How is payroll tax calculated? What salary is not subject to income tax

By general rule wages are subject to personal income tax at a rate of 13% for residents and 30% for non-residents. And each employer, being, must calculate, withhold and transfer personal income tax from the salary of its employees to the budget (clause 1 of article 226 of the Tax Code of the Russian Federation). But before answering the question of how to calculate personal income tax, and proceeding directly to the calculation of the tax, it is necessary to determine the tax base for personal income tax.

How to calculate personal income tax from salary: calculation formula

The tax base for the income of employees, taxed at a rate of 13%, is calculated by employers based on the results of each month on an accrual basis from the beginning of the year (clause 3, article 226 of the Tax Code of the Russian Federation). The amount of income received by the employee must be reduced by the personal income tax deductions provided to him (clause 3, article 210 of the Tax Code of the Russian Federation). That is, the tax base is calculated by the formula:

After the tax base for personal income tax is determined, you can proceed to the calculation of the tax itself using the formula:

To calculate personal income tax, which must be withheld from the employee's income for the current month, you need to use another formula:

Do not forget that personal income tax is calculated in. This means that the calculated amount of tax must be rounded up: amounts less than 50 kopecks are discarded, amounts of 50 kopecks or more are rounded up to a whole ruble (clause 6, article 52 of the Tax Code of the Russian Federation).

The procedure for calculating personal income tax: an example of calculation

/ condition / Salary of E.O. Ivanova is 36,000 rubles. per month. She has a daughter at the age of 12, in connection with which E.O. Ivanova is given a standard deduction for a child in the amount of 1,400 rubles. per month. In addition, in April she was paid an additional bonus - 12,000 rubles. Let's determine the amount of personal income tax withheld from the employee's income for the month of April.

/ decision / The tax base for personal income tax for January-April will be:

36 000 rub. x 4 months + 12 000 rub. - (1400 rubles x 4 months) = 150,400 rubles.

Amount of personal income tax for January-April: 150,400 rubles. x 13% = 19,552 rubles.

Personal income tax deducted from the employee's income for January-March:

(36,000 rubles x 3 months - (1,400 rubles x 3 months)) x 13% = 13,494 rubles.

Personal income tax withheld from income for April: 19,552 rubles. - 13 494 rubles. = 6,058 rubles.

How to calculate personal income tax from the amount on hand

It happens that even at the time of employment, the employer agrees with the future employee on the amount of salary that will be paid into his hands. How to calculate personal income tax in such a situation and how to determine the amount of accrued salary (from which personal income tax should be withheld)? To do this, you can use the following formulas:

How to calculate personal income tax from a non-resident's salary

In general, income from labor activity non-residents are subject to personal income tax at a rate of 30% (

Income tax on wages (PIT), its size, calculation mechanism and existing benefits for payers are of interest to all categories of Russian citizens, since the income of each person depends on its application.

VAT: what is it?

Being the main mandatory 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 what income tax should be charged from wages, we will deal with the features of its payment.

Residents and non-residents: differences in the tax rate

The law provides clarifications in determining the status of "tax resident", which is necessary for the correct calculation of personal income tax, because the differences in tax rates for different categories of payers are very impressive.

A tax resident is a person who resides in Russian territory a total of 183 days from the last year.

He can be a citizen of Russia, a foreigner or a stateless person, i.e. the status of "tax resident" is assigned to any individual, regardless of his place of residence and citizenship.

It should be noted that the status is determined as of the end date of the tax period by summing up the calendar days of the payer's stay in Russia for Last year. The 183-day period includes the days of arrival and departure.

Income tax on the salary of tax residents is 13%. Personal income tax on the income of a non-tax resident payer is 30% of the amount of earnings. The status is established periodically when income is paid, during the year it can change several times.

Taxable income

accrual income tax produced on the following income:

Salary accrued under an employment contract or contract;

Dividends of part of the profits to the owners of companies;

Leasing of property;

Realization of property: premises, buildings, cars, securities and shares in companies;

Winnings and prizes;

Material benefit (interest from deposits).

Income tax on salaries and non-taxable income

So, all the main accrued incomes of an employed citizen (salary, bonus allowances, amounts for employment contracts, one-time loyalty incentives and regional incremental adjustment factors) are taxable.

