Formula for calculating personal income tax from wages. How to calculate personal income tax from the amount of salary and other types of this tax

Income tax is paid on all types of cash receipts to an individual, individual entrepreneur. And filing a declaration and deducting contributions is the responsibility of the organization in which employees work. She acts as a tax agent for them and must know exactly how to calculate income tax, including from the amount on hand.

Normative base

The main document is the Tax Code of the Russian Federation:

Art. 210 - tax base;
Art. 217 - non-taxable income;
Art. 218 - 221 - deductions;
Art. 224 - rates;
Art. 225 - calculation procedure;
Art. 226 - features of the calculation.

What you need to know

The tax agent makes all the necessary calculations and sends funds to the budget. The procedure for calculating personal income tax fixed by the provisions of the Tax Code of the Russian Federation. They say that employed citizens give to the budget the amount withheld from:

wages;
premium accruals;
cash gifts;
sick leave.

For the correct calculation of the payment to be made, it is necessary to strictly observe procedure for calculating income tax:

Determine the tax base (hereinafter - NB) - to sum up all the income of a person received in material or monetary form over the past year. In 2016, the calculation scheme remained the same.
Specify the interest rate. For residents, it is 13%, and non-residents deduct 30% of the income received in the territory of the Russian Federation. Upon receipt of profit from deposits in the bank, the presentation of cash prizes and in other cases, 35% is set.

Calculation of income tax from salary

Before paying for work, the organization withholds income tax. Let's show how to calculate income tax from salary in a year. The algorithm is this:

1. Determine NB by the formula:

NB beginning of the year = D - Deductions

NB beginning of the year – the tax base required for the calculation. It is taken from the beginning of the year to the previous, and then the current month.

D - income accrued from the beginning of the year and subject to withholding tax. Sum up for each month.

Deductions - amounts that reduce the amount of NB. The most common ones are:

standard - provided to working parents, guardians, disabled people;
social - laid down for paying for education, treatment or making additional contributions to a pension;
property - give for the sale, purchase or construction of real estate (condition: ownership - more than three years);
investment - the sale of securities or profit from a deposit to an account.

Keep in mind that income tax is not withheld from state benefits, pensions, alimony, remuneration to donors, grants to support scientific activities, etc. The full list contains Art. 217 of the Tax Code of the Russian Federation.

how to calculate income tax from salary. Formula

mon pr.mon. = NB nach.y. x 13%

mon pr.mon. - income tax accrued for the period from the beginning of the year to the previous month.

Mon current month = Mon of the beginning of the year – Mon, other months - payments for the current month.

Example 1
The sales department economist Osintsev, who works at Arctur LLC, is paid a salary of 28,600 rubles. In addition, he was engaged in preventing the consequences of the disaster at the Chernobyl nuclear power plant, so he was entitled to a deduction of 3,000 rubles. In addition, he has an adopted son at the age of 9 years. In June, a bonus was paid - 8700 rubles. How to calculate personal income tax to hold for June?

Solution:

Income for January-June, taxable at a rate of 13%:
28 600 x 6 months + 8700 = 180 300 rubles
The deduction for Osintsev will be:
3000 x 6 months + 1400 x 6 months = 26 400 rubles
Income tax deducted for January-June:
(180,300 - 26,400) x 13% = 20,007 rubles.
Cash held for January-May:
600 x 5 months - (1400 x 5 months) - (3000 x 5 months)) x 13% = 15,730 rubles.
The desired value will be:
20 007 - 15 730 \u003d 4277 rubles.

The accounting department of Arctur LLC should send to the treasury for Osintsev for June 4277 p.

How to calculate income tax on money to be issued

Sometimes employers cooperate with individuals semi-officially. That is, they pay extra wages "in an envelope." Legislation does not approve of such actions, because many organizations avoid fulfilling legal obligations. Then two questions arise: how to calculate personal income tax from the amount on hand and payroll?

One of two formulas is used to calculate:

ZP early. - salary from which income tax is calculated;

RFP - cash transferred to the hands.

Example 2
The sales manager of Vishnevskaya, who works for Edelweiss CJSC, is paid 21,500 rubles per month by agreement with the employer. How to calculate personal income tax And the amount on which the tax is withheld?

Solution:

CJSC "Edelweiss" pays Vishnevskaya a salary of 24,712 rubles, from which 3,212 rubles. contributes to the budget.

The organization may employ employees who have such financial obligations that do not reduce the NB. For example, when deducting alimony, personal income tax is withheld not from the amount handed out, but from the accrued salary. According to Art. 81 of the RF IC, their size is:

1/4 of earnings - for one child;
1/3 - for two children;
1/2 - for three or more children.

Example 3
Orlov, an employee of Antey LLC, was paid a salary for June - 35,977 rubles. He is divorced from his wife. By court decision, he is obliged to pay alimony for a minor daughter (25% of income). The tax base, taking into account the deduction for the child, will be:

Period	Amount, r.	personal income tax, r.
January-May	172 885	22 475
January June	207 462	26 970

How much money should be given to Orlov in his hands?

Solution:

The share of alimony will be:
35977 x 25% = 8994.25 rubles

Calculation of the amount of personal income tax of the taxpayer:
26970 - 22475 \u003d 4,495 rubles.

Cash given to Orlov in his hands:
35,977 - 8994.25-4,495 \u003d 22,487.75 rubles.

Antey LLC must pay Orlov 22,487.75 rubles.

Calculation of income tax from the salary of a non-resident

Individuals who actually reside in the territory of the Russian Federation for less than 183 calendar days (continuously, during the year) are considered non-residents. Deductions for them will amount to 30% of income. They are determined by the formula:

PN = NB x 30%

Exception: earnings of highly qualified foreign specialists are taxed at a rate of 13%.

