Every citizen of Russia is a tax payer. Every month the state deducts interest from wages, which is used to maintain the functioning of our country. Regardless of what a person does, he must make mandatory payments. At the same time, in addition to the tax on the profitable part, enterprises and organizations pay additional amounts that depend on the type of occupation.

Each of us knows that every month certain money goes into the state treasury from our wages. Their size is directly provided for by the Laws and is not subject to change at the local level.

Today we will try to understand this taxation system, which is withdrawn from profits. At the same time, we will consider exactly those payments that concern individuals, that is, ordinary citizens.

What is personal income tax

First of all, let's define the concept and its meaning. Personal Income Tax is an acronym that stands for personal income tax. As the name implies, personal income tax is one of the main types of taxation provided by the state to fill the state treasury.

The main feature of this phenomenon is that taxation is withdrawn exclusively from the profitable part of the tax entity, which in this case is represented by individuals:

• who are tax residents of our country (that is, those who stay in Russia for at least 183 days a year);
• who are not tax residents, but have profits in the territory of our state.

Like other taxes, such payments are calculated using interest rates. Personal income tax has its own unique nuance. Calculation of percentages of wages is possible after making deductions provided by the state. Such simplifications are intended exclusively for this tax. They reduce the person’s actual income by certain amounts depending on the type of deduction, and only after that the tax is calculated from the remaining amount.

Types of income tax and scope of its application

The division of income taxation into types has not only theoretical, but also practical significance. This is due to the fact that special categories give individuals the opportunity to decide whether there is a need to pay income tax or whether there is no such obligation.

That is why the law provides for income that is taxed and that is not subject to taxation. The first include:

• profit from the sale of property that was owned by a person for less than three years;
• income that a person has as a result of renting out certain property under a lease agreement;
• profit that came from the activities of a person outside the territory of Russia;
• income that was received as prizes and winnings;
• other profit.

The last paragraph denotes all other income, except:

• profit from the sale of property that was owned by a person for more than three years;
• income as a result of receiving an inheritance;
• profit received by donation exclusively from two categories: family members and close relatives;
• other profit provided for by law as such that is not subject to taxation.

Such a mandatory payment is characterized by the fact that the person provides certain amounts annually, that is tax period is one year. In addition, a system of tax payments has been introduced, which means that a person pays the tax quarterly in installments for the past three months. The last quarter and the necessary additional payment is made after the end of the tax period.

Every year, a person must provide the tax authority with a state-issued declaration, where he reports for the past tax period by providing information on tax amounts.

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Tax rates of property payments

Personal income tax has different interest rates depending on how the income was received:

• 9%:
  • from dividends received before 2015;
  • on income from transactions with bonds issued before 2007.
• 13%:
  • the person's salary;
  • profit from the sale of property;
  • income received from civil contracts.
• 15%:
  • dividends from Russian legal entities to citizens who are not residents of our country.
• 30%:
  • other income of non-residents of the Russian Federation.
• 35%:
  • income in the form of prizes and winnings that were received during the organization of an event for the purpose of advertising goods or services;
  • income from bank investments when limits are exceeded.

The most popular rate is 13%. This is due to the fact that the range of civil relations to which such percentages apply is the most used.

Calculation of tax from salary

In order to clearly familiarize yourself with taxes on the income side, we suggest looking at some examples. To find out the tax rate, you need to use a special formula:

N = PS * OS, Where:

• N – tax,
• PS – interest rate,
• OS – taxable amount.

It is worth considering that additional calculations may be necessary for the OS. This is due to the fact that in some situations deductions are used to the income side of a person - simplifications that help reduce the taxable amount for certain categories of persons. The OS formula in this case will be:

OS = DC – V, Where:

• PM – income part of the person,
• B – subtraction.

Example 1: Payroll taxation without deductions

Citizen Litvinov has a salary of 42,000 rubles. You need to know the amount of his monthly tax.

