The main, and sometimes the only source of income for the majority of citizens is wages, which are considered by tax legislation as the profit of an individual. Salary deductions are made not only in Russia, but also in all countries with a developed tax system.
Individual taxation
By withholding tax on personal income, the state treasury is continuously replenished, which is not only a guarantee of the uninterrupted payment of social benefits and salaries to teachers, doctors and other representatives of the public sector, but also the implementation of planned state programs.
Before determining the size of the deduction from the salary, you need to know exactly about the amount of all taxes and contributions, including those that are paid for the employee by the employer. These types of fees do not affect the final amount of earnings. An entirely different matter is personal income tax (personal income tax). This tax is withheld directly from wages after their final formation.
Withholding Tax Calculation Algorithm
Every employee should know what deductions from the salary are made by the employer. To determine how much tax has been withheld, you need to follow a brief instruction:
- Set the tax base, that is, the amount from which deductions will be made. We are talking about salary before personal income tax. How to do it? The easiest way is to look into the employment contract, which usually indicates the salary of the employee, excluding tax deductions.
- Determine which tax rate applies.
- Based on the available data, calculate personal income tax.
- Make a deduction from the salary of income tax, then proceed to the calculation of the amount of insurance contributions and contributions to the PF of the Russian Federation.
Personal income tax is the main and mandatory tax. Its payers are all citizens of the Russian Federation and foreigners. Moreover, Russians and foreign citizens permanently residing in Russia and officially employed at the enterprise of any form of ownership, give away 13% of their monthly salary. Non-residents pay personal income tax in the amount of 30% of income. The procedure for withholding income tax is established by the Tax Code (Article 224).
Right to a standard tax deduction
In this case, not deductions to the state budget are meant, but the opportunity to take advantage of the privilege and save on obligatory payments. Tax preferences are standard and property. The first type of benefits is granted to certain categories of taxpayers. Reduce the tax base by 3,000 rubles. can:
- persons who participated in the liquidation of the Chernobyl accident and the Mayak production association;
- disabled veterans of the Great Patriotic War;
- former military personnel who have a disability group I, II and III as a result of a military injury.
Other citizens may also apply for payroll deductions. Which individuals can count on a benefit of 500 rubles. for each month of the tax period?
- Heroes of the USSR and the Russian Federation, holders of the Order of Glory of any of the three degrees;
- persons who survived the siege of Leningrad;
- former prisoners of Nazi concentration camps;
- invalids of I and II groups, invalids since childhood;
- citizens who donated their bone marrow to save the lives of others;
- family members of servicemen who died as a result of wounds, shell shock or mutilation, who took part in wars on the side of Russia.
Citizens raising minor children may also qualify for a tax deduction. The amount of 1400 rubles is taken from the salary, if one child is dependent on the employee, 2800 rubles. - if two children are brought up in a family. For parents with many children, the tax deduction is 3,000 rubles, and 6,000 rubles. have the right to return the legal representatives of a child with a disability. Salary with tax deduction is also applied to older children who study in higher education on a full-time basis until they reach 24 years of age. The calculation of benefits is carried out by the accountant of the company where the taxpayer works. As a rule, the deduction from the salary of employees is made during the period of financial reporting.
What is a property tax deduction
This benefit is granted to citizens who have purchased housing. Property deduction is the amount that can actually be deducted from taxable income. After applying the benefits, the tax is not calculated on the entire salary, but only on the difference between income and deduction. If the personal income tax has already been paid, it can be returned from the budget. Thus, the state partially compensates the expenses of Russians for the purchase of real estate.
The personal deduction for personal income tax may well exceed the salary - this should not be surprising. After all, the maximum amount of benefits when buying a home can reach 260 thousand rubles, which is 13% of 2 million rubles. - the limit value of housing, which the state does not tax. In addition, you can get a deduction and interest if the apartment was purchased in a mortgage. The maximum amount of preferential tax base is 3 million rubles.
At the same time, attention should be paid to the fact that only officially employed citizens can return 13 percent of the deduction from salary. For example, an individual entrepreneur who pays taxes under a simplified taxation scheme will not be able to take advantage of the exemption.