Example 4
Sidorov works as an ERBS driller at Trans Technology. Mode of operation - rotational 60/30. Salary - 70,000 rubles. The employee is a non-resident of the Russian Federation. Determine the amount paid for August. Initial data:

Solution:

The amount of money withheld from an employee in August:

123,480 - 103,080 = 20,400 rubles

Payouts will be:

70,000 - 20,400 = 49,600 rubles

The Trans Technology company is obliged to hand over 49,600 rubles to Sidorov.

Every working person in the Russian Federation pays a tax on their income, which is otherwise called personal income tax. The country's tax code states that personal income tax is 13% of the salary for Russian residents and 30% for non-residents. Each employer, whether it is a government agency, a large entrepreneur or an individual entrepreneur, is a tax agent and is obliged to send appropriate deductions from the salaries of his employees. Below we will figure out how to calculate personal income tax from a salary.

Before you understand how to calculate the tax, you need to get acquainted with such an important concept as the tax base. This characteristic is applicable for each object of taxation (for example, income) and is designed to measure this object, in other words, to quantify it. As soon as the year (current, calendar) of another tax period comes to an end, the tax base receives a definition. Each type of tax has its own mandatory period, which will be calculated in a month, three months (quarter), a year, and so on. At the same time, the tax period can be divided into several report periods, at the end of each of which the agent organization will pay advance tax payments.

Many companies pay quarterly and monthly upfront payments throughout the year. How to calculate them yourself and who should pay, we will consider in a special one.

How to know this period? The moment of creation of any organization will be considered the day when it is state registered. If this happened not at the beginning of the calendar year, then the time before the end of the year will be considered the first period of taxation. For example, the firm started operations on December 1, 2016. Then its first tax period is from December 1, 2016 to December 31, 2017. If before the end of the year the organization ceased to exist and was liquidated, the tax period will be the period from the beginning of the year until the day when the liquidation was officially recognized.

Organizations that have received the status of tax agents must make the payment of funds to the state treasury no later than one day following the day of payment. Of course, that payments are taken into account by the accounting department, which fixes such points as:

Income from labor in the name of employees.
The amounts due to employees due to life situations of a different nature of deductions.
Calculations already calculated for sending to the country's treasury.
Funds actually sent to the budget.

For reporting use specialized forms, the form of which is established by the state. Payment to the budget of the discussed tax variety by individuals is made no later than July 15.

According to Article 210 of the Tax Code of Russia, when determining the tax base, it includes such forms of income of payers:

monetary;
natural;
material.

Each of these types has its own tax rates, so the tax base is calculated differently for each form. Thus, the tax base is a value with which you can calculate the amount of tax by multiplying it by the tax rate. The value of tax calculations, multiplied by the unit that measures the tax base, is called the tax rate.

The tax rate is a mandatory element and the main criterion for calculating any tax, established by the Tax Code of the Russian Federation

Tax rates in the Russian Federation

The standard rate of 13% of the income received will be mandatory “removed” from the entire amount of the salary that is given to the citizen. Say, if an employee signed an agreement where his salary is 20,000 rubles, then in fact he will receive less, that is, 17,400 rubles (minus 2,600 rubles as personal income tax). However, most often the salary for candidates is announced already taking into account tax deductions. This will also include "sick leave" and "holiday" payments.

At the same time, 30% has already been established for non-residents of the country, which will be deducted from the earned labor profit. The personal income tax rate will be 13% only for the following categories of non-residents:

visa-free migrants;
members of the Eurasian Economic Union;
foreign specialists with a high level of qualification;
refugees.

Another type of income is dividends (profits received from shares by joint-stock companies), since 2015 taxable at a rate of 13% of the amount received (previously - nine percent). For non-residents of Russia, this rate automatically rises to 15%. If a citizen decided to try his luck and won a cash prize in the amount of more than 4 thousand rubles, 35% of this amount will be withdrawn from him, the same applies to funds received on deposits in credit organizations, as well as income from savings on interest upon receipt loans.

What income is not taxed?

According to the Tax Code of Russia, personal income tax is subject to everything that may fit the definition of "income". But there is a specific list of income that is not taxed. Moreover, in this case, it does not matter whether a resident or a non-resident of the country receives these incomes. These include:

Gifts worth less than 4 thousand rubles received by an employee or former employee (retiree) from the employer.
Pension accruals for citizens who have reached the legal age for retirement.
Payments to citizens recognized as disabled in the medical and social bureau through an examination carried out by the organization.
Financial assistance in the amount of less than 4 thousand rubles received by an employee or former employee (pensioner) from the employer.
Financial assistance to low-income families whose status is confirmed by the state.
Payment from the employer's net income for medical care for its employee or members of his family.
Cash benefits for pregnancy and childbirth, alimony.
Blood Donor Rewards.
Compensation for damage to the health of an employee.
Compensation for the cost of vouchers to sanatoriums and other institutions related to the improvement of citizens.
Expenses for professional development of an employee.
Payment for retraining, education or training of an employee.
Scholarships received by students of higher educational institutions.
Grants for educational or scientific activities.
Compensation in connection with dismissal, the amount of which is not more than three times the average monthly salary (six times the amount for residents of the Far North).
Financial assistance to the family of a deceased employee.
Financial assistance paid to citizens affected by a natural disaster or other emergency.
Compensation to an employee for the cost of paying interest on a loan for the construction or purchase of real estate.

