Where does 13 percent of the salary go? How to return income tax from salary

As I wrote earlier, not many people know that in addition to 13%, they actually pay another 30% of their income. They are not displayed in calculations, so many people don’t even know about them. Meanwhile, the employer transfers 22% of your salary to the pension fund, 2.9% to the social insurance fund and 5.1% to the health insurance fund. And then another 13% is withheld, which you are informed about in the payment receipt. Thus, each person monthly gives 43% of his income to the state. On the one hand, the employer pays 30% for you, but he could also give this money to you. On the other hand, there would be no these contributions, there would be no free healthcare and pensions. Billions of articles have been written about the quality of both, but today we are not talking about that.

Today I want to tell you what those 13% that everyone knows about go to. They go straight to the budget, and there they decide what exactly to spend it on. Moreover, it goes to the local budget, that is, to the region in which the person lives. The main item of expenditure is the actual maintenance of local government bodies. If you thought that the government has its own money and constantly demands that it take on some expenses in the city, then you should be disappointed. The government has no money at all. They take on debt, and taxpayers pay off this debt. Well, or they initially spend this money. Taxes were collected and money appeared.

If your city has a well-maintained infrastructure and greenery everywhere, then taxes went towards this. These funds also ensure public order, fire safety, maintenance and development of housing and communal services, and environmental protection.

In general, all the money that is in the budget of your region is the money of the population paid in the form of taxes. Everything that is done in the city, the standard of living that has been created for you, is all at your expense. If the city has created conditions for business development and a low unemployment rate, then the salaries of the population will be high. Accordingly, the tax amount will be significant. The budget will have funds for improving the city and improving the quality of life of the population.

If you work in Moscow and consider, say, Kursk your home, then you pay taxes to Moscow. In general, you can legally return the tax you paid to yourself. To do this, it is enough to open a brokerage account, or rather its type - an Individual Investment Account. It is necessary to replenish it per year by a certain amount and at the end of each year receive a tax deduction. You can come up with a simpler scheme. Let me give you an example.

Let's say your salary is 30,000 rubles. 3,900 rubles are withheld from you monthly. And another 9,000 to various funds, but you don’t see this money as your own ears, it’s not indicated in the calculations. And so 3,900, a total of 46,800 for the year. To return this money you need to top up your brokerage account with 200,000 rubles in the first year and another 150,000 the next year. Total 350,000 rubles and we are completely exempt from paying tax. Now I will explain how it works.

We opened a brokerage account for 200,000, received 14% of the most conservative investments and a 13% tax deduction for IIS from the state. We received an income of 54,000 rubles for the year, which covered the payment of tax for the year. They withdrew this profit. There are 200,000 of our money left in the account, we add another 150,000 to them.

The next year we earn the same 14% from investments in conservative instruments and 13% on the newly deposited 150,000. In money, these are 49,000 and 19,500. Total 68,500. As we remember, the tax was withheld from us 46,800, thanks to our ingenuity we earned 68,500, which allowed us to return the tax paid and earn a little money. We withdraw this profit and leave the deposited 350,000 rubles in the account.

You don’t have to replenish the account anymore; the existing 350,000 will bring us about 49,000 annually, which will allow us to return the tax that the employer withholds. If your first excuse is that I don’t have 200,000 now and 150,000 in a year, then I’ll tell you the following - well, no, no. No 350,000, no 49,000 income per year.

Money appears where it already exists. Money is the best worker, find the initial capital and make it work. The rich don't pay taxes. Formally they pay, but they easily return it. So it goes.

Happy investing!

13%. A tax that is withheld from our salaries every month. Where does this money go? “Although the personal income tax is a federal tax, it is fully credited to the regional and local budgets in the following proportions: 85% to the regional budget, the rest goes to local budgets,” explained Vladislav Volkov, head of the personal income tax department. What exactly the money will be spent on - repairing schools, restoring roads, healthcare - is decided by regional authorities and local governments. In this case, your taxes will go to the budget of the city where you work, and not to the place where you are registered.

Vladislav Volkov, head of the personal income taxation department: If an employee lives in the Moscow region and works in Moscow, then the tax calculated from the salary goes to the Moscow budget.

If you are officially employed, then all the paperwork is submitted to the tax office by the employer, and you receive your salary with tax deducted. But we are required to pay 13% on all types of income.