To do this, first of all, you need to decide on the interest rate. Since in this case the income part represents wages, we use 13%.

In this case:

• 42,000 rubles * 13% = 5,460 rubles.

This is exactly the amount of tax that citizen Litvinov should receive every month. His net income will be:

• 42,000 rubles – 5,460 rubles = 36,540 rubles.

Example 2: Payroll Taxation Using Deductions

Citizen Isakova has a salary of 56,000 rubles per month. Moreover, she has two minor children. She applied for . Let's calculate the amount of her monthly taxation.

First of all, let's find the amount of the deduction. Since we have two minor children, the state provides a simplification of 1,400 rubles for each of them. The total deduction amount will be:

• 1,400 rubles * 2 = 2,800 rubles.

We subtract the size of this simplification from Isakova’s total income:

• 56,000 rubles – 2,800 rubles = 53,200 rubles.

We directly calculate the amount of taxation from this difference. The bet remains the same as in the previous example:

• 53,200 rubles * 13% = 6,916 rubles.

For comparison, let’s calculate the tax amount without deduction:

• 56,000 rubles * 13% = 7,280 rubles.

As you can see, tax deductions must be taken into account when calculating the amount of taxation, since the amounts with and without their use will be different.

Example 3. Taxation on vacation pay

Quite often the question arises about whether vacation funds are taxed like other income? Having analyzed the legislation, it follows that this type of payment is considered additional wages, and therefore subject to taxation. The tax amount is calculated using exactly the same scheme and using the same percentage as when searching for the amount of mandatory payment from salary.

For example, citizen Fayansov received vacation funds in the amount of 25,000 rubles. The tax on such income will be:

• 25,000 rubles * 13% = 3,250 rubles.

Example 4

Citizen Mikheev received dividends in the amount of 30,000 rubles in 2014. First of all, let's decide on the interest rate. Since income of this kind belongs to the first group, it is necessary to use 9%.

The tax amount will be:

• 30,000 rubles * 9% = 2,700 rubles.

Calculation of certificate 2-NDFL

2-NDFL is a state-issued document in which a person indicates his income, wages and the amount of taxes paid. You can find it on the official website of the Federal Tax Service, in the tax department. The certificate requires the provision of the following data:

• information about the employer;
• information about the employee;
• profit, which is subject to a rate of 13%;
• subtraction;
• calculations of taxes, income and deductions.

Example of information that must be included in the certificate

Citizen Samsonov has a monthly income of 65,000 rubles. At the same time, deductions for a child of 6 years are used to his earnings. Let's find out what calculations he needs to make in order to fill out form 2-NDFL.

First of all, you need to find the amount of annual income:

• 65,000 rubles * 12 months = 780,000 rubles per year.

Next, we will calculate the amount of tax deduction. As noted in the previous example, the amount of simplification for one minor child is 1,400 rubles. At the same time, such benefits can be used only until the total income of citizen Samsonov exceeds 280,000 rubles. Therefore, we find out how many months he has the right to use the child deduction:

• 280,000 rubles / 65,000 rubles = 4 months.

• 4 months * 1,400 rubles = 5,600 rubles.

Let us subtract the amount of deductions from the total annual income:

• 780,000 rubles – 5,600 rubles = 774,400 rubles.

Let's calculate the amount of tax paid:

• 774,400 rubles * 13% = 100,672 rubles.

This means that citizen Samsonov needs to enter the following data into the 2-NDFL certificate:

• tax amount – 100,672 rubles;
• income amount – 780,000 rubles;
• the amount of deductions is 5,600 rubles.

The calculations are quite simple, the main thing is to have all the necessary information to calculate them.

Calculation of 3-NDFL

Certificate 3-NDFL is another special document intended to be filled out by certain categories of persons for carrying out activities related to a certain type of income. These include:

• persons who calculate the amount of taxation themselves (individual entrepreneurs, lawyers, etc.);
• residents of Russia whose profits were received outside the state;
• persons who have additional income.

