayer's rights.
Personal income tax changes in 2016
The main changes regarding personal income tax in 2016 relate to the fact that from January 1, a new form of calculation is introduced - 6-personal income tax. This declaration should contain information about the accrued income of employees, as well as the amount of tax already paid. The report is submitted no later than the last working day of the month following the quarter.
If the entrepreneur failed to submit the 6-NDFL form on time, a fine of 1,000 rubles will be withheld from him; in addition, the fiscal authorities have the right to block his current account if, after 10 days, the 6-NDFL report is not submitted.
If there are no incomes, the report must be submitted anyway, indicating zeros in all columns.
Second significant change regarding personal income tax applies to those entrepreneurs who employ more than 25 people: they now need to submit reports only in electronic form.
If an entrepreneur has not withheld tax, he must notify the fiscal authority: such a message is submitted on a special form 2-NDFL before March 1 (previously the deadline for submission was before February 1).
Well, the last most significant change concerns entrepreneurs who work on a patent or UTII: earlier they submitted reports in the 2-NDFL form at the place of business, and now they will need to visit the tax office at the place of registration. It will also be necessary to bring there and new form 6-NDFL
Deadlines for filing and payment in 2018
The accrual of personal income tax in 2018 is planned to be carried out in the same manner as in 2017. must be handed over to the branch of the Federal Tax Service of the Russian Federation at the place of residence no later than May 2, 2018.
Personal income tax must be paid no later than July 15, 2018.
Individuals who have received a notification from tax service, in accordance with Article 227 of the Tax Code of the Russian Federation, transfer advance payments:
- for the first six months - no later than July 15 of the current year in the amount of half of the annual advance;
- for the third quarter - no later than October 15, in the amount of a quarter of the annual advance;
- and for the fourth quarter - no later than January 15 of the following year, also in the amount of one quarter of annual amount advance payment.
Personal Income Tax: Video
In addition, if an employee has two jobs, then the income tax reduction is possible only on the basic earnings. Is the premium taxable? Income tax or personal income tax applies to almost all types of income, and premiums are no exception. As with earnings, personal income tax is also withdrawn from them in the form of 13%. The same rule applies to other allowances. Wherein, insurance premiums such payments are not collected. Employer's responsibility In the event that an employer deliberately avoids paying taxes and other deductions from the salaries of his employees, he must be aware of all the existing risks that can actually be faced. So, when identifying "gray" or "black" schemes, the legislation provides for punishment for the head in the form of administrative responsibility. According to the Tax Code of the Russian Federation, the punishment can be expressed in penalties of up to 10%.
Income tax on salaries. payment of income tax on wages
Personal income tax (PIT), its size, calculation mechanism and existing benefits for payers interested in all categories Russian citizens, since the income of each person depends on its application. Personal income tax: what is it? Being the main compulsory tax, Personal income tax is withheld from almost all types of income of an employed individual with some exceptions. There is a small list of state benefits and compensations that are not subject to income tax.
The tax rate varies from 9 to 35% and depends on the nature of the income. To find out which salary income tax should be charged, let's look at the specifics of paying it.
What amount is not taxed on the child when calculating the salary
Also, to determine the amount, insurance premiums, it is necessary to determine the type of employee's income, his status, and the date of his birth. We calculate insurance premiums in Pension Fund, social insurance fund, compulsory health insurance fund, insurance premiums in case of temporary disability and in connection with maternity. The amount of personal income tax calculated and withheld by Romashka LLC transferred to the budget of the Russian Federation.
The deduction of taxes on wages to the budget (personal income tax) must be made directly when the income is paid to the employee, i.e. on the same day. The deduction of insurance contributions from salaries is carried out by payers of insurance contributions, separately to each state extrabudgetary fund... During the billing period, the company pays insurance premiums in the form of monthly mandatory payments.
Features and calculation of employee income tax
Help 2-NDFL contains the following information:
- about the employer;
- employee data;
- the total and monthly income of the employee, taxed at the established rate;
- deduction data (with code designation);
- the amount of personal income tax withheld.
The employee can get the document from the accounting department of the company. The term for receiving this document is no more than three days. The certificate must contain such details as the visa of the head and the seal of the organization.
A 2-NDFL certificate may be needed when obtaining large loans from a bank, mortgage loans... No corrections can be made in the document. Formula for calculating personal income tax You can calculate personal income tax using the following formula: Personal income tax = NB x RNS / 100, where: NB - tax base; RNS - the size of the tax rate determined for each specific taxpayer.
Calculation of income tax on salaries
To receive a tax deduction, citizens submit their income declaration for the past year to the tax office. It must be accompanied by documents confirming the costs incurred. Please note that the calculation of the tax base includes:
- salaries;
- tariffs;
- awards;
- allowances;
- increasing coefficients.
If an employee has reporting period there was no earnings (for example, he was on vacation or was ill), the tax is calculated on the basis of the average earnings. Employees working on a contractual basis pay personal income tax in the usual way.
Help 2-NDFL Help 2-NDFL - a document that the employer issues to the employee for a certain period. It could be a year or 6 months. The document is required for calculating income tax on salaries.
What salary is not subject to income tax?
- Personal income tax (PIT), if we are talking about legal wages, is withheld at the rate of 13% from almost all income that your employer pays to you. There are standard deductions for children, soldiers who served in burning spots that are provided at the request of the employee until the employee earns 280,000 since the beginning of the year. Personal income tax is not taxed on maternity allowance, childcare allowance for up to 1.5 years, childbirth allowance, allowance for women registered with early dates pregnancy, funeral allowance (these are all government benefits that employees receive through the employer). Also, personal income tax is not subject to the amount material assistance up to 4000 rubles (in total for a year, that is, you were given 1000 in January, then in June 2000, in December 2000, in December, personal income tax will be withheld from 1000), as well as the amount of gifts up to 4000 rubles.
Income tax on wages in 2018
Tax in total amount transferred to the budget. It does not affect financial results companies, reducing only the size of employees' earnings. The organization itself is only a tax agent, acting as an intermediary, collecting tax, summarizing it and transferring it to the budget.
- 06.09.2014
Read also
- Is the premium taxable? Types of awards. Income tax
- How to calculate salary per day, month and incomplete month: step-by-step instruction
- Is it levied hospital personal income tax? Calculation rules
- Benefits for disabled people of the 3rd group when paying taxes.
Social benefits for disabled people of the 3rd group - How to get tax refund on the purchase of an apartment. How to get tax refund on the purchase of an apartment at a time
- What taxes does an LLC pay? What taxes does the founder of the LLC pay?
- Living wage in the USA (table).
How much taxes are deducted from your salary?
- financial assistance, if during the year its amount has exceeded four thousand rubles;
- financial assistance received in the event of the birth of a child, if its amount exceeded fifty thousand rubles;
- severance pay, the amount of which is higher than three times the average wage;
- per diem exceeding seven hundred rubles a day for business trips in the Russian Federation and 2,500 rubles for business trips abroad.
The following payments are not subject to income tax:
- material help;
- donor fees;
- alimony;
- pensions;
- scholarships;
- severance pay upon dismissal;
- compensation for damage from injury;
- travel expenses;
- compensation payments.
It should be noted that in most cases the personal income tax rate is 13%.
If the payer falls under several preferential degrees, then the highest amount is taken into account, the deductions cannot be summed up. So, for example, the income tax on the salaries of disabled people is reduced by 500 rubles, but if the disability was obtained during the liquidation of the Chernobyl accident, then the deduction will be 3,000 rubles, not 3,500 rubles. The law obliges the employer to take into account standard deductions, other types of deductions are controlled by the taxpayer himself and the company is not provided. The exercise of the right to apply deductions is exercised by citizens by filing a declaration of income received with the tax office or by submitting a statement of costs incurred. Features of the tax application The most common from the amount of earnings is the personal income tax rate of 13%.
How to pay salary taxes
Many employers make these deductions for personal income tax even before transferring earnings to their employees. However, in the case of “gray” and “black” salaries, these manipulations are not performed. Therefore, the employee must independently declare his earnings in order to avoid punishment for tax evasion.
Important
Income The main tax on wages and other types of income is personal income tax. It is the income tax, as mentioned above, that directly depends on the citizen's earnings and amounts to 13%. Unlike other payments, given view tax is levied on almost any type of earnings.
At the same time, it should be noted that personal income tax is 13% in relation to not all income. So, for example, its size can increase up to 35%.
In the Tax Code of the Russian Federation, individuals whose income is subject to taxation are subdivided into two groups for ease of calculation.
Individuals (taxpayers) statuses
- Residents. They are considered to be individuals who stay on the territory of the Russian Federation continuously for more than 183 calendar days for Last year... The status does not depend on citizenship.
- In the case of staying in the Russian Federation without leaving the country for less than 183 calendar days, the taxpayer becomes a non-resident.
Residents are required to pay tax from any source of income received on the territory of the Russian Federation.
Non-taxable base for personal income tax in 2018
The so-called deductions for children reduce the tax base. They are prescribed by law to parents, guardians and trustees, adoptive parents. In 2018, the non-taxable personal income tax base is the amount of 1400 rubles for the first and second child, 3 thousand rubles for the third and subsequent children.
For a parent (adoptive parent) of a disabled child, the tax-free base will be 12 thousand rubles, for a guardian (trustee) - 6 thousand rubles.
Deductions are granted until the child reaches the age of 18. If the child is disabled or is studying full-time - up to 24 years old.
Also, the sums of winnings in lotteries and online casinos less than 4 thousand rubles are not subject to taxation.
Every citizen of the Russian Federation, as well as a resident, is obliged to pay taxes in favor of the Russian state. The object of taxation is traditionally the income of individuals. This type of tax is abbreviated as. Below is a description of what income is taken from the income tax, what are the rates and whether there are significant changes in 2017.
What kind tax rates in 2017 provided for with respect to income tax in Russia for individuals? There are several income tax rates - 9, 13, 15, 30 and 35 percent. Below we consider what incomes are taxed at what rates of personal income tax. There is also a list of income that is exempt from income tax.
Roughly speaking, every resident of Russia must deduct payments to the state from any of his income in the country. The general formula for calculating any taxes consists of one mathematical operation: the product of the tax rate and the tax base.
The tax rate is expressed as a percentage, and all of its sizes are spelled out in the Tax Code of our country. Tax rates depend on two factors:
- the type of income received and, accordingly, taxable;
- what category does the taxpayer belong to - (resident or non-resident).
What income is subject to personal income tax in 2017
The lowest personal income tax rate established by legislation for 2017 is 9 % ... You can count on it if you:
- received dividends up to 2015;
- received interest on securities(namely bonds) backed by mortgage backing. However, they should have been released before January 1, 2007.
13% tax rate. It is the most common and is used for such income as: wages, amounts for the sale of any property, payments and remuneration for GPC agreements... This rate for personal income tax under the above conditions applies only to an individual who is a resident of Russia.
Even if a person does not have the status of a tax resident of the Russian Federation, his following income will be subject to income tax at the same rate:
- Any material remuneration for work, subject to the official registration of a person at work.
- If he works as a highly qualified specialist, and all the provisions of the Law "On the legal status foreign citizens in the Russian Federation "are clearly observed.
- Material remuneration for the work of a person, if he or his family members participate in state program support for the population who have moved to permanent residence to Russia from abroad.
- If he is a member of the crew of a sea vessel flying the State flag of the Russian Federation.
The third type of personal income tax rate in the amount of 15% levied very rarely if an individual who is not a tax resident of the Russian Federation receives a permanent income from dividends from Russian organizations or companies.
Since it is not possible to specify all types of income taxed with personal income tax and the circumstances of their receipt in the Tax Code, all other incomes of resident individuals, also not residents, not described above, are taxed at the rate 30% ... To them you can add the money that the owners of apartments receive every month when they are rented out - actual information for the Moscow region.
The maximum rate for personal income tax is 35% , since the following types of income appear in a small number of people in rare circumstances. For example, if they won a cash or other prize in a lottery, game or competition, and at the same time there was an advertisement for a specific product or service (in other words, support from a sponsor).
In addition, the personal income tax rate of 35% is applied if the income received as interest on funds invested in the bank is higher than the established amount.
In addition, this income tax rate relates to the payment when an individual uses the money of the consumer credit cooperative or receives interest for the use of these funds, which were previously attracted in the form of a loan from the members of the society. This rate of personal income tax comes into force only on one condition - the income exceeds the established size.
List of personal income exempt from personal income tax
Income and payments that are exempt from income tax do not practically change from year to year. The closed list has not been updated since 2015 and contains about 10 items.
- Maternity allowance.
- Financial compensation established and guaranteed by the state in the event of damage to health, in reimbursing the costs of retraining of employees, in the course of the employee's work during a business trip.
- All compensation due upon termination of employment. Namely, severance pay, compensation to the accountant, deputy head and himself, salary for the period of employment.
Important! All payments added together must not exceed the amount average salary for a month, taken 3 times (that is, multiplied by the number "3")
- Compensation to the family upon the death of an employee (breadwinner).
- Financial payments to people caught in a natural disaster or other similar circumstance.
- Compensation for the cost of health resort vouchers to establishments located on the territory of the Russian Federation for employees and their families at the expense of organizations at the place of work.
- Payment medical services for employees and their families, the funds for which are drawn from the company's net profit.
- Money that came in as a lump sum. To them this year was added a supplement to the pension in the amount of 5.4% of a specific amount.
- Payments once a month due to war veterans.
- Income received by the so-called "self-employed" people. These are well-known tutors, teachers, private cleaning specialists at home (housekeepers, cleaners). However, this point is very controversial and has not yet been finalized in the law, since this group of people must independently transfer information about their income to the tax authorities.
- Compensation of the employee's expenses in the event of payment of interest on a loan or other type of loan, if the latter were taken for the purpose of purchasing or building housing.
- Material assistance to employees or retirees who worked earlier in the organization. The only condition: payments must be equal or better than 4 thousand rubles.
The law divides the concepts of "income" and "payments" received by individuals. Thus, the income group exempted from personal income tax will change depending on whether the person is a resident or non-resident of the Russian Federation. The list of payments by the decision of the Ministry of Finance is "hard" for all persons.
An exception
Separate rules for the taxation of personal income tax have been developed for representatives of the legal profession. So, income tax is also levied on the income of lawyers, but only the entity who pays them is no longer the individual himself, but his bar association, law office or legal consultation center.
To delve into all the intricacies of taxable and non-taxable Personal income tax follows every employee to defend and sometimes defend their rights. But, first of all, this is the responsibility of the accountant. Others will find it easier to remember income that is not subject to income tax (data is current for 2017). These are pensions, alimony, scholarships, grant assistance, financial compensation, lump sum payments, material assistance to those who have already retired, reimbursement of medical treatment costs when funds are received from the company's profit at the place of work, gifts from clients, partners and daily allowances for business trips.
If your source of income does not appear on this list, then most likely you will have to pay personal income tax from it. For further analysis, you will need the status of an individual and a reconciliation with a specific position from Tax Code RF.