Help on form 2-NDFL: tax rates

For each tax rate, a separate 2-NDFL certificate must be filled out without fail. If an employee receives a salary subject to 13% tax, and he also won the lottery (the winnings are taxed at a 35% rate), the 2-NDFL form is filled out for him twice, each certificate reflects its type of income and its taxation.

Important point! If the form indicates that an individual has Russian citizenship, it is not necessary that the payer receives the tax rate due for a resident of the country. When summing up the results of the year, it may well turn out that a citizen of the country is not its resident.

Recall that a resident of the Russian Federation is a person who lives on its territory for at least 183 days during the next twelve months in a row. An exception is made for:

representatives of local governments;
in the service of the military;
employees of law enforcement or government agencies;

The status of residents is not lost by people making short-term trips (no more than six months in a row) related to receiving medical care or education, working trips for the purpose of extracting hydrocarbon resources from deposits in the seas.

Tax rates: what types are there?

There are four main types or types of tax rates. Traditionally, based on the method of accrual, they are called regressive and progressive, solid and proportional. Let's analyze each of them.

Table 1. Types of tax rates

View	Meaning
Stakes are fixed (or real)	They are set in absolute amount for the entire tax object or unit, regardless of how large the financial base is. These rates are quite simple both for the control of supervisory authorities and for payment by citizens. Fixed rates are used in the case when the object of the tax payment is represented by any quantitative characteristic, except for the cost. The disadvantage of using fixed rates is that they increase with inflation so that the state can not lose an acceptable level of tax collections.
Proportional rates	They are those that are expressed in a specific percentage of the tax base, regardless of its volume. They are used when cost characteristics are used as a tax (financial) base. Proportional rates are always universal, since they do not require indexation while maintaining the general tax policy inherent in the state.
Progressive rate	A rate that grows with the tax (financial) base. Progressive bets are divided into simple and complex. A complex progressive rate means that the base has several parts, and each part of it is taxed at its own rate. Accordingly, the rate may not be increased for all funds, but only those increased in relation to the previous taxation period. A simple progression is characterized by an increase in the rate due to an increase in the tax base for the entire aggregate income.
Regressive rate	Decreases with the growth of the tax (financial) base. Government recourse rates are applied if such growth is stimulated.

Taxes are different, what will be the tax base?

Each type of tax has its own tax (financial) base. For example, regarding the tax on transport, the engine power of the car plays a role, regarding the property tax - the cadastral value. To determine the tax base, it is necessary to have an idea of such data as the total amount of both expenses and income (profit and loss), the amounts received from any sales, non-operating money, the difference by which income will decrease due to expenses. This is how the final figure is obtained, which is considered the tax (financial) base. In other words, the base for personal income tax is the total amount of “net” income for the year, from which deductions will be transferred to the state treasury.

Accounting for the tax (financial) base

Tax accounting is a system in which all data is summarized to determine the tax base. All companies are required to maintain tax records in order to form a reliable and transparent database of information on the taxation of all transactions. Accounting is necessary to provide internal and external users with the ability to control the payment of taxes, minimize tax risks, and optimize tax payments. Each organization-payer forms an accounting system independently.

The Tax Code of the Russian Federation provides for two methods by which the tax base is taken into account: funded and basic. The cash method takes into account the real income received by payers. As an example, you can take funds that are already in the cash register or an apartment bought and transferred to ownership. The accumulative method does not take into account actual income, but rights and obligations. In this method, those amounts are accepted as income, to which the payer has received so far only the right. When accounting by this method, it does not matter whether the funds have already been received.

Why and how to pay income tax?

Income tax is very important - it is with its help that the lion's share of the local and federal budget is replenished. Therefore, the state vigilantly monitors that taxes are paid accurately. To make life easier for citizens, the burden of paying personal income tax is shifted to the companies in which they are employed.

The employee is exempted from filling out a certificate and receipt, independently running around credit institutions, defending many hours of queues and annually submit declaration forms to the tax service

However, there is a nuance. The accounting department "covers" employees only when it comes to earned income. If you managed to sell real estate or win the lottery, you need to declare the funds received on your own. To do this, you need to report to the tax office at the place of residence on the income received, pick up the appropriate receipt from the employee to fill out and transfer personal income tax on your own using the services of the bank.

If the payer decides to provide documents about the money that suddenly came to the tax office late or not to transfer at all, he will receive a fine. By the way, if the fine is paid, but the declaration is not submitted, then soon the penalties will return in a larger volume.

Didn't have time to submit the declaration on time? Do you want to know what are the consequences of not submitting reports on time? Read more about the statute of limitations for tax offenses and how to reduce the amount of the fine.

What deductions are valid?

When determining the amount of income tax, it is important to understand that the Tax Code of the Russian Federation regulates standard deductions that can be “discarded” when calculating personal income tax. According to Article No. 218, the basis for such a deduction may be the presence of minor children. Then the deduction for one or two heirs will be 1,400 rubles, for three or more - three thousand rubles. In the event of a divorce, one of the parents is entitled to double deductions for children, which will last until they reach the age of majority or a limit of 350 thousand rubles.

In the material presented, we discuss how to go through this bureaucratic procedure and use the right to receive a cash deduction for children.

The state also implies that parents of disabled children or full-time students can count on a deduction in the amount of 12 thousand rubles. If a guardian, trustee or foster parent finds himself in a similar situation, the deduction will be 6 thousand rubles.

Another deduction is present among the standard. The tax amount will be reduced by three thousand rubles a month for the following payers:

Invalids of the Great Patriotic War.
Disabled people of the first, second and third groups who were injured in the defense (military service) of the Motherland.
Victims during the liquidation of the disaster at the Chernobyl nuclear power plant.
Persons - participants in the work on the Shelter object (1988-1990).
Victims at the production association "Mayak" (1957-1961).
Persons who, prior to January 31, 1963, took part in the assembly and testing of nuclear weapons.

