The tax on personal income is abbreviated as personal income tax. 2017 brought a number of changes for those who enjoy tax deductions. Rather, only certain categories of persons are affected. So, the amount of deductions for parents with children with disabilities is changing. However, tax benefits are not limited to parents. But a full package of documents should be provided, which will confirm the right to a tax deduction and reduction of the tax base.
Who does personal income tax come from?
This tax is levied on those who receive any income. That is, any working person pays a certain amount to the state treasury. Its percentage varies depending on whether a person is a resident of the country, as well as what kind of income he receives: from core business or dividends.
In most cases, any citizen of the Russian Federation pays to the tax service an amount equal to thirteen percent of wages. Do personal income benefits apply to any category of citizens? Yes. However, the percentage does not decrease, only the tax base changes.
What is the tax base?
Under the base refers to the amount that is taxable. That is, if a person has an accrued wage in the amount of ten thousand rubles, then the thirteen percent described above is taken from it.
That is, as a result, the employee will receive 8700 rubles in his hands. Of course, each case should be considered separately. This is due to the fact that there are a number of charges that are not taxable at all.
What can not be taxed?
So, what types should be immediately excluded from the tax base? It is difficult to consider the benefits of personal income tax, as they are enjoyed by all citizens of the Russian Federation, without exception. This is spelled out in the country's Labor Code.
First of all, it is worth noting financial assistance. According to current legislation, an employee has the right to material assistance of up to four thousand rubles, which will not be taxed with thirteen percent. It is worth considering that the calculation of the total amount is taken on an accrual basis from the beginning of the calendar year. That is, if in January the employee received four thousand rubles in honor of the new year, then all other accruals of material assistance will be taxed on income.
The second point is considered compensation payments. For example, with a reduction in staff. This also includes compensation that an employee receives for a medical examination upon entry to work.
Who can get tax benefits?
Personal income tax benefits can be received by different categories of persons.
The first include those who have the right to personal deduction. If a person has a certificate of participation in hostilities, then he has the right to a monthly deduction in the amount of five hundred rubles. This means that this amount will not be subject to thirteen percent. This group also includes persons with disabilities of the second and first groups.
The second group is entitled to personal income tax benefits for children. And it does not matter whether a single parent or not. Only the deduction amount is changed, not the fact of receipt. It is also worth noting that in the personal income tax of 2017 there have been changes. The amounts due to guardians and parents of children with disabilities have changed. The former receive six thousand deductions, while parents are entitled to twelve.
What do you need to get a deduction for yourself?
It is immediately worth noting that until 2011, every citizen had the right to a deduction of 400 rubles. However, in the future this function was removed, but the deductions for children were increased.
Personal income tax exemption is granted only after an employee brings a package of documents to the accounting department:
- Personal statement. It can be filled in free form, and can be carried out on the model of the enterprise. It must be indicated why the citizen has the right to deduction, and a list of documents is attached.
- A copy of the certificate of participation in the hostilities or a copy of a certificate of disability. It is noteworthy that the certificate is issued indefinitely, while a certificate of disability may have its term. In such a situation, you will have to update it annually and write a new statement.
- Certificate in the form 2-NDFL, if the employee gets a new job. This refers to the documentation for the current year. That is, if an employee wants to receive a personal income tax deduction in 2017 at a new place of work, and he left the previous one in 2016, then he does not need certificates.
Parents: a package of documents
For those who have children, but at the same time are married, or the child has officially two parents, there are also benefits. What is needed in this case?
- Application for personal income tax relief. It indicates the name of the employee, as well as the data of the child or children (surname, name, patronymic, date of birth);
- Copies of the birth certificate of children.
- If children are over 18 years old, but are studying in an educational institution on a full-time basis, then an original certificate from the place of study is required, which confirms this fact.
- If one of the parents changed his surname and the documents on employment and birth certificate contain different data, you must also bring a certificate of change of surname.
- Certificate of personal income tax for the current year in the event that the employee got a new job.
Single parent: what is needed?
If the employee fits the category of “single parent”, then deductions are provided to him in double size. If the first child is usually given a deduction in the amount of 1,400 rubles, then a single mother receives 2,800 rubles.
What documents for personal income tax benefits should widows and single mothers bring? In principle, the list is repeated. However, in addition to the main package of documents that parents bring in complete families, they also need to bring a certificate in form 25, which confirms the status of a single mother, or the death certificate of the second parent.
It is also necessary to bring a copy of the passport every year, especially the page on marital status. Benefits for a single parent expire from the month following the month of marriage. Therefore, many employers ask employees to include in the statement a phrase that they undertake to report a change in their marital status.
How are taxes calculated for those who have benefits?
Each employee can independently check how the accounting department works. To do this, you need to make simple calculations of benefits for personal income tax.
The amount of employee salaries should be reduced by the amount of deduction. So, if a child has a single parent, then he can safely subtract 2,800 rubles from his earnings. And the number already received is multiplied by thirteen percent.
It is also worth noting that the amounts for each child vary. If the first and second full families receive 1400 rubles each, then the third will already bring a deduction in the amount of 3000 rubles. So, a parent who has three children can hope that the amount of 5800 rubles from his earnings will not be taxed. And this is 754 rubles per month, which settle in the pocket of the employee, and do not go to the state fund.