In addition, the main use of such a document is also the ability to apply for the use of a deduction. To do this, it is necessary to carry out certain calculations and indicate the amount of simplification required for the return.

Example

Citizen Sokolov purchased residential premises, spending 1,500,000 rubles. This purchase was subject to tax. At the end of the year, Sokolov intends to submit an application for the return of tax payments for the purchase of housing. Let's calculate the size of such a return.

In this case, the transaction was taxed at the normal rate, therefore:

• 1,500,000 rubles * 13% = 195,000 rubles.

It is this amount that Sokolov has the right to indicate when submitting a certificate. The main thing is to confirm this figure with special documents (purchase agreement, receipt for recalculation of the amount of money, etc.).

Calculation of penalties for personal income tax

Delay in income tax may result in penalties for the person. Currently, the amount of such a penalty is 20% of the debt amount. In this case, it is accrued for each subsequent day after the deadline for paying taxes.

Example

Citizen Samsonova delayed her tax payment by 5 days. At the same time, the amount of her obligatory payment was 2,600 rubles. Let's calculate what penalty she will need to pay along with the main tax.

Let's find out the amount of the penalty in one day:

• 2,600 rubles * 20% = 520 rubles.

Now let's calculate the total fine for all days:

• 520 rubles * 5 days = 2,600 rubles.

As we can see, in such a fairly short period of time, Samsonova will be obliged to pay an amount twice as large as what was necessary for the timely payment of the tax.

25.08.2019

Personal income tax is one of the taxes levied on the income of individuals. Payment can be made either by the employee himself or by his tax agent. The latter means an individual entrepreneur or organization that hires workers.

The agent's responsibilities include withholding taxes from wages and transferring them to the budget. Let's look at how the tax burden is calculated for residents of the Russian Federation from their income.

The current mechanism for calculating income tax on employee payments

The calculation occurs only in relation to those funds that the employer pays to his employee. He is not entitled to any other income that an individual receives outside of work.

In the Russian Federation, it is possible to assign several tax agents to an individual at once. For example, if he works in several places at once.

The taxpayer’s main point of payment to the budget of the Russian Federation is wages. Income tax is also imposed on sick leave benefits, bonuses, vacation pay, bonuses, etc.

An employee has the right to take advantage of preferential taxation by applying tax deductions.

When calculating personal income tax on an employee’s income, the tax agent is required to take into account the following benefits:

• , for example, if the employee has children (the amount of the benefit depends on the number of children);
• property, when received at the place of work (mortgage, purchase of apartments, housing construction);
• social in relation to expenses for study and treatment.

You can use your right to deduct personal income tax only if the tax agent has received the necessary documents. First of all, this, as well as for property and social benefits, is a notice issued by the tax office and confirming these circumstances.

As soon as the employee brings a notification to the accounting department, the next salary will be subject to personal income tax, taking into account deductions.

If the employer did not take into account the benefits in the current year, then next year the employee can apply with documents to the Federal Tax Service for.

If the tax is not remitted on time, arrears arise. For each day of delay, you need to pay a penalty in the amount of 1/300 of the refinancing rate of the debt amount, from the 31st day of delay the share increases to 1/150. .

How to calculate from accrual - formula

In 2019, personal income tax on the accrued salary amount is calculated according to the following algorithm:

• all income related to the taxpayer’s remuneration in this organization is summed up. Income means salary, bonus and any other motivational payments;
• deductions to which the employee is entitled are calculated;
• from the amount received in the first paragraph, the value obtained when calculating deductible benefits is subtracted;
• The interest rate is determined depending on the status of the worker. A resident of the Russian Federation pays taxes at a rate of 13%, otherwise 30%;
• the due percentage is deducted from the amount taking into account deductions and sent to the federal budget;
• The employee receives his/her salary in hand minus the withheld income tax.