A tax deduction of 500 rubles is due:

Disabled since childhood, as well as disabled II and III groups.
Heroes of the USSR and the Russian Federation.
Awarded the Order of Glory of three degrees.
Residents of besieged Leningrad.
Prisoners of concentration camps.
Persons suffering from radiation sickness or other ailments associated with exposure to radiation.
Bone marrow donors.
Parents and spouses of military personnel who died defending the Motherland.
Evacuated from the Chernobyl exclusion zone.

How to calculate VAT?

After we have considered the main points and decided on the main concepts, we can proceed to the answer to the initial question: “How is the same personal income tax calculated?”. It is important to understand that such a calculation must be made as accurately and accurately as possible in order to avoid sanctions from supervisory authorities. To do this, there are special formulas, we will get acquainted with them below.

In general, the calculation of income tax has three stages:

determining the total income that will be taxed, specifying the rate for each type;
calculation of the tax base for the entire taxation period (do not forget that each rate for each type of income requires its own base);
direct calculation, produced by the formula.

Article No. 225 of the Tax Code of the Russian Federation states that the formula for calculating personal income tax is as follows:

Tax rate x Tax base = Personal income tax amount

Let us consider in more detail how to calculate personal income tax for one month from the salary of a working resident of Russia. To begin with, let's calculate the financial (tax) base - it will be equal to the amount of income taxed at a rate of 13%, accrued from the beginning of the year, minus the amount of deductions (for example, property or social). Now you can proceed directly to the calculation of the tax itself for the month. You can find it out as follows - from the amount of personal income tax from the beginning of the year, it is necessary to subtract the personal income tax calculated from the employee's salary from the beginning of the year and for the month preceding the billing month.

To calculate income tax for a non-resident of the country, the formula needs to be changed. Recall that the labor income for persons with the status of non-residents is subject to a 30% rate. It turns out that for them the amount of personal income tax will be equal to the tax base multiplied by 30%.

Two more formulas can be equally applicable if it is necessary to calculate the tax from the amount "on hand" to the employee. This is important if at the time of employment it was agreed that the salary would be paid to him in this way. There are two ways to calculate income tax in this situation:

Amount "on hand": (100% - 13%) = The amount of salary accrued to the employee

Amount "on hand" x 13%: (100% - 13%) = Amount of personal income tax

You also need to know that income tax is usually calculated in whole rubles. Amounts containing less than fifty kopecks will be rounded down, more than fifty kopecks - up, to the "full" ruble.

Video - personal income tax calculation features and difficult moments

Summing up

Every person living in Russia and receiving income that falls under this type of taxation is placed before the obligation to pay personal income tax. At the same time, it should be understood that both the procedure for accruals and the total amount required to be paid will differ for each specific subject. It is also possible to reduce the amount of required payments in the light of various life situations. This is called a tax deduction.

Personal income tax has many features, which are necessary for those who work for hire and for whom all tax calculations are made by the employer's accounting department to have an idea about which. Firstly, the obligation to pay tax on the income of an individual arises not only upon receipt of wages, but also in other situations. For example, when selling real estate, it is necessary to declare the amount received as a result of the transaction. And secondly, any person who works for hire may at some point decide to become an entrepreneur himself.

Russia is one of the countries where personal income tax is one of the most voluminous "sources" of filling the budget. The size and volume of personal income tax depend on the economic situation and the well-being of people. Let's look at how to calculate personal income tax and give some examples.

What is this tax and its scope?

Personal income tax or personal income taxes refer to the fees that each person pays. Its main feature is that the tax is closely related to the income of an individual. Moreover, it should be remembered that an individual is understood as any person, even a child, who has received taxable income.

In this case, the citizenship of the payer of personal income tax does not matter, because the obligation to pay it applies to both residents of the Russian Federation and non-residents. The object of taxation is the income received by an individual, including entrepreneurs, for a certain period. On what income should this tax be paid? These include:

Salary.
Income received after the sale of property, the lease of real estate.
Various payments under the insurance policy, dividends.
Income received by an individual from operations with securities.
Pension.
Social payments.
Various awards and bonuses.
Other types of income.

It is worth noting that tax residents must pay this tax on all income that is received not only in Russia, but also in other countries.

But if the persons are not residents of the Russian Federation, then the tax must be paid on the income received in Russia.

True, there are exceptions to everything - and here too. There are incomes that are not related to personal income tax objects:

Benefits received from the state - excluding payments for temporary disability.
Labor pension, compensation payments.
Alimony for a child.
Grants from organizations - however, their list must be approved by the government of the Russian Federation.
Achievement awards received.
Financial aid, which is paid during emergencies (natural disasters, payments to those who suffered from terrorist attacks, charity).
Wages in the currency that employees of state-owned companies receive - while they should be used to pay those who work abroad.
Income received by farms during the first five years of their activity after registration.
Obtained from the sale of fungus, berries, etc. profit.
Gifts, excluding real estate and cars. However, if the gift is from a close relative (spouses, parents, children), any gift will not be taxed.
Cash prizes for sports events, competitions.
Help from non-profit organizations for orphans or low-income families.

Personal income tax rates - consider all options

As we have already said, the personal income tax rate depends on whether the citizen is a resident of the Russian Federation. But it also depends on the type of income received. In the following tables, we will study in more detail which tax rates should be applied in the calculations.

Rate for residents

Rate for non-residents

How to calculate personal income tax from wages?