But there is also a list of payments that are not subject to income tax. Financial assistance, alimony for the receiving party, pensions, scholarships, one-time, state and severance payments for downsizing or compensation for damage from injury, and others compensation payments are not subject to income tax.

Payment of income tax on salaries, rates and determination of the tax base are regulated by articles 210, 217, 218-221, 224 of the Tax Code of the Russian Federation. Income tax is federal. Funds from its payment go to different budgets. Legislatively established the amount of tax to be credited: 70% receive budgets Russian subjects RF, 10% - budgets of settlements, 20% - municipal district budgets.

Calculation procedure

Income tax on salaries is calculated in the following order:

The full accrual of earnings for the reporting period is made;

The amount of accrued earnings is reduced by the amount of non-taxable income, if they were accrued;

The status of the taxpayer is determined;

It is established whether the payer has the right to a tax deduction;

The total amount of accrued income is reduced by the amount of the tax deduction, if there are grounds for its application;

From the received tax base, income tax is calculated: a resident pays personal income tax in the amount of 13%, a non-resident - 30%.

tax deductions

play an important role in the calculation of personal income tax tax deductions Therefore, it is necessary to find out the possibility of their use in the calculation of income tax. Tax deductions are standard, social, property and professional.

The law establishes standard deductions in the amounts 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 hostilities, retired military;

Disabled people I and II gr.;

Victims of the Chernobyl accident and Mayak, etc.

Parents of the first two minor children are given a deduction of 1,400 rubles for each. It works as it grows wages and, having reached 280,000 rubles, automatically excludes further action until the end of the financial period.

For a monthly deduction of 3000 rubles. they have a right:

The liquidators of accidents at the Chernobyl NPP and the Mayak Production Association, who received disability or a serious illness as a result of these actions;

Parents or guardians of a disabled child, three or four children;

Disabled veterans of the Second World War and disabled participants in other military operations;

Testers nuclear weapons and etc.

If the payer falls under several preferential degrees, then the highest amount is taken into account, the deductions cannot be summarized. So, for example, income tax on the salary 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 and the company is not provided. The exercise of the right to apply deductions is realized by citizens by filing with tax office declaration of income received or submission of a statement of expenses incurred.

Features of the application of the tax

The most common with the amount of earnings is the personal income tax rate of 13%. In addition to it, other tax rates apply for different categories of payers and types of income:

9% - taxation of dividends from shares and own shares of companies;

30% - the amount of tax for non-residents;

35% - personal income tax, which is subject to winnings in excess of 4 thousand rubles, as well as material benefits from interest on bank deposits.

If the taxpayer has children, then the monthly tax deduction for the reporting month is 1,400 rubles each. for the 1st and 2nd imperfect child, 3000 rubles. - for the 3rd and subsequent children.

Income tax on the minimum wage is paid in accordance with general order, since any income is a tax base and is subject to personal income tax.

Single parents (for example, a single mother) are legally entitled to a double deduction of 2,800 rubles, which is applied until the salary exceeds the level of 280,000 rubles. In addition, this benefit ends when the parent marries.

Return of personal income tax

Russian legislation defines a number of conditions when the taxpayer has the right to return the amount of personal income tax paid from wages. This will be a social or property tax deduction. Naturally, there must be grounds for a return. These include:

Buying or building a home;

Mortgage;

Teaching children or their own;

Treatment and purchase of medicines.

To return the tax to the IFTS, it is necessary to submit a package of documents confirming the costs incurred with copies attached to them. It should be noted that the filing of the application takes place in the next financial year after the period in which the expenses are incurred, and in order to receive a refund, income tax must first be deducted from the salary.

Enterprises calculate personal income tax separately for each employee. The tax in the total amount is transferred to the budget. It does not affect the financial result of the company, reducing only the amount of earnings of employees. The organization itself is only a tax agent, acting as an intermediary, collecting tax, summing it up and transferring it to the budget.

Any type of income of citizens, which includes wages, is taxed, which is hidden behind the abbreviation personal income tax.