Maxim Gladkikh-Rodionov, general director of an audit company: This can be income from the sale of property, income received from borrowed funds, income received from securities.

And we ourselves must account for these incomes. We remind you that the last day for filing a declaration is April 30. In Russia, income tax is the same for everyone - 13%. This system is also called a flat scale. But there is another one in the world. Differentiated or progressive scale. The less a person earns, the less taxes he pays. In Russia there has long been talk about introducing a differentiated system. In one of the options, it was proposed to exempt from income tax everyone whose income is less than the subsistence level. Leave 13% for salaries up to 35 thousand rubles. For everyone who earns more, the rate is higher. Maximum - 15.9%. But the project was not supported, income tax remained the same - everyone pays 13%. And there are good reasons for this.

Maxim Gladkikh-Rodionov, general director of an auditing company: If all income is taxed at the same rate, then, as government officials believe, and it is difficult to disagree with this, there is less temptation to hide part of the income.

www.1tv.ru

How to correctly calculate 13 percent of your salary

Information for accountants

With the growing popularity of receiving tax deductions, many Russians are thinking about the amount that is transferred from their salary to the budget every month; this is what they can count on when returning money for treatment, buying real estate or paying for education. When calculating personal income tax, it is necessary to take into account the number of children and the amount received by the employee. Let's figure out how to calculate the tax of 13 percent of salary.

What is personal income tax

Personal income tax – income tax for individuals. In Russia, the rate has been in effect for several years - 13 percent, which is the lowest in Europe. It is the main source of income for the state. It is paid both by residents of our country and by those who only carry out activities on its territory. The peculiarity of this tax is that it is withdrawn only from profits: salaries, sales of property and similar actions.

Payments are calculated based on interest rates and fixed simple formulas. When calculating, it is necessary to take into account the deductions due to the citizen. Most often, the base for calculating personal income tax is lowered due to the presence of children in the family. First the deduction is applied and then the tax is calculated. The big mistake of many citizens is that they do not take into account this feature of creating a tax base.

Scope of tax application

The 13% rate is valid for most citizens of our country, but it is not the only one used in taxation. When making calculations, you need to understand that for some types of income different rates are used:

9% – for income from the sale of bonds purchased before 2007, as well as for dividends;
13% – for salaries, profits from the sale of property, income from civil contracts;
15% – for dividends received from legal entities that are not residents of Russia;
30% is withheld from the income of non-resident individuals;
35% – on income from bank deposits (if the limit is exceeded), winnings and prizes.

Knowing these rates is essential if you are calculating the 13% of your earnings to arrive at the amount of simplification due. Additionally, you will have to check whether the employer paid the contributions.

There are several types of income that are not subject to income tax:

from the sale of property owned for more than 3 years;
inheritance;
bonus part of earnings
donation from close relatives or family members.

As you can see, salary is not included in the list of tax-free income. If part of it consists of a monthly bonus, then it is necessary to reduce the tax base by this amount. The employer regularly contributes tax amounts to the budget for each employee. In some cases, a person himself needs to transfer funds to the state, then it is important for him to be able to calculate 13% of the salary received under the contract.

Read also: What salary does a financier receive?

Examples of calculations and formulas

The simplest way is to calculate the amount of the tax contribution using the formula:

N = Ps × Os

In this formula:

N – tax amount;
Ps – interest rate, we are interested in 13%;
OS – taxable amount or tax base.

The tax base is equal to the salary received by the employee. To calculate it, you will have to make additional calculations if the employee has a child. In this case, he has the right to a tax deduction. According to data from the Federal Tax Service, it is equal to:

for the first and second child, you can reduce the base by 1,400 rubles for each;
at the birth of the third and subsequent children - by 3,000 rubles;
if the child is disabled, then the deduction will be 12 thousand rubles; parents or adoptive parents, guardians and trustees are entitled to a smaller amount - 6,000.

Moreover, if a family has two children from their first marriage, the common child born in the new union is considered the third. This rule also applies in cases where each parent has one child. They will be given a deduction of 4,400 rubles. If two children are registered with one parent, then he will receive a deduction of 5,800, and the second – 3,000.

Deductions must be taken into account when calculating, since they reduce the taxable base according to the formula:

Os = Dch – V.

Its decoding:

Os – taxable amount;
Dch – income part (salary);
B – deductions.