The law entrusts organizations and companies with all the functions of calculating personal income tax and paying it to the budget. Moreover, the collection, as many people think, does not go into the hands of the employee, but is immediately transferred to the tax. To calculate the amount of the fee, you need to accrue to the employee not only wages, but also all income, bonuses for which he claims, since personal income tax will be paid from the full amount. It is also worth determining if any income is not subject to this fee. And finally, the status of the employee is determined, since the tax rate depends on this. For example, if we are talking about a tax resident, it is 13%, if it is a non-resident, then 30%.

The form for calculating the tax is as follows: all accrued earnings minus tax-free calculations, and multiplied by 13%.

For non-residents, the calculation scheme will be almost the same, but it is worth remembering here that they have practically no benefits. Therefore, all earnings are taxed at a rate of 30%. If we are talking about vacation pay, then personal income tax from these payments will also be charged on the entire amount and will be made at the time of payment of funds.

And here many managers make a mistake, believing that tax deductions from vacation pay are carried out by analogy with the payment of wages, that is, two payments. This is usually due to the fact that they do not take into account that vacation pay is not included in earnings - they are calculated and accrued on the last day before the employee goes on vacation. But wages should be accrued at least twice a month, which is the reason for the confusion. Thus, the management has no legal basis for paying personal income tax on vacation pay, broken down twice a month - this can lead to a fine.

If an individual has a child under the age of 18, he has the right to claim a tax deduction, which amounts to 1400 rubles, while the employee's income should not exceed 350 thousand rubles. If the earnings are higher, he automatically loses the right to receive a deduction. If an individual brings up more than three children, when calculating personal income tax, he will receive a deduction in the amount of 3 thousand rubles.

Examples of tax calculation - consider 4 options

To better understand how personal income tax is calculated, let's look at a few simple examples.

Example 1. Personal income tax on wages without deductions

Citizen Ivanchuk earns 42 thousand rubles. To find out the amount of personal income tax, you first need to decide on the interest rate - it is 13%. Therefore, the calculation will be as follows - 42000 * 13% = 5460 rubles, which is exactly how much you need to transfer to the budget every month. Ivanchuk will receive 36,540 rubles in his hands. (42000 - 5460).

Example 2. Personal income tax with the use of deductions for wages

Citizen Kozlova earns 56 thousand rubles a month, while she has two children under 18 years old. To make a calculation, you first need to decide on the size of the deduction - for two children it will be 2800 rubles. (2 * 1400). Next, we subtract the amount received from Kozlova's salary, receiving 53,200 rubles. It is from this amount that we will calculate the deduction - 53200 * 13%, we will get 6916 rubles. to compare the benefits, it is enough to calculate the personal income tax for Kozlova without deductions, which will amount to 7280 rubles.

Example 3. Personal income tax from vacation pay

As we have already said, tax should also be paid on vacation pay - the calculation is similar. For example, citizen Yuverchuk received vacation pay in the amount of 25 thousand rubles. It is necessary to multiply this amount by 13%, as a result of which we get the amount of tax, which will be 3250 rubles.

Example 4. Dividend payouts

Citizen Overchenko in 2014 received dividends in the amount of 30 thousand rubles. Here it is worth deciding on the interest rate, which is 13%. Accordingly, the amount of personal income tax will be 3,900 rubles (30,000 * 13%).

How to draw up certificates of 2 personal income tax and 3 personal income tax?

Before April 1 of the year following the reporting period, each company must submit a document on income accrued to employees. It has the form 2-NDFL. It is also used when applying for loans, tax deductions when registering real estate, studying, etc. At the same time, this certificate is issued not only for employees, but also for individuals who received payments from the company in the reporting year.

If the employee received payments at different rates, the company is required to provide the appropriate number of certificates to the tax office. This usually happens if the employee worked in several branches of the company at once. However, there are cases when a 2-NDFL certificate is not required:

If the payments are not taxable.
When issuing financial assistance (if their total amount for the year did not exceed 4 thousand rubles).

If a person has won a prize in a casino or lottery, he must fill out and send a certificate himself.

How to fill it in correctly? Please read our instructions carefully:

Fill in the "Attribute" field. Here we put "2" if it is impossible to withhold income taxes. In all other cases, we put down one.
Fill in the "Adjustment number" field.
We indicate the IFTS (code), OKTMO.
Fill in the "Tax agent" field, where we enter information about the company.
The "Status of the taxpayer" field, where we indicate whether he is a non-resident or a resident.
We fill in information about the document - the employee's passport, etc.
Fill in the table with income.

If the declaration will be filled out by an individual entrepreneur or individual who, in addition to their basic salary, receives additional income, they should issue a 3-NDFL certificate. In addition, it should be filled in by those who received income from the sale of an apartment or other real estate, who provided services under civil law contracts, in case of profit, but did not pay taxes from it. If an individual is claiming a tax deduction, they should also fill out this document.

In this case, in case of errors in the declaration or entering incorrect information, the responsibility lies with the taxpayers. In case of detection of errors, the taxpayer must pay off the debt, fine and penalty interest that may be charged. Such a declaration must be submitted no later than April 30 of the year following the reporting period.

The process of filling it out is simple: fill in all the necessary fields, enter the amounts and calculations, and then send the document to the tax office at the place of registration.

How is the penalty calculated?

If you do not provide a certificate on time and do not pay personal income tax, a penalty will be charged to the taxpayer for each day of delay. The amount will depend on the refinancing rate of the Central Bank of the Russian Federation - the higher it is, the more you have to pay.

