Performing duties at the workplace, each specialist expects to receive a financial reward in return. Simply put, wages. From the point of view of the legislation of the Russian Federation, this is profit, which must be taxed without fail. It is paid by both legal entities and individuals. Since we are talking about employees, for them the law provides for the mandatory payment of personal income tax.
Features
It should be noted right away that personal income tax is supposed to be paid not only from wages, but also from all other income that an individual receives. However, in this article we are only interested in the size of deductions from employees, since this topic has some features.
So, if you are officially employed in any organization, you do not need to personally file a declaration. This is due to the fact that the functions of a tax agent for employees are performed by their own employer. His responsibilities include calculating the amount of mandatory contributions with their subsequent transfer to the state budget.
The accountant of the organization must know how much personal income tax is calculated from the salary. This will allow you to correctly carry out calculations and in the future do not have difficulties with representatives of the tax service.
What income is paid?
An interesting fact is that employed individuals are required to pay personal income tax not only from wages, but also from some other income:
- Holidays, as well as benefits that are paid in connection with temporary disability.
- Prizes.
- Cash gifts, if their set price exceeds four thousand rubles.
Calculation Procedure
Knowing how much personal income tax is calculated from the salary, it is not difficult to make calculations. The whole algorithm is extremely simple and includes only two components:
- Determination of tax base. This is the total amount of income of an individual with whom personal income tax is calculated. It should be noted that the salary accrued by the employer may not be fully taxed, but be reduced by deductions due to the individual. However, this is a separate issue.
- Bet selection. Simply put, you need to know how much personal income tax is calculated from s / n in a particular case. Because the rate under certain conditions may vary. Even if workers work in the same organization.
Accrual conditions
So, we come, perhaps, to the most important issue. How much personal income tax is calculated from wages?
It’s not naive to believe that for all employees there is a universal rate of thirteen percent. There are some important conditions under which it can be increased.
How much personal income tax is calculated from wages depends on the residence. Let's find out what lies behind this.
If during the last twelve months an individual arrived in the Russian Federation for at least 183 days, he is called a resident and a rate of thirteen percent is set. It is worth noting that in the period equal to 183 days, also include the absence for reasons of treatment or education outside the Russian Federation.
How much personal income tax is calculated with RFP if an individual does not correspond to this condition? This, I must say, is a separate issue.
If an individual stays in the Russian Federation for less than 183 days for twelve months, he is called a non-resident. For such citizens, the law sets an increased rate of 30%
An important condition in this case can be called the fact that the fact of residence is calculated depending on the date on which the accrual of personal income tax occurs. When changing the status, the tax rate for an individual must also be adjusted.
Exceptions
So, now you know how much personal income tax is calculated from the salaries of residents and non-residents of the Russian Federation. However, for the latter, the legislation also provides for some exceptions.
Four categories of non-residents are distinguished from which personal income tax is levied at the level of thirteen percent. These include highly qualified specialists, citizens from the EAEU countries, specialists who work under the conditions of a patent, refugees.
Formula for calculating personal income tax
Now you know what rates apply for different individuals in the Russian Federation. Accordingly, you will not make a mistake in calculating income tax.
So, the formula for calculating personal income tax is incredibly simple: NB * C.
In accordance with the above formula, you need to multiply the tax base and the rate established by law for a particular individual.
If you already know how much personal income tax is calculated from wages, then the question of calculating the tax base remains open. Let’s take a closer look at it so that further calculations will not cause you any difficulties or difficulties.
How is the tax base calculated?
To clarify this indicator, accountants use a simple formula:
D - V.
In accordance with the above formula, you need to know two indicators.
D is the amount of income that is accrued to the employee and is taxed at the rate established in accordance with the law. Recall that for non-residents it is 30%, for residents - thirteen.
B - represents the amount of deductions that a citizen can use. For example, social, property, etc. This is a pretty broad topic. For example, if there are minor children, the tax base is reduced by one thousand four hundred rubles.
So, now you know how much personal income tax is calculated from the salary and how to make these calculations. This will allow employees to make sure that the accounting department correctly carries out contributions to the state budget.
Examples
It is not enough to know only the theoretical aspect of the question of how much personal income tax is calculated from the salary. It is also advisable to familiarize yourself with examples of such calculations.
So, suppose that the salary of a resident of the Russian Federation is ten thousand rubles, and he is not entitled to receive any tax deductions in accordance with applicable law.
The tax base in this case is ten thousand rubles, and the rate applicable to residents is thirteen percent.
Total, in our example, personal income tax will be 1,300 rubles.
And if the same employee has two minor children, the same tax base will be reduced by 2,800 rubles. That is, personal income tax will be charged in the amount of 7,200 rubles. In this case, the amount of tax transferred to the state budget will be slightly lower and amount to 936 rubles.
As you remember, for non-residents, a different rate is established by Russian law at thirty percent. Accordingly, with the same income level as in the above examples, personal income tax will already amount to 3,000 rubles.
Due date
The legislation establishes not only the size of personal income tax, but also the period of transfer to the state budget.
For example, if an employee was paid remuneration for the performance of duties, it is necessary to pay personal income tax on the day after the estimated day.
From vacation and sick leave is allowed to make deductions on the last working day of the month in which the corresponding payments were made.
Particular difficulties may arise when paying personal income tax on vacation and sick leave. Let's clarify this nuance.
So, if an employee went on vacation in January and returned in February, tax is paid on the last working day of January. Since it is this month that the funds are transferred to the employee.
Summarizing
After reading this article, you should have found important questions regarding the deduction of personal income tax from wages. This applies not only to the interest rate established for residents and non-residents of the Russian Federation. We remind readers of one curious feature. Despite the fact that personal income tax is deducted from wages from employee income, the state lays obligations on the transfer of funds to the state budget on employers.
Another important feature is that personal income tax is accrued not only on wages, but also on other incomes of employees paid by the employer. For example, this applies to bonuses, vacation pay, sick leave, etc. The rate is the same as for the salary.
Individuals have the right fixed by law to pay personal income tax not on the entire amount of income received, but to reduce them by the amount of tax deductions. This reduces the amount of tax paid.