Formulas for calculating income tax from wages:

Personal income tax = (accrued wages – Deductions) * Rate.

Salary in hand = Salary accrued - personal income tax.

Conditions:

A resident of the Russian Federation with three children must receive a salary. The accountant will have to calculate income taxes.

For a month of work, the taxpayer receives 70,000.

According to Article 218 of the Tax Code of the Russian Federation, the first two children in a family can receive a benefit of 1,400 rubles. for each, and subsequent ones - 3 thousand rubles.

Calculation:

Total benefit for three children = 1400 + 1400 + 3000 = 5800.

Now we remove this amount from income: 70,000 – 5800 = 62,400.

The tax rate for residents of the Russian Federation is 13%.

Personal income tax = 62400 * 0.13 = 8346.

Salary on hand = 70000 – 8346 = 61654.

Important: if an employee’s salary for the current year exceeded 350 thousand rubles, then starting from the next month, deductions for children are canceled.

How to calculate the amount to be paid?

An ordinary employee employed at an enterprise or factory does not even think about how much money from his salary the accountant sends to the tax office.

To calculate, you need to know the rate, as well as the income that the employee receives in hand. Rates are regulated by Article 224 of the Tax Code of the Russian Federation, their full list:

• basic tax – 13%;
• for mortgage management founders – 9%;
• a person who is not a resident of the Russian Federation is obliged to pay 30% of any income from activities in the territory of the Russian Federation;
• in case of winning money, for example, in a lottery – 35%;

That is, an ordinary employee whose income comes from payments from the enterprise pays only 13%.

Formula for calculating personal income tax from the amount in hand without deductions:

Personal income tax = salary in hand / 0.87 – salary in hand

Formula for calculation with children's deductions:

Personal income tax = (salary in hand – Deductions * 0.13) / 0.87 – salary in hand.

Let's look at where such formulas come from using the examples below.

Example without deductions

Conditions:

Dmitry got a job at the company in 2012. The employer promised him exactly 30 thousand rubles. in your arms.

Calculation:

100% in our calculations is the resident’s full salary.

With a bet of 13%, it turns out that he receives only 87%.

Thus:

• 30000/0.87 = 34482.75 – full salary.
• 34482.75 – 30000 = 4482.75 is paid by the tax agent from Dmitry’s salary.

You can check:

Personal income tax on accrued wages = 34482.75 * 13% = 4482.75.

Salary after tax = 34482.75 – 4482.75 = 30000 – this is exactly how much money the employee receives.

Example with deductions

Conditions:

Valeria got a job at the company in 1999. Her payable salary is 60 thousand rubles.

She is also the mother of two children who have not reached adulthood. That is, Valeria has the right to a tax benefit for children of 1,400 for each.

Calculation:

• Let's calculate the amount of deduction for children = 1400 * 2 = 2800.
• Let's calculate wages before tax = (60000 - 2800*0.13) / 0.87 = 68547.13.
• Personal income tax = 68547.13 – 60000 = 8547.13.

Let's check whether the calculation was carried out correctly:

• Personal income tax = (68547.13 – 2800) * 13% = 8547.13.
• Salary on hand = 68547.13 – 8547.13 = 60000.

Examples of calculations for 2019

Below are several examples of calculating income tax from various employee payments:

• wages with and without deductions;
• salaries to be paid.

How is it calculated from salary without taking into account deductions?

Initial data:

Let's calculate the income tax of E. A. Akseeva. She earns 40 thousand a month, and in May 2019 she received a bonus of 10 thousand for good work.

Let's calculate how much she needs to send to the budget of the Russian Federation for the period January - May:

Calculation:

• 40000 * 4 + 10000 = 170000 earned by E. A. Akseeva for a given period of time, taking into account the bonus.
• 170000*0.13 = 22100 rubles – income tax that must be paid.
• 170000 – 22100 = 147900 – will be received in hand.