The proposed review will tell you how to calculate income tax, taking into account the category that taxpayers have - they are citizens of the Russian Federation or they are foreigners, what kind of income tax on wages, depending on the benefits provided to citizens, and also what will be the income tax on wages in 2017.

Income tax on salary as a percentage can be in the range of 9 to 30 percent of the amount of remuneration. Income tax on wages in Russia depends primarily on the status of the person who pays this type of tax, whether he is a resident (citizen of the Russian Federation) or a non-resident (citizen foreign state).

The rate or percentage of income tax on salaries, as a rule, for residents is 13%, and for non-residents it is 15% or 30%.

As to whether where is going income tax from wages, then it goes to the general account of the municipal budget.

Income tax in 2017

At a rate of 9% in 2017, the wages of employees who are non-residents, foreign citizens who are highly qualified specialists who work under the EAEU patent will be taxed.

The rate of 13% is subject to income tax on the salaries of employees who are citizens of the Russian Federation.

At a rate of 15%, the wages of non-residents - highly qualified specialists, as well as foreigners who work for individuals, using a patent or a patent of the EAEU.

The rate of 30% is subject to the salary tax non-residents who are not highly qualified specialists.

Income tax on salary if there is a child

Income tax in the presence of children, from the salary is reduced by the so-called deduction amount, which is fixed and amounts to 1400 rubles. At the same time, tax is deducted from wages only for those employees who have children of minor age or they are being trained as students or full-time cadets, but not older than 24 years. Except for those employees whose annual income is above 280 thousand rubles.

Income tax on wages in the presence of two children is calculated from the remaining amount of wages after the deduction is equal to 2800 rubles (1400 + 1400 = 2800).

Income tax on a single mother's salary is calculated from the remaining amount of the salary after the tax-free child deduction, doubled. For example, if she has one minor child, then the amount of the deduction will be equal to: 1400 * 2 = 2800 rubles, if there are two children, then the deduction will be equal to: (1400 + 1400) * 2 = 5600 rubles.

Income tax on salaries of the disabled

People with disabilities often ask how much is the camp tax taken from the salary of employees with disabilities? Usually the answer is that from wages left after a tax-free deduction, since disabled people have tax benefits. This benefit is carried out by deducting the non-taxable amount from the salary, while the deduction for the disabled of the first and second groups is 500 rubles.

Which salary is not subject to income tax?

Any official salary is subject to taxation. This includes income tax on the minimum wage. However, there are benefits for taxing the wages of certain categories of workers, such as those with children, single mothers or disabled workers, which, by the way, was discussed above.

How to get income tax refund?

Usually this question arises when the employee has the right to make deductions from the amount of income. When buying an apartment, when spending on treatment, when paying for tuition, you can get a part of the income tax refunded. Deductions related to child and non-child tax-free amounts are carried out by employers, therefore, when an employee has such a right, he does not need to go to the tax office, but solve the problem with the employer.

However, if you still have to pay a visit to the tax office in order to provide a deduction, you need to consider that there are two ways to receive a deduction.

In the first way, you need to come there with necessary documents. When the tax service makes a positive decision, the due amount of the deduction is transferred to the applicant's account.

The second method is used when buying real estate using mortgage lending. With this method, the deduction can also be returned at work, when the tax service issues a notice to the employer about the employee's right to the deduction.

Perhaps you will be interested.

The article contains comprehensive information on what the tax deduction for children in 2019 is: application form, how much deduction per child, deduction limit, deduction codes per child, double deduction in favor of one of the parents who is entitled to this species standard tax deductions how to use tax incentives on children.

Tax deduction for children: what is it and who is eligible for the deduction in 2019

The procedure and amounts for granting a tax deduction for children are regulated by article 218 of the Tax Code of the Russian Federation. Detailed information you can read about what it is in the corresponding article. In relation to deductions for a child, this is the amount from which 13% of income tax (PIT) is not withheld.

Important! If the spouses have a child from previous marriages, then the common baby will be considered the third.

The 2019 standard child tax credit is for each child:

• under the age of 18;
• for each full-time student, graduate student, intern, student, cadet under the age of 24 (the refund amount is not more than 12,000 rubles).

The right to a refund is lost in the following cases:

• adulthood (or the end educational institution over the age of 24);
• official marriage of the child;
• his death.

