The tax base is payments and remuneration that are accrued to workers recognized as objects of taxation during the payment period, and to those who have not been washed. In addition, these are the benefits that some payers are entitled to. The tax base is calculated for each employee separately. Moreover, income received from other employers will not be included, and taxation will be calculated by each of them individually. When calculating, all categories of mercenaries should be taken into account, as well as the material benefits received from the entrepreneur by them or their family members. The accrued amount of certain fees and payments is not subject to taxation.
There are several types, among which it is possible to determine which are not subject to taxation. You should familiarize yourself with them.
The first type includes payments made on the basis of agreements of copyright, labor, license or civil law type. Compensation is not subject to taxation, which are associated with:
- compensation for damage associated with any damage to health;
- unpaid accommodation or utilities;
- payment in kind;
- dismissal of workers and compensation for unused vacation ;
- performance of various labor duties.
In addition, the tax base for income tax does not include travel from the Far North to a vacation destination for workers in the area and their families, the cost of uniforms or uniforms issued, and the amount of travel benefits.
The next type of payment is social and material benefits. The tax base does not include financial assistance provided to employees by organizations, as well as retired mercenaries due to disability or in connection with retirement, if it amounts to no more than two thousand rubles per individual per year. The sums of one-time material assistance provided by entrepreneurs are not subject to taxation: victims of terrorist acts in the territory of the Russian Federation, members of the family of a deceased employee, as well as in the case of support for victims of natural disasters and other emergency situations.
If we talk about insurance payments, the tax base does not contain the amount of contributions under the contract of compulsory and voluntary insurance of mercenaries, providing for payments to compensate for harm caused to their health or life. Also, this does not include payment of medical expenses to individuals with the condition that it was not committed.
The tax base, in addition to the main types of amounts subject to taxation, also does not include state benefits, which are paid, according to the legislation of the Russian Federation and the decision of local authorities. These include amounts issued in the amount of not more than ten thousand rubles once every three months to each member of the trade union at the expense of the corresponding membership fees.