Let's look at a few examples:

The salary without bonus is 42 thousand rubles, it is necessary to calculate the net income. The citizen is not entitled to any deductions.

Chd = Z – N, where Chd is net income, Z is salary, N is tax.

First we calculate the tax: 42,000 × 13% = 5,460 rubles. This amount must be subtracted from the salary to obtain net income: 42,000 – 5,460 = 36,540 rubles.

Let's calculate the amount of tax for a citizen with two children and earnings of 35 thousand rubles. First you need to calculate the tax base: 35,000 – (2 × 1400) = 32,200 rubles. We multiply this amount by the tax rate to get its amount: 32,200 × 13% = 4,186 rubles.
Vacation funds are also subject to income tax, but no deductions are applied to them. If you received 30 thousand before your vacation, then the tax contribution will be: 3,900 rubles.

If you calculate the amount of tax contributions for the year, it is easy to understand how much compensation, for example, when buying a home you can claim. For calculations, you can use not only the given formulas, but also online calculators.

zarplatyinfo.ru

Where does income tax go?

Instructions

Typically, the tax legislation of each country is a thick volume, and Russia is no exception. Moreover, some of our taxes are federal, going to the centralized state budget, and others are regional, going to the local budget.

Income tax is collected from every employee and amounts to 13% of wages. The entire amount from this federal tax goes to a single budget account opened with the Central Bank. Later, according to certain standards, income tax revenues are distributed between regional budgets for government needs.

Property tax is paid by both individuals - owners of houses, dachas, land plots, and legal entities - enterprises. The tax rate is set by local government and should not be higher than the rate specified in federal legislation.

Every company must pay income tax to the state. The amount of this tax is determined as a percentage of the profit.

Value added tax (VAT) is paid by the seller of goods and services and amounts to a certain percentage of the added value of the product - the difference between the actual selling price of the product and the cost of its production. In our country, VAT appeared at the beginning of 1992, that is, with the transition to a market economy, and now it accounts for the largest portion of the total amount of taxes.

An excise tax is a tax on the production and consumption of certain specific types of goods that are in sustained high demand (for example, cigarettes, alcoholic beverages, gasoline).

All listed taxes are divided into direct and indirect. Direct pay directly from income or assets (for example, income tax). Indirect - included in the price of the product, but although their direct payer is the seller, the buyer actually suffers (for example, VAT, excise taxes).

Most countries of the world, including Russia, have adopted a universal principle of collecting taxes from individuals. Each citizen must submit to the tax office a personally completed declaration of his total income for the past year, including amounts for all types of work. Income tax is calculated from this total income, and concealment of income is punishable by law. There are countries in which there is no taxation at all. These are countries such as Bahrain, Kuwait, Brunei. If a company registers its branch there, it will not break the laws, while maintaining income.

Personal income tax (NDFL) is called income tax. In some cases, different rates are applied: 9%, 30%, 35%. But the most common option is 13%. At this rate, citizens of the Russian Federation pay personal income tax on their salaries, remunerations and fees under civil contracts, income from the sale of property, etc.

You will need

- Tax Code of the Russian Federation;
- calculator;
- details of the tax office;
- receipt form for tax payments;
- copy machine;
- declaration form in form 3NDFL;
- certificates of form 2NDFL from the employer and other tax agents.

Instructions

If you receive your income through a tax agent, all the headaches of paying personal income tax on your earnings fall on him. A tax agent is someone who must pay taxes for others, automatically deducting them from the payments due. In practice, this is your employer or organization to which you, as an individual, provide services or perform other work for it under civil law contracts (that is, regulated not by the Labor Code, but by the Civil Code of the Russian Federation). In the second case, the most common are contract agreements and copyright agreements. If you have a tax agent, you can rest easy. If he underpays for something, the questions are for him, not for you. It's a different matter if you did not receive income through a tax agent. For example, from cooperation with a foreign organization, renting out housing, selling property (real estate, car, etc.). In this case, paying personal income tax is your responsibility, and failure to do so may result in sanctions from the state. In this case, you need to start by calculating the tax you must pay. To do this, divide the amount of income by 100, and multiply the result by 13. Or another figure corresponding to the personal income tax rate in a particular case. You can find out the tax rates applicable to a particular situation from the relevant articles of the Tax Code of the Russian Federation. The easiest way to pay tax is through Sberbank. To do this, you will need to know the details of your tax office. You can obtain them by contacting the inspectorate directly, or find them on the official website of the department of the Federal Tax Service of Russia for your subject of the Federation. They may also be known at a Sberbank branch located in the area of responsibility of a particular inspection (the one closest to your home is usually one of them). You will also need a special receipt for tax payments. You can take it from Sberbank or download it on the Internet, fill it out on your computer and print it out. You can also make a payment from an account in any other bank: by going there in person or through an online client.