The formula is:

Penalty = tax amount * number of days of delay * rate of the Central Bank of the Russian Federation: 100 * 1/300. The calculation will be simple if the rate of the Central Bank of the Russian Federation has not changed over the entire period, otherwise you will have to calculate each day separately in order to achieve accurate calculations.

In addition, the current legislation provides for other sanctions against taxpayers if they:

Submitted the declaration later than the established time. In this case, you will have to pay at least 5% of the tax amount for the entire month of delay. The main thing is that the amount of the fine cannot be less than 100 rubles and not more than 30% of the total tax.
If the declaration is submitted on time, but the filing procedure was violated, you need to pay a fine of 200 rubles.
If the company violated the rules for maintaining primary accounting documents, then the fine will be 25% of the amount of unpaid tax. In this case, the amount of the fine should not exceed 40 thousand rubles.

In contact with

Individuals who receive income from labor or entrepreneurial activities are required to give a certain part of the income to the state treasury. Transfers can be made by both the payers themselves and their tax residents, which include entrepreneurs or organizations. The accountant of the enterprise is obliged to calculate monthly payments based on the salary of each employee, and the organization must promptly transfer them to the state fund that collects taxes. In the question of how to calculate personal income tax from a salary, there are a lot of nuances, which we will discuss further.

Basic tax rate

The employer calculates tax payments on the basis of wages and other income accrued to an employee in this organization based on the result of labor activity. A citizen can be on the staff of several companies at once. At the same time, each tax agent calculates deductions and draws up a reporting form independently. The payment of personal income tax is mandatory for all employees, regardless of whether they work temporarily or are employed. The salary specified in the employment contract with the employee is taken into account.

According to the Tax Code of the Russian Federation, taxable:

wage;
allowances (qualification, territorial, for length of service);
all types of bonus payments;
temporary disability benefits (sick leave);
holiday pay.

Financial receipts that are not related to the labor activity of an individual in this organization are not subject to taxation . These incomes include:

child support;
pensions;
student scholarships;
severance pay paid to employees laid off for redundancy;
financial assistance (if its amount did not exceed 4 thousand rubles);
travel expenses.

The tax base for personal income is calculated taking into account the tax benefits to which the employee is entitled. The legislation of the Russian Federation provides for preferential deductions of four types: standard, social, professional, for the purchase of real estate. The first when calculating personal income tax is taken into account without fail. The employee is entitled to receive the remaining payments only if he presents documentary evidence of the expenses incurred. After providing the necessary documents, the accountant will be able to set the amount of the deduction and make the necessary calculations. The law provides for two ways to receive personal income tax payments. An employee can act through the accounting department of the enterprise where he works or apply to the tax authorities.

Tax deduction - basic concepts

The law provides tax benefits for certain categories of citizens. For example, standard deductions are due to employees with dependent children. In addition, the tax base can be reduced:

Heroes of the Soviet Union and Russia,
participants in the Second World War and military operations,
citizens with disabilities
victims of the explosion at the Chernobyl nuclear power plant.

The maximum tax deduction for Russians is limited to 3,000 rubles. You can expect to receive it:

parents, adoptive parents or guardians who have three or more minor children or a disabled child;
specialists and volunteers who took part in the liquidation of the Chernobyl accident and other similar events;
invalids of the Second World War or later military operations;
participants in nuclear tests.

The amount of deductions is not cumulative, with the exception of benefits provided in the presence of children. If a citizen is entitled to several deductions, the calculation is made on the basis of a larger number.

Income tax formula

Now, knowing which payments are subject to taxation, we will draw up a general algorithm for calculating personal income tax. First you need to calculate the salary, including all the necessary payments in it. After that, you need to exclude those amounts that are not subject to taxation. The rest will be the tax base. To determine the tax rate, you need to find out the status of the payer, that is, whether he is a resident or not. The deductions to which the employee is entitled are then made from the base salary. Based on the remaining cash, calculate the tax payable.

The formula for calculating income tax on wages (taking into account the tax deduction) looks like this:

N=(D-V)×S

Here the tax amount N ) is the difference between labor income ( D ), subject to personal income tax and tax deduction ( V ) multiplied by the base rate, ( S ) adopted in Russia.

Currently, "income" from wages is levied at a rate of 13%. If we are talking about accounting for the income of foreigners (non-residents of the Russian Federation), it is 30%. This issue will be discussed in more detail a little later.

How to calculate income tax from a salary if there is a child

The deduction for one or more children is determined by tax law, and its amount depends on the number of dependents. Benefits can be used by both parents, as well as guardians and adoptive parents. The procedure for accrual and the amount of payments are reflected in Art. 218 of the Tax Code of the Russian Federation. The amount of the standard reduced deduction is: for the first and second child - 1400 rubles, for the third 3000 rubles. Having a disabled person in their arms, parents have the right to claim a deduction in the amount of 12 thousand rubles. Guardians, trustees and adoptive parents will be credited only half, that is 6000 thousand rubles.

It should be remembered that the money is not returned to the taxpayer, personal income tax is simply not withheld from this amount. Not only parents of minors can reduce the taxable base. The tax deduction is also applicable for parents whose children are over 18 years old, but are students, graduate students or cadets. The legal age limit in this case is 24 years. Both parents are entitled to a mandatory tax deduction and they receive it at the same time.

To understand how personal income tax is calculated from the salary for the parents of one or more children, we will give an example. With a salary of 30 thousand rubles. monthly, an employee who has two dependent children aged 5 and 12 has a tax deduction in the amount of 2,800 rubles. Using the following formula - N=(D-V)×S, Calculate the amount of the base tax as follows:

(30000 - 2x1400) × 13% \u003d 3536 rubles.