From the salaries of employees with children

It's fast and free!

We offer two online calculators. The first will allow you to calculate personal income tax based on the amount of income, the second allows you to determine what income tax was withheld on the amount of income received in your hands.

The first is relevant for calculating the tax to be paid - for example, if you sold an apartment, you need to pay tax. To calculate which, use the first calculator.

The second is relevant for cases when you receive in your hands any amount on which personal income tax has already been paid. The task is to determine what tax was withheld and what the original amount of income was before taxes.

How to calculate personal income tax in an online calculator (from income, from the amount in hand)

Calculate income tax on income in the first calculator. Indicate the amount received and the type of income, then the online form will perform the calculation itself and display the tax amount and the amount remaining after taxation.

Calculate the income tax on the amount in hand in the second calculator. Enter in the only field the monetary value that you received in your hands. Also indicate why the amount was received - select the appropriate option from the list provided in the drop-down menu. Next, an online calculation is carried out, the result of which is a known amount of personal income tax and the initial income value.

Calculators are extremely simple. The task is to correctly determine the type of income. The personal income tax rate at which the calculation must be made depends on this.

In general, all rates are fixed in the tax code. The smallest is 9%, the largest is 35%. The value is influenced not only by the type of income, but also by the person who received it (whether he is a resident of the Russian Federation). Non-residents pay more.

Tax rates in 2017 - 2018

There are only 5 personal income tax rates, expressed as a percentage:

1. items 9 - apply only to bonds before 01/01/2007;
2. the next 13 is the most common; wages, dividends for Russian residents, and all other income amounts not listed below are taxed;
3. 15 - applies only to dividends purchased by non-residents;
4. 30 - relevant for income from securities, also applies to income of non-residents, unless otherwise established for them;
5. the largest 35 is a fairly large list of income, in particular this is prize money, gifts, if their amount is over 4 thousand rubles. The list also includes the following income:

An example of calculating personal income tax from income in a calculator

A Russian citizen participates in the authorized capital of the company, for which he receives dividends at the end of the year. For 2017, he was credited with 43,500 rubles. Income tax must be withheld from this amount. How to calculate it?

In the first calculator, enter the amount of 43,500, select the type of income - “13% dividends...”. The calculation result is shown below:

That is, you need to pay 5,655 rubles with a dividend, and the citizen will receive 37,845 rubles. The transfer of income tax must be made by the organization; it is the organization that acts as the tax agent in this case. If she has not completed the tax deduction, the employee must independently declare the income and make the transfer.

Personal income tax rate:

Almost every adult citizen receives some kind of income: wages, pensions, benefits, rent or dividends. Otherwise, he simply will have nothing to live on. The state takes a tax from most of these payments, which is regulated by Chapter 23 of the Tax Code of the Russian Federation. It is called: “Personal Income Tax” or personal income tax. The online calculator on our website will help you calculate the amount of tax you need to pay to the budget on your income. But in order to correctly enter the data necessary for calculation, for example, the personal income tax rate, you need to understand something.

Personal income tax rates, benefits and deductions

Income tax in most cases has a flat rate of 13%, which does not depend on the type of income received or its amount. However, for non-residents of the Russian Federation there is an increased tax rate of 30%. There are also two more increased rates: 15 and 35%. Taxpayers should know in what situations they apply, because without this knowledge the 2019 personal income tax calculator will be of little help. He himself cannot determine what kind of income was received by the payer, and, as a result, say what amount is due for payment and what deduction can be counted on. So, 35% personal income tax must be paid to the budget by those citizens who:

• participated in competitions and games held for advertising purposes and won prizes in an amount exceeding 4,000 rubles;
• received interest on ruble deposits placed in banks in the Russian Federation if they exceeded the amount of interest calculated based on the Bank of Russia refinancing rate increased by 5%;
• received interest (coupon) on ruble bonds of Russian organizations issued after 01/01/2017, which exceeded payments over interest calculated based on the nominal value of the bond and the refinancing rate of the Bank of Russia, increased by 5% (starting from 01/01/2018);
• received interest on deposits in banks in Russia in foreign currency, if the amount of interest exceeds 9% per annum;
• saved on interest on ruble loans (credits), but exceeded the amount of interest calculated based on 2/3 of the refinancing rate of the Central Bank of the Russian Federation on the date of actual receipt of income.