After the tax is paid, your obligations to the state are not yet fully fulfilled. You must also submit a declaration in form 3NDFL. This must be done no later than April 30 of the year following the one in which the income was received. In the declaration, you must indicate all income for the previous year and the amount of tax paid on it, including income received through tax agents. To do this, you will have to take certificates from each of them in form 2NDFL. To receive it, you usually need to write an application addressed to the head of the organization. You can take the completed declaration to the inspectorate in person or send it by mail.

Video on the topic

note

Non-payment of tax and failure to submit a declaration are fraught with administrative, and in some cases, criminal liability.

Helpful advice

If you are entitled to certain tax deductions, an application for their provision and documents confirming the right to a deduction are submitted with an inspection simultaneously with the declaration. If you sold a home, car or other property that belonged to you for more than 3 years, you may not be taxed on the transaction to pay. But you are required to submit a declaration and an application for deduction.

Upon becoming an adult and starting to earn money, every citizen is required to pay taxes. Taxes are paid not only by citizens and individuals, but also by enterprises that are legal entities. Employers transfer some types of taxes for citizens, but some, for example, property tax, they are required to transfer on their own. In this case, you yourself will be able to see on the receipt the name of the recipient of all tax revenues - the Federal Treasury.

You will need

Instructions

Yes, all tax payments from individuals and legal entities go to the territorial offices of this government body, a division of the Ministry of Finance. But at the same time, the payment document must indicate not only the name of the recipient, payer and amount, but also the budget classification code. This code encrypts the type of tax revenue. Incoming tax deductions at the Treasury are processed and entered into the payer database indicating the tax that was paid.

And this is where the fun begins. Although all taxes went to the state treasury, after that each of them is regulated by the three levels of budgets that exist in Russia: federal, territorial (regional, territorial or republican) and local. For each type of tax, there are specific standards for deductions for these types of budgets. Some taxes may go entirely to the income of the state, territory or municipality, and some are regulated according to approved standards. These standards may change; they are approved annually simultaneously with the adoption of the next budget.

Today, for example, the federal budget fully receives value added tax, customs duties, and some types of excise taxes. Income tax goes to the federal, federal and local budgets; mineral extraction tax goes only to the federal and local budgets. Thus, taxes transferred by citizens and organizations form the revenue side of the three levels of the budget. Where each tax goes and how it is distributed can be found in Article 49.2 of the Budget Code of the Russian Federation.

The income received by the state budget is spent, for example, on social needs, servicing the state debt, securing defense orders, purchasing goods, works and services for state needs, as well as providing budget subsidies and investments. And the state budget finances, in particular: law enforcement agencies, government agencies, special programs, administrative apparatus, etc. Territorial and local budgets are distributed by the authorities of the constituent entities of the Federation and municipalities.

Sources:

The single tax is the most common taxation system for entrepreneurs. When switching to this system, every businessman must remember that he is obliged to pay a fixed amount monthly until a certain date, and in order to avoid the need to pay a number of additional fees, each individual entrepreneur needs to know where to pay a single tax.

Instructions

Payment of the single tax by an entrepreneur can be carried out at the authorities where he was registered as a taxpayer or at the place where he permanently resides. If an entrepreneur is registered with a tax authority located in the same city where his business activities are carried out, then he needs to pay taxes on personal income, which are withheld from the salaries of these employees. In this case, you will need to pay at the place where the businessman is registered as a single tax payer.

If a private entrepreneur is registered with several tax authorities, the transfer of a single tax to the budget must be made at the place of registration of the individual entrepreneur. Also here he needs to provide information about all income of individuals for a certain tax period and the amount of tax payments that were accrued and withheld in this period.

The form for paying a single tax can be obtained via the Internet or from the tax authority in the information window. It is worth noting that it is not necessary to go to the tax authority in person, since taxes can be paid through Internet banking. This saves a lot of time.