It should be noted that the tax deduction for children is not permanent. After the amount of annual income reaches 280,000, a citizen is required to pay tax on all income. In this case, the right to deduction is valid from January to September, in the remaining months the salary is taxed in full.

Income tax calculation example

Consider another example, for cases where an employee has the right to a double tax deduction. An unmarried employee of the company, who has taken custody of two young children, has a salary of 40,000 rubles. Since the citizen is not married, she receives tax benefits. Its amount will be:

(1,400 × 2) × 2 = 5,600 rubles.

In this case, the monthly tax will be calculated as (40000 - 5600) × 13% = 4,472 rubles. At the same time, the accountant needs to take into account that the threshold of 280 thousand will be reached in July. If an employee marries in May, then she will lose her right to a double deduction from June.

Calculation of personal income tax for foreigners

Citizens of other states operating in the territory of the Russian Federation are also required to pay tax contributions. To understand how to calculate income tax on the salary of an employee who came from countries near and far abroad, you need to determine their status. According to Art. 207 (p. 2) of the Tax Code, citizens who were in the territory of the Russian Federation together for no more than 183 days within 12 (consecutive) months are recognized as non-residents. They are subject to a tax rate of 30%. The status is not permanent, it can change throughout the year, this should be taken into account when calculating salaries.

After the amendments to the Tax Code, when calculating personal income tax for foreign citizens, the concept of "special status" was introduced. They are assigned the following categories:

highly qualified specialists,
residents of countries belonging to the EAEU,
participants of the resettlement program for compatriots,
citizens working under a patent,
refugees.

Let's give an example of how the salary of an employee who arrived from abroad after a two-year absence is calculated. In this case, the tax status of the employee is taken into account in the calculation. Until the expiration of the prescribed period, that is, 183 days, the employee remains a non-resident of the Russian Federation and the tax rate for him is 30%. With a salary of 40 thousand rubles. Personal income tax is equal to 12,000 rubles. After 26 full weeks, the rate will decrease to 13%.

Terms of transfer and penalties for violation

The transfer to the budget of tax collections from income from labor activity of employees is carried out on the next day after the wages are issued. If the transfer is made to a personal bank account, as a rule, there are no issues with the timing. But some organizations still practice cash payment, that is, they give out cash to the employee. In this case, the starting point is the day when the funds were withdrawn from the company's account.

State organizations pay wages to employees twice a month. And here questions may arise about how personal income tax is calculated. Tax is not deducted from the advance, it is charged from the total amount only at the final settlement. In a situation where an employee leaves before the advance payment has been paid, it is not possible to recover the payment. The employer is obliged to inform the tax authorities about this. Further, the personal income tax debt is transferred to the former employee, and he extinguishes it on his own.

It also happens that an organization or an entrepreneur misses the deadlines for paying taxes to the budget. The legislation provides for administrative liability for such a violation. The fine is 20% percent of non-payment, in addition, fines will be charged daily on this amount, the amount of which is calculated based on the refinancing rate, and is equal to one three hundredth. In case of repeated violation of the terms, the penalties will double. We are talking about the transfer of funds to the state fund. Even if the tax agent recovered the funds from the employee, but they did not arrive as intended, he will be charged a fine.

When calculating personal income tax, it should be taken into account that there is a sequence of deductions established by law. If an employee has other financial obligations, for example, to pay alimony or fines, first of all income is collected from his earnings, and only then everything else.

Income tax is a burden placed on individuals. The tax is withheld from certain types of income received by individuals. This can be a salary, proceeds from the sale of property, renting it out, gifts, winnings, interest on loans, dividends, and so on. In the article we will tell you how to calculate the amount of personal income tax on hand, we will answer frequently asked questions.

The main type of income that citizens receive is the salary paid by the employer, who in this case acts as a tax agent. It is with regard to the procedure for calculating personal income tax from the salary of individuals that the greatest number of questions arise.

What laws should be followed

The procedure for calculating, withholding and paying personal income tax is regulated by tax legislation, in particular, the following articles of the Tax Code of the Russian Federation can be included in the regulatory framework:

210 - establishes the procedure for determining the base for withholding tax;
217 - a list of tax-free receipts in favor of individuals is determined, it is not necessary to withhold income tax from these incomes;
218-220 - benefits for individuals in the form of social, property and standard deductions, the latter apply only to income in the form of salary funds;
224 - personal income tax rates, for different types of income, as well as for different categories of individuals, the rate may differ;
225, 226 - regulation of the calculation procedure.

In order to correctly calculate the tax burden on individuals, the employer should first of all familiarize himself with these paragraphs of the code. The employee also needs to read the indicated points in order to understand his status as a taxpayer, not to be deceived by the employer with tax deductions, and to be aware of his rights and obligations.

If income is issued in non-monetary form, then personal income tax is withheld at the time of the next issuance of income in the form of cash to this individual. If by the end of the year it is not possible to withhold the monetary amount of tax, this should be reported to the Federal Tax Service by reflecting this information in the annual certificate 2-NDFL (in the “sign” field of this certificate, “2” is put, then the subject to withholding is indicated, but not withholding tax).

In general, the procedure for calculating income tax is reduced for the accountant of the organization to the following steps:

Find out if the individual in respect of whom the calculation is being made is a resident of the Russian Federation (the calculation procedure for residents and non-residents is different);
Calculate the income from which personal income tax must be withheld;
Set the actual rate for this income;
Calculate the base taking into account income and deductions;
Calculate personal income tax by multiplying the base by the rate;
Withhold the calculated tax from the accrued salary amount;
Pay the employee the money earned minus the income tax withheld and paid
Pay withheld personal income tax to the budget.