A 15% rate is applied when an organization pays dividends to its participants or shareholders who are not residents of the Russian Federation (clause 3 of Article 224 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation also provides for the possibility of applying deductions for this tax and a number of benefits. A personal income tax deduction calculator is sometimes necessary when you need to determine how much the state will return for a purchased apartment or expensive treatment.

How and who calculates personal income tax

In most cases, it is up to the employing organizations to calculate the amount of personal income tax that must be withheld from payments in favor of the taxpayer and transferred to the local budget. After all, they are the ones who act as tax agents for personal income tax in relation to all persons to whom payments are made. But taxpayers themselves must sometimes also be able to calculate how much they owe the state if they received income on their own: they sold an apartment or a car, or received money for services from other individuals. Someone plans to receive a tax deduction for the past year. Then citizen payers will have to fill out and submit a 3-NDFL declaration with the correctly indicated amounts of income received and calculated tax. Organizations, in turn, must submit 2-NDFL certificates for employees. An online personal income tax calculator can help them with this; However, this program will not cope with deductions for children; you will have to calculate them yourself.

How to use the calculator

Let's look at a specific example of how to calculate personal income tax (online calculator with deductions for children 2019). Let’s imagine that we need to calculate income tax on the employee’s accrued salary of 30,000 rubles per month of work. An employee of the organization has two minor children, for whom, by virtue of Art. 218 of the Tax Code of the Russian Federation provides a deduction of 1,400 rubles for each person. Before entering the income amount into the calculator, you must subtract the benefit amount from it:

30,000 - 1400 × 2 = 27,200 rubles.

Thus, the 2-NDFL calculator with deductions online does not allow us to automatically subtract deductions, so we need to keep an eye on this. We see that the calculator has a choice of bets. Since we are calculating the salary tax, we choose a rate of 13%.

Below is a field in which you need to enter the taxpayer's estimated income so that the calculator can calculate the deduction from it. In our case, it is 27,200 rubles.

The calculator will instantly calculate the amount of income tax that needs to be withheld.

And finally, in the last field we see the total minus tax. This is exactly how much, in our case 23,664 rubles, needs to be handed over to the employee.

Obviously, using an online calculator is very simple. In this way, you can calculate deductions from any payments to employees or funds received by the taxpayer.

Individuals who receive income from work or business activities are required to contribute a certain portion of their income to the state treasury. Transfers can be made both by the payers themselves and by their tax residents, which include entrepreneurs or organizations. The accountant of the enterprise is obliged to calculate payments on a monthly basis based on the salary of each employee, and the organization must promptly transfer them to the state fund that collects taxes. There are a lot of nuances in the question of how to calculate personal income tax from a salary, which we will talk about later.

Basic tax rate

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

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

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

Financial receipts that are not related to the work activity of an individual in a given organization are not subject to taxation . Such income includes:

• child support;
• pensions;
• student scholarships;
• severance pay paid to employees dismissed due to staff reduction;
• financial assistance (if its amount does 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 acquisition of real estate. The first one is taken into account without fail when calculating personal income tax. The employee has the right to receive other payments only if he presents documentary evidence of the expenses incurred. After providing the necessary documents, the accountant will be able to determine the amount of the deduction and carry out 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 submit an application to the tax authorities.

Tax deduction - basic concepts

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

• heroes of the Soviet Union and Russia,
• participants of the Second World War and military operations,
• citizens with disabilities,
• victims of the Chernobyl explosion.

