How salary taxes are calculated and to what extent - everyone should know about this. As well as in what cases you can get a "tax deduction", ie reduce their amount. Not every employer or accountant is ready to tell you what needs to be done to receive such a deduction ...
So, the salary tax under the current Russian legislation is required to pay every working citizen in the amount of 13%. And the higher the salary, the higher the amount of tax. Such a norm has been established to replenish the state budget; it is precisely this order that has been established in all civilized and developed countries of the world.
How to reduce tax: legal methods
But there are a number of circumstances in which a citizen can count on a reduction in the amount charged to him. All of them are prescribed by law and are called standard tax deductions. For employees drawn up under civil law contracts, a “professional” deduction. The remaining types of deductions (property) are indirectly related to wages: only working citizens have the right to this deduction.
Regular deductions may be granted in the amount of 400, 500, 600 and 3000 rubles. All employees can apply for the first deduction until the aggregate income from the beginning of the year exceeds 20 thousand rubles. (for example, in the first 2 months of a calendar year). On the second only Heroes of the USSR or the Russian Federation and others (Article 218). Employees with children are entitled to 600 rubles of deduction (for 2 children - 1200 rubles, for 3 1800 rubles, etc.) and only until the moment when their income from the beginning of the year does not exceed 40 thousand. rub. And the largest deduction is granted to war invalids, as well as victims of the Chernobyl disaster.
Salary taxes are accrued every month, and if an employee is entitled to regular deductions, personal income tax is accrued each time in a smaller amount. First, payroll is calculated, for example, 6 thousand rubles. Then, a tax deduction is taken away from the amount of the salary, for example, the usual 400 rubles. And only then from the received amount (5600 rubles) is a 13-percent tax calculated. It will be 728 rubles. Each month this amount will be deducted from the salary until the amount of salaries from the beginning of the year exceeds 20 thousand. After that, the amount of tax without deductions will be 780 rubles.
In order to receive a deduction, an employee must write an application for a standard deduction. With the application, you must provide the necessary documents (for a deduction of 600 rubles - the birth certificate of the child). When you draw up an employment contract in the middle of the reporting calendar year, you should provide the accounting department with a certificate from the place of previous work (if the income has already exceeded 20 thousand rubles, the deduction is not supposed).
An application can be written only on one of the deductions required and it is better to choose the maximum of them. For example, if you are supposed to 400 rubles. deduction, but you are a war veteran, write a statement for 3000 rubles. and provide the appropriate document. If you are a parent (guardian, stepfather or stepmother) and have a child (children), you are entitled to 400 rubles. deduction and 600 rubles. for each child not older than 18 (or not older than 24 years old, if he studies full-time). If the child is recognized as disabled or in the event of the death of the spouse, as well as for single parents, guardians and adoptive children, the deduction amount is doubled, but only to the parent on whose dependent the child is.
An employee cannot apply for a deduction in another job, “part-time” if the deduction is already provided for the main job. And vice versa. In other words, only one employer can provide a tax deduction. If the combination of posts takes place in the same organization as the main job, the deduction applies to income from an additional rate.
How to reduce tax: illegal methods
There is a non-legal, but still common way to reduce taxes, despite the tightening of legislative norms - this is “gray” (employment for low wages, which is supplemented by large monthly payments of cash, not fixed anywhere) and “black” salaries ( without formal employment).
What payments are not taxed
Salary taxes are accrued in accordance with the 23rd chapter of the Tax Code of Russia. The content of the chapter establishes the difference between an employment contract and civil law. In the latter case, no personal income tax is levied.
There are also salary accruals from which taxes cannot be calculated (Art. 217): from remuneration and lump-sum payments of material assistance (money accrued with salary, for example, for an employee’s funeral or purchase of medicines), including compensation for trips to a sanatorium for employee and members of his family. For example, if the salary consists of a salary and interest payments, for example, for high sales, the tax amount will be lower than if the salary was compiled differently (with a higher salary and low premiums). This is the practice in large firms. Since this approach is beneficial to both the leader and subordinates.
However, from premiums, bonuses and other surcharges 13% are calculated.
All types of official compensation, gifts worth more than 4 tons. taxed. Moreover, 13% are taken from the amount of more than 4 thousand rubles. For example, if the value of the gift is 10 thousand, then the tax will be 13% of 6 thousand rubles.
Punishment to the employer
All payroll taxes are displayed in the accounts of the accountant. Each employee has the right to familiarize themselves with them by requesting a 2-NDFL certificate.
For violation of the provisions of the Tax Code in Russia, both the administrative and criminal liability are provided for (by the Criminal Code) (Articles 198 and 199 of the Criminal Code). For example, in accordance with Article 123 of the Tax Code, if salary taxes are not listed in the budget, a fine is charged from the employer (20% of the amount that should have been transferred).