The simplified taxation system declaration must be submitted once a year. Individual entrepreneurs need to do this before April 30, and organizations - March 31. The same deadlines are set for paying the single tax at the end of the year. Every quarter, entrepreneurs engaged in activities subject to a single tax are required to make advance payments to the budget. If no business activity was carried out at this time, a zero declaration must be submitted to the tax authorities. In its absence, a fine of one thousand rubles is paid.

Helpful advice

In order to constantly work under a unified taxation system, it must be renewed annually.

Sources:

Single tax under the simplified tax system. in 2017

Legal entities operating on the territory of the state, as well as individuals, its citizens, are required to pay taxes credited to the accounts of the Federal Treasury. Any conscientious taxpayer sooner or later asks the question: where does the state spend the money it collects in the form of taxes, and what benefit does it provide to taxpayers?

Although all tax revenues are transferred by individuals and legal entities to the accounts of a government body - the Federal Treasury, this body regulates and redistributes them among budgets of three levels - federal, regional (republican or regional) and local. What part of the tax goes to a particular budget is determined annually, when the State Duma adopts the next budget law for the coming year or a period of several years.

For example, income tax and VAT can be regulated by budgets of all three levels, tax on transport and property of organizations can go to the regional or regional budget in the amount of 100%, and land tax and personal income tax can be fully transferred to local budgets municipalities. As soon as information about the transfer of taxes is received from the bank, and this happens daily, the Federal Treasury processes it and generates payment orders for budgets of all three levels, so funds arrive in each of these budgets daily.

State budget expenditures are regulated in detail by Article 69 of the Budget Code of the Russian Federation. Current budgets of any of these three levels are “compiled” in advance, based on an analysis of current and forecasting future tax deductions. Therefore, tax concealment is not only a financial crime, but also a criminal offense, since it reduces the budgeted expenditures on expenditure items that are required to be borne by authorities at all levels. The amounts received from taxes are used in accordance with approved budgets and spent on various needs. Part of the money goes to social security. In particular, from these amounts the authorities are obliged to pay wages to public sector employees - teachers and doctors. In addition, the budget provides for investments and subsidies, servicing public debt, securing defense orders, as well as purchasing goods and services for the needs of the state. The state budget supports the public sector of the economy, construction and improvement of social facilities and territories are carried out.

Taxes received by the federal budget also support law enforcement agencies: the FSB, the Ministry of Internal Affairs, etc., institutions such as schools, orphanages and hospitals, and the army. In addition, the state allocates considerable funds for various targeted programs and national priority projects in the fields of education, housing construction, and agriculture. Similar expenses are provided for in lower-level budgets.

Video on the topic

www.kakprosto.ru

Income tax on wages for individuals

Most income received by citizens is subject to taxation. Wages in this sense are no exception. You can find out what formula is used to calculate personal income tax, what part of the salary is calculated and for what purposes the collected interest is used by reading the proposed material.

How to calculate income tax on salary?

There are several types of tax base that directly affect the personal income tax rate:

Salaries of employees who are citizens of the Russian Federation;
Income of founders, shareholders of enterprises, firms;
Earnings of persons staying within the country for less than six months, the so-called non-residents;
Profits from bank deposits, lottery winnings or other cash prizes.

Is it possible to independently calculate the amount of personal income tax contribution and draw up an income declaration? To do this, it is necessary to accurately calculate all income for the entire tax period.

If the total income received for a calendar year is less than 280,000 rubles, the law provides tax benefits for such taxpayers - deductions for minor children, refunds for the purchase of property and some others. These amounts are subtracted from the total, and the resulting balance is taken as the tax base.

What percentage of salary is income tax?

In our country, personal income tax on wages, profits from property transactions and income from dividends is 13% for citizens of the Russian Federation and 30% for the population who do not have Russian citizenship. These figures are enshrined in tax legislation.

Many citizens enjoy tax benefits. The most common of them is the child benefit, the application of which is regulated by Art. 218 Tax Code of Russia.

Forum: "Chatter";

Current archive: 2005.01.16;

Loch((2004-12-26 10:26)

Does he have the right? 13% seems to be deducted only with a work book, and this money goes to the pension fund, but where does it go?

How and for what you can get a tax deduction to return the previously paid income tax of 13%

in his pocket?