Example of payroll deduction
First of all, it is necessary to summarize all income for the previous tax period and multiply the result by 13%. The amount received is the maximum that a citizen can count on. Now you need to add the monthly salary to the deduction of personal income tax. How to calculate it and where to get such information, if the amount is given out already after tax deductions? For convenience, you can use the checklists for each worked month in the tax period. They are popularly called "pills." The column "Total accrued" indicates salary before taxes.
For example, turner Ivanov purchased an apartment worth 1.5 million rubles. The maximum amount of tax deduction may be 195 thousand rubles. Ivanov receives a monthly salary of 30 thousand rubles, respectively, for a year his income amounted to 360 thousand rubles. Multiplying this amount by 13%, we get the annual personal income tax, which can be returned from the budget. It is 46,800 rubles. Thus, having worked the entire tax period and paying personal income tax in the amount of the specified amount, Ivanov has the right to apply for full income tax refund. The remainder of the amount (195,000 rubles. - 46,800 rubles. = 148,200 rubles.) The taxpayer will be able to return in subsequent years.
About premiums
The norms of the Tax Code of the Russian Federation determine the obligation of the employer to pay insurance premiums for each employee. Unlike income tax deduction, these fees are charged on income. In general, the amount of insurance premiums is at least 30% of monthly earnings. These fees are provided for by civil contracts or labor contracts for each employee who is not engaged in private entrepreneurial activity.
The general concept of “insurance contributions” refers to not only contributions to the Social Insurance Fund in case of disability or maternity leave, but also payments to the Pension Fund of Russia, from which pensions and benefits are subsequently paid. For individual citizens, employers pay premiums at a lower rate. Preferential categories include:
- agricultural workers;
- private entrepreneurs;
- non-profit organizations engaged in folk arts and crafts;
- enterprises with disabled employees;
- public organizations of persons with disabilities,
- other institutions provided for by the Tax Code of the Russian Federation.
In addition to regular monthly contributions to the Social Insurance Fund and the Pension Fund, the employer is obligated to pay injuries. This applies to enterprises whose employees are at high risk of damage and the development of occupational diseases. Employees of such enterprises are subject to compulsory insurance. The amount of the contribution is established by management, but the law defines its minimum and maximum values - at least 0.2% and not more than 8.5% of the salary of an employee.
Today, employers pay several types of insurance fees, which are mandatory:
- contribution to the RF PF - it is impossible to refuse to pay this type of insurance, the payment amount is 22% of the salary;
- medical insurance - contributions to the compulsory medical insurance in the amount of 5.1% of earnings entitle the employee to apply for free medical care to budgetary institutions;
- contributions to the Social Insurance Fund - payments in the amount of 2.9% are deducted in case of temporary incapacity for work and maternity leave;
- accident and occupational health insurance - the minimum contribution amount is 0.2%.
Thus, the employer must pay for each employee at least 30.2% of the salary as insurance contributions. Moreover, salary before taxes is taken into account. For example, an employee is charged 15 thousand rubles a month, but, in addition to this amount, the employer must pay insurance contributions 4530 rubles. The salary, taking into account the deduction of taxes, which the employee will receive on hand will amount to 13,050 rubles. To avoid errors, tax and insurance deductions must be accounted for.
Optional employee deductions
All of the above types of tax and insurance fees are mandatory. Now let’s dwell on the deductions from earnings for which the employer is entitled exclusively. The possibility of withholding additional funds is provided by law, but, unlike mandatory fees, the failure to pay which threatens the employer with serious fines, only the company should be interested in receiving these contributions. It has the right to withhold a specific amount from the salary of a subordinate in the presence of certain circumstances, but is not required to do this.
Unworked advance and return travel allowance
Use of this type of deduction is allowed only in cases when employees leave for the annual leave due before they have time to work out the issued advance payment. For clarity, you can imagine a company in which the amount of the advance payment is 40% of the salary of employees. Subordinates receive an advance payment at the beginning of the month, regardless of how many hours or days they managed to work by the time of payment.
For example, one of the employees went on vacation a couple of days after receiving the advance payment. Acting in the interests of the company, the accountant has the right to apply the formula for deducting advance payments made in advance from vacation payments. In the end, the employee will receive vacation pay by 40% less. In order to avoid all kinds of conflict situations, experts recommend that employers not establish advance payments in the amount of more than 20% of salary.