Amounts and deduction codes for children in 2019

The deduction for children is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.

• For the first child (code 114) is 1,400 rubles;
• For the second child (code 115) - 1,400 rubles;
• For the third child (code 116) and subsequent ones - 3,000 rubles;
• For a disabled child in 2019 (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.

Please note that the indicated amounts in rubles are not the amount that you can return, but the amount from which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under the age of 18, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly.

In the same amount, the second parent (guardian) has the right to receive a deduction at the same time if he has taxable income.

Let's look at an example:

In January 2019, Ivanova's salary was 38 thousand rubles. If there are two healthy minor children, she is entitled to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).

From the January salary of Ivanova, 13% of personal income tax will be withheld 4186 rubles. Calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.

If Ivanova did not have children, then 13% would be withheld from the full salary: 35,000 * 13% \u003d 4,550 rubles.

Thus, it was possible to save 364 rubles.

Required Documents to Claim Child Tax Credit

Usually, the employer independently submits the necessary data to the tax service for issuing a deduction for the employee's children. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2019, you must provide the employer with the following documents:

Important! If the applicant works officially in several places, then the benefit is provided only with one employer.

FAQ on applying for a standard tax deduction for children in 2019:

The employer has the right to provide a deduction for the child from the beginning of the year, regardless of the month in which the application for its receipt was submitted and all the necessary documents were collected.

The amount of tax deductions should be determined based on total children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also those in guardianship or care, adopted children, stepdaughters and stepchildren.

Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before the tax deduction is applied).

If the parents are divorced or in a civil marriage

If there is no marriage between the parents of the child, then it is possible for the second parent to receive a deduction upon providing a document confirming that the child is on the taxpayer's support. For example, it could be:

• certificate of registration of the child at the place of residence of this parent;
• notarial agreement of parents on the payment of alimony;
• a copy of the court decision, which contains an explanation of who the child lives with.

Double child allowance for single parent

The legislation does not define the concept of “single parent”, however, as the Ministry of Finance notes, the parent is not the only one if the marriage between the parents of the child is not registered. The absence of the second parent of the child can be confirmed by one of the following documents:

• birth certificate, which lists one parent;
• certificate of the registry office that the second parent is entered in the birth certificate according to the mother (form 25);
• death certificate of the other parent;
• a court decision declaring the other parent missing.

Features and Changes (2019)

The tax deduction for a disabled child in 2019 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus child deduction depending on how the child with disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by 1.4 to 3 thousand rubles.

Important! If a child has a disability group 1 or 2, then parents can receive benefits until their son or daughter turns 24 (with group 3 - up to 18 years).

Another innovation was that now you can only apply for the deduction to the employer. Neither the tax nor the social services accept the population on this issue. The exception is cases of non-provision of a deduction by the employer or its provision in a smaller amount than it should be. In this case, the taxpayer has the right to independently apply to the tax authority for registration (recalculation) of payments.

It is important to recall the following nuances.

• The last 12 months are taken for calculation, but if the employee did not find a job at the beginning of the year, then his taxable income from the previous place of work is taken into account.
• If the tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. So, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax, so for the calculation you should take not ten, but six thousand.
• In case of internal matching, it is considered total income for all positions, with external - only income from the main place of work.
• If the income exceeded the allowable limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.

The government has several innovations in the future, but whether they will be implemented is still unknown:

• a tenfold increase in the maximum tax deduction by 10 times for large families;
• with a salary of less than 30 thousand rubles. – full exemption from personal income tax

The amount of the tax deduction for children in 2019 can range from 1400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. Although at the end of 2017 the deputies wanted to consider additional benefits for the standard tax refund for large and low-income families, the issue is still in limbo.

Employee salaries are subject to direct personal income tax (PIT). Employers become tax agents and withhold income tax from wages, sending money to the federal budget. Let's talk about the rules for calculating and transferring tax, benefits and tax deductions.

What income is taxed

The tax is paid not only from the salary. All incentives, bonuses and other additional payments, including the income that the employee received in natural form. The tax is calculated as follows:

• sum up all the employee's income;
• deduct official expenses from this amount;
• from the received balance we charge a tax of 13% or 30%.