KSergey © (2004-12-26 10:56)

> Sucker((12/26/04 10:26)
>

In the state's pocket

DrPass © (2004-12-26 12:36)

>
>
> work book,

He has no right. He must

Loch((2004-12-26 13:32)

> They offer me a job here, it’s under contract, but the employer
> said that income tax will be calculated at 13%

DrPass © (26.12.04 12:36)

KSergey © (2004-12-26 15:45)

>
> DrPass © (12/26/04 12:36)
> Not from yours, but from yours, only this is veiled.

KSergey © (2004-12-26 16:09)

>
>But only
>

Forum: "Chatter";
Search the entire site: www.delphimaster.net;
Current archive: 2005.01.16;

Memory: 0.74 MB
Time: 0.067 s

This benefit is provided in the amount of actual expenses, but not more than the limit established by law. The maximum amount is 120 thousand rubles. That is, the maximum deduction will be 15,600 rubles. Within this amount, a person has the right to claim a deduction. The exception is expensive treatment. There are no restrictions on it. But a larger package of documentation is required. Property deduction It is associated with the purchase of residential real estate or construction of a house. Here the legislation has established a maximum amount of 2 million rubles. That is, the maximum deduction that can be 260 thousand rubles. The remaining unused amount can be carried over to the next year. All of the above deductions are provided to employees upon their personal application. What is tax optimization, why is it needed and how to do it? Read our article. Here you will learn everything about indirect taxes and the rules for their calculation.

How to find out where payroll taxes go

9% - for the founders and shareholders of the organization;
30% - for non-resident workers;
13% is the usual rate applied in all companies for employees.
35% - will be paid by any person who wins anything, as well as who makes a deposit

Checking the correctness of personal income tax withholding is quite simple. How to find out where taxes from wages go Hello. What does the 13% income go to? What percentage of payroll taxes? How is the pension calculated?

Where does 13 percent of the salary go and how to get it back?

Who pays the pension? The employer or does she come from 13%? September 27, 2013, 01:36 Victoria, City not specified Answers from lawyers (1) Personal income tax has nothing to do with pensions.

The employer is responsible for transferring money to the budget.

Only after personal income tax has been withheld are other deductions made. For example, alimony or loans.

A person who has not used his right to deduction during the year has the right to contact the tax office with a request to pay the overpaid personal income tax in the total amount to his personal bank account. To do this, you will need to provide declaration 3 – personal income tax and collect a certain package of documentation.

You can complete the report yourself on a special tax office portal. After submitting the application and documents, the inspection makes the required payment within four months. What changes have the legislation undergone since 2016? Legislation changes periodically.
Starting in 2016, they also affected income tax.

How do we share income with the state?

As soon as information about the transfer of taxes is received from the bank, and this happens daily, the Federal Treasury processes it and generates payment orders for budgets of all three levels, so funds arrive in each of these budgets daily. State budget expenditures are regulated in detail by Article 69 of the Budget Code of the Russian Federation. Current budgets of any of these three levels are “compiled” in advance, based on an analysis of current and forecasting future tax deductions.

Therefore, tax concealment is not only a financial crime, but also a criminal offense, since it reduces the budgeted expenditures on expenditure items that are required to be borne by authorities at all levels. Where do the authorities spend collected taxes? Amounts received from taxes are used in accordance with approved budgets and spent on various needs.

How collected taxes are distributed Although all tax fees are transferred by individuals and legal entities to the accounts of a government body - the Federal Treasury, this body regulates and redistributes them among budgets of three levels - federal, regional (republican or regional) and local. What part of the tax goes to a particular budget is determined annually, when the State Duma adopts the next budget law for the coming year or a period of several years. For example, income tax and VAT can be regulated by budgets of all three levels, tax on transport and property of organizations can go to the regional or regional budget in the amount of 100%, and land tax and personal income tax can be fully transferred to local budgets municipalities.

Salary income tax - calculation rules

Attention

According to the law, all officially employed people are required to pay income tax (NDFL). The employer transfers it to the budget after deducting it from the salaries of his employees. Tax is levied on almost all types of income. But the law provides for some exceptions.

What employee income is subject to personal income tax? The name of the tax speaks for itself. They are taxed on people's income. The withheld funds are transferred by the employer to the budget of the employee’s region of residence