In the program, which is used in the professional activities of 1C accountants, the payroll deduction can be calculated automatically. According to a similar scheme, the retention amount of other types of prepayment is calculated.
The Labor Code of the Russian Federation (Art. 68) provides a list of expenses that an enterprise must pay to an employee sent on a business trip. Fuel, travel tickets, payment for hotel rooms, the purchase of office supplies - the employer gives the employee an advance payment for all expense items. Returning from a business trip, the employee is obliged to hand over a business trip sheet and report on the expenses spent. Moreover, it is important to confirm each item of expenses with documents (by check, receipt, invoice, etc.).
If, after a trip, the employee has money left for a business trip, he must return it to the company. If the employee is in no hurry to return the balance, the employer has the right to make the corresponding deductions from the salary. How to calculate the amount of debt? It is very simple to do this: from the total amount of the advance allocated to the employee for the trip, it is necessary to take away all expenses confirmed by documents.
Compensation for property damage
Regardless of whether the employee has a large salary or a minimum wage, the employer has the right to make deductions in order to compensate for material damage only after the guilt of the subordinate is proved. To do this, conduct an internal investigation and study in detail all the circumstances of the case. In controversial situations, a commission subordinate to the regional labor inspectorate is invited to the enterprise. Accordingly, the amount of compensation will be determined by the competent authorities, and not by the employer.
If the employee’s guilt is proved, taking into account his actions or inaction, the connection between material damage and his motives is determined, this does not mean that the employer can unconditionally recover the necessary amount from the employee’s salary. The subordinate, who does not agree with the decision of the employers or the labor commission, has the right to challenge it in court. As soon as the investigation is completed, the amount of compensation for material damage is assigned, and the employer is empowered to withhold the necessary amount from the employee’s salary. The amount of the deduction should not exceed a fifth of the salary, therefore it is allowed to withhold funds in compensation, the company may for several months or years, depending on the amount of damage.
What income can not be withheld taxes
Labor legislation provides a list of income that is not subject to taxation and recovery. Whatever amount the employee owes to the enterprise, only part of the salary can be withheld. For example, money received in the form of compensation for harm to health, occupational diseases and injuries received during the performance of professional duties are not taxed at all. It is allowed not to pay fees to the state treasury from payments received by persons who have lost the breadwinner in the family.
Allowances for the maintenance of children, one-time payments for the burial of family members and close relatives also do not apply to the tax base. By law, alimony payments may be recoverable. Pensions do not withhold taxes.
How to determine the amount of taxes online
Payroll tax withholding can be calculated using the online calculator. On the official portal of the Federal Tax Service www.nalog.ru, in the personal account of the taxpayer for individuals, it is proposed to use a simple program for calculating taxes and insurance payments.
To carry out the calculation online, you must enter the amount of earnings for a specific period, indicating the right to a tax deduction. With a small salary, personal income tax will also be small, but due to the benefit, its size can be reduced. This online service helps to quickly calculate the amount of wages personally for each taxpayer.
In some cases, it will not be possible to use the calculator without an accurate indication of average earnings, the number of days worked in the tax period, overtime hours, fines collected, accrued bonuses, social contributions and other deductions provided for in the employment contract. It is important to enter information about the employee correctly - then the system will give the correct result with information about tax and insurance contributions.
Features of tax calculation and withholding
Each enterprise has its own rules. Labor and tax laws suggest employers use various forms of payment and withholding mandatory budget payments. In accordance with the Labor Code of the Russian Federation, enterprises are recommended to pay employees at least twice a month, while it is permissible to deduct personal income tax and insurance contributions once a month.
No mandatory payments are deducted from the advance. As a rule, it is a fixed part of the salary established by the labor agreement. All other payments (hospital, vacation, compensation, etc.) are calculated directly taking into account wages at the end of the month.
It is interesting that the difference between the salary before deduction of obligatory payments and the “net” earnings received on hand should not exceed 33%, where 13% is the standard personal income tax, and the remaining 20% is the maximum amount of additional deductions.
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