The maximum tax deduction for Russians is limited to 3,000 rubles. You can count on receiving it:

• parents, adoptive parents or guardians with 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;
• disabled people of WWII 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 based on the larger number.

Formula for calculating income tax

Now, knowing which payments are subject to taxation, let’s create a general algorithm for calculating personal income tax. First, you need to calculate your salary, including all the necessary payments. After this, you need to exclude those amounts that are not subject to taxation. The remainder will be the taxable base. To determine the tax rate, you need to find out the payer’s status, that is, whether he is a resident or not. Then, from the base salary, deductions are made to which the employee is entitled. Based on the remaining funds, the tax payable is calculated.

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

N=(D-V)×S

Here is 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, the “income tax” on wages is levied at 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 on salary if you have a child

The deduction for one or more children is determined by tax law, and its size depends on the number of dependents. Both parents, as well as guardians and adoptive parents can take advantage of the benefits. The calculation procedure and amounts of payments are reflected in Art. 218 Tax Code of the Russian Federation. The size of the standard preferential deduction is: for the first and second child - 1400 rubles, for the third – 3000 rubles. Having a disabled person on their hands, parents have the right to claim a deduction in the amount 12 thousand rubles. Guardians, trustees and adoptive parents will receive 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 their tax base. The tax deduction is also applicable for parents whose children have reached the age of 18, 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 receive it at the same time.

To understand how personal income tax is calculated on wages for parents of one or more children, let’s give an example. With a salary of 30 thousand rubles. monthly, an employee who has two dependent children aged 5 and 12 years has a tax deduction in the amount of 2800 rubles. Using the following formula - N=(D-V)×S, Let's calculate the amount of basic tax as follows:

(30000 – 2x1400)×13% = 3536 rub.

Please note that the child tax credit 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.

Example of income tax calculation

Let's consider another example, for cases where an employee has the right to 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 rub.

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 the employee gets married in May, then she will lose the right to double the deduction in June.

Calculation of personal income tax for foreigners

Citizens of other states operating on 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 comes from countries far and near abroad, you need to determine their status. According to Art. 207 (clause 2) of the Tax Code, citizens who have been on the territory of the Russian Federation for a total of 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 may change throughout the year; this must be taken into account when calculating salaries.

After amendments were made to the Tax Code, the concept of “special status” was introduced when calculating personal income tax for foreign citizens. It is assigned to the following categories:

• highly qualified specialists,
• residents of countries included in the EAEU,
• participants in the compatriots resettlement program,
• citizens working under a patent,
• refugees.

Let us 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 calculation takes into account the employee's tax status. Until the expiration of the due 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 12,000 rubles. After 26 full weeks the rate will decrease to 13%.

Transfer deadlines and penalties for violation

Tax collections from income from the labor activities of employees are transferred to the budget the next day after wages are issued. If the transfer is made to a personal bank account, issues with timing, as a rule, do not arise. But some organizations still practice payment through the cash register, that is, they hand out cash to the employee. In this case, the starting point is the day when the funds were withdrawn from the company’s account.

Government 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 payment; it is levied on the total amount only upon final payment. In a situation where an employee quits before the advance payment has been worked out, it is not possible to recover the payment. The employer is obliged to inform the tax authorities about this. Next, the personal income tax debt is transferred to the former employee, and he pays it off on his own.

It also happens that an organization or entrepreneur misses the deadline for paying taxes to the budget. The legislation provides for administrative liability for such violations. The fine is 20% percent of non-payment, in addition, penalties will be accrued daily on this amount, the amount of which is calculated based on the refinancing rate and is equal to one three hundredth. If the deadlines are violated again, the penalties will double. We are talking specifically about transferring funds to a state fund. Even if the tax agent collected funds from the employee, but they were not received as intended, a fine will be charged to him.

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, income tax is collected first from his earnings, and only then everything else.