The calculation procedure is carried out exactly in the order indicated. You need to pay tax to the budget only after the actual issuance of funds to an individual.

Features of calculating personal income tax from the salary of a resident of the Russian Federation

Article 226 requires employers to determine the income of resident employees on an accrual basis from the beginning of the year to which the billing month refers. All wages accrued for a given period are summed up. Standard deductions are subtracted from the value obtained, if any. For the calculation, the total amount of deductions granted since the beginning of the year is also taken.

To calculate the tax burden on residents, a rate of 13% is used. In general, the calculation formula for residents looks like this:

Personal income tax = (Income from the beginning of the year - deductions from the beginning of the year) * 13% - personal income tax withheld at the time of calculation from the beginning of the year.

Calculation example for a resident

The employee works in the organization and at the same time is a resident of the Russian Federation. For the period from January to February, he was accrued a salary of 60,000, withheld personal income tax is 7436. The employee is entitled to a deduction for one child in the amount of 1400. For March, the employee was accrued an advance in the amount of 15,000 (paid on March 20) and a salary of 15,000 (paid on April 5).

personal income tax to be withheld:

From the advance = 15000 * 13% = 1950 (20.03 the employee receives 15000-1950 = 13050 in his hands).
Personal income tax with salary \u003d (90000 - 4200) * 13% - 7436 - 1950 \u003d 3718 (05.04 the employee receives 15000-1950 \u003d 13050 in his hands.

Features of calculating personal income tax from the salary of a non-resident of the Russian Federation

For this category of working citizens, it is not necessary to sum up income from the beginning of the year, that is, the cumulative total does not apply. The accrued salary for the billing month is taken, tax is withheld from it at the current rate. The last parameter for non-residents is set as follows:

13% - from the salary, if the non-resident is a highly qualified specialist or works under a patent, is among the refugees or has temporarily received asylum in the Russian territory, this percentage is also set for workers from the EAEU countries;
30% - from all other accruals, except for dividends, for which a rate of 15% is set.

The peculiarity of the taxation of income of non-residents is also the absence of the right to tax benefits in the form of deductions, they are provided only to Russian residents. For these persons, it is necessary to calculate separately the income for the billing period for each basis (separate salary, bonus, etc.), personal income tax at the rate of 30% is considered from the received value.

The calculation formula for non-residents looks like this:

personal income tax = Income * 30%

Calculation example for a non-resident

An employee who is not a resident of the Russian Federation works in an organization and receives a salary for his work. At the same time, this employee is not a refugee, has not received temporary asylum in Russia, does not have a patent, his position is not highly qualified. For March 2017, this employee received a salary of 24,000 rubles. and a prize of 5000 rubles.

Personal income tax payable for March on income of a non-resident:

Personal income tax with salary = 24000 * 30% = 7200 rubles.
Personal income tax from the premium = 5000 * 30% = 1500 rubles.

That is, the calculation is carried out separately for each type of accrual, the rate in this case is taken at 30%, no deductions are applied.

How to calculate personal income tax from money to issue

To do this, you need to use the following calculation formulas:

Salary to be accrued = Salary on hand / (100% -13%) = Salary on hand / 0.87.
Personal income tax \u003d Salary payable * 13%.

An example of calculating personal income tax from salary to issue

The head of the sales department, Popov, was promised a salary of 70,000 rubles. (taking into account the withholding of personal income tax), that is, Popov will receive this amount monthly in his hands. The task is to determine from what amount the accountant should consider personal income tax, in what amount the tax must be paid to the budget.

Salary to accrue = 70000 / 0.87 = 80460
personal income tax = 80460 * 13% = 10460

Frequently asked Questions

Question number 1. When do you need to withhold income tax?

The tax reduces the income received by an individual, and therefore the direct deduction of the amount of personal income tax is made at the time of payment. If an advance payment is made, then the employer can determine whether to pay the entire amount of the advance payment in full, and withhold personal income tax from the advance payment at the time of payment of wages, or withhold tax immediately upon issuance of advance funds.

The Ministry of Finance confirms that it is possible to withhold the entire amount of tax (from the advance and from the balance of salary) when paying wages at the end of the month. However, in practice it is more convenient to withdraw the tax immediately upon issuing an advance. An employee can get sick, go on vacation without pay, quit, then the salary for the second part of the month will not be accrued to him, therefore, there will be nothing to withhold tax from.

If income is issued in material form, then the tax should be directly withheld at the time of the next issuance of income in the form of cash.

Question number 2. What is the deadline for transferring personal income tax to the budget?

Articles 223 and 226 of the Tax Code of the Russian Federation determine the deadlines for paying income tax:

- From advance payment - at the time of payment of tax on salary for the second half of the month;
- From salary - on the day of the immediate issuance of funds or not the next day;
- With income in material form - no later than the day following the day of payment of the nearest cash.

Question number 3. Is it possible to pay personal income tax before the actual issuance of wages on hand?

The answer to this question is ambiguous. On the one hand, clause 4 of Article 226 requires the payment of tax upon the actual issuance of income, but if personal income tax was paid earlier, then this is not recognized as a tax. On the other hand, the fact of the transfer took place, so it is impossible to hold the tax agent liable for non-transfer. There is no corpus delicti, and therefore there is nothing to punish for.

In connection with such an ambiguous situation, it is still recommended not to pay income tax earlier than the day the income is paid to an individual in order to avoid claims from the tax authority. If the payment is made before the payment of money, then the Federal Tax Service will most likely take the issue to court. The court, most likely, will not hold the organization liable for the absence of a violation of the fact of transfer, however, the tax agent will have to work hard to prove his case in court.