Some types of income are exempt from personal income tax, which are listed in Art. 217 of the Tax Code of the Russian Federation. These are state benefits (except for unemployment benefits), pensions, remuneration to donors, received alimony, lump sums and other payments.

Income tax percentage in 2019

The tax rate depends on the status of the taxpayer: whether the employee is a resident or not. A resident is a person who legally stays in Russia for more than 183 days and does not leave it during this period. Otherwise, the taxpayer is recognized as a non-resident. Be careful: during the year, the status of your employee may change.

The tax rate for residents is 13%, for non-residents - 30%.

tax deductions

Before calculating the tax, you need to deduct tax deductions from the amount of income - benefits that are provided to employees. The deductions are for employees who bought an apartment, spent money on education or treatment, as well as citizens with children and combatants. For example:

• 1400 rubles - a standard tax deduction for the first and second child and 3000 rubles for the third and each subsequent ();
• 500 rubles - a standard deduction for the heroes of the USSR and the Russian Federation, participants in the Second World War, blockade, disabled from childhood and disabled groups 1 and 2, as well as some other categories of citizens (if the employee has the right to several standard deductions, he can use only one, only deductions for children can be summarized);
• a property deduction for a home buyer in the territory of the Russian Federation is provided on the basis of an application, tax return and documents that confirm the purchase or payment of interest on a mortgage (for more details, see Article 220 of the Tax Code of the Russian Federation);
• a social deduction for expenses for education or treatment of an adult or a child, as well as for certain other expenses, is provided on the basis of an application and documents confirming expenses (for more details, see Article 219 of the Tax Code of the Russian Federation);
• entrepreneurs, lawyers, notaries receive professional tax deductions upon confirmation of expenses in their entrepreneurial or advocacy activities (for more details, see Article 221 of the Tax Code of the Russian Federation).

Example. The salary of an employee is 50,000 rubles. He is the father of three minor children. For the first two, the deduction will be 1400 + 1400 = 2800 rubles, for the third another 3000 rubles, for a total of 5800 rubles.

The base for calculating the tax will be: 50,000 - 5,800 = 44,200 rubles.

Calculation and deduction of income tax from wages

The tax is calculated on a monthly cumulative basis, taking into account the previously withheld amounts. The last day of the month is considered the day of receipt of salary (it does not matter if it is a working day, weekend or holiday). In the usual and simplest case, personal income tax is withheld once a month when calculating wages on the last day of the month. The employer withholds the calculated tax, only after that other deductions are deducted from the salary - alimony, loan repayment, etc.

If the amount of deductions exceeds the taxable base in this month, then according to the cumulative total from the beginning of the year, personal income tax in the month can be zero or negative. Then the excess withheld tax can be set off in next month or return to the employee at his request. The transfer of standard and social deductions from one month to another is possible only within a calendar year. And here's the surplus property deductions transferred to New Year, and then the employee must write a new notice of the right to deduction.

Tax transfer

Income tax is transferred to the budget in the following terms:

• if the organization pays salaries in cash, we transfer the tax on the day the money is received from the bank;
• if the organization pays wages non-cash, we transfer the tax on the day the funds are transferred to employees' cards;
• if the organization pays salaries from other sources (for example, from the proceeds without withdrawing money from the bank account) - we transfer the tax on the next day after the issuance of income;
• if the organization transfers material benefits and income in kind, we transfer the tax the next day after it is withheld.

Sometimes income tax is transferred in several payments during the month due to different types payments. Withheld income tax is transferred according to the details of the tax service where the organization is registered. Separate subdivisions transfer personal income tax according to the details of the tax office in which they are registered.

Penalties for tax violations

The actions of the employer must comply with the requirements of the law and fit within the stated time frame, otherwise fines and penalties cannot be avoided:

• if the employer has not withheld or transferred income tax without legal grounds, he will face a fine - 20% of the amount of unremitted tax;
• in case of tax evasion large sizes the offender may face a fine of 100-300 thousand rubles or a fine in the amount of a salary for 1-2 years, deprivation of the right to hold certain positions for 3 years and even arrest for 6 months or imprisonment for up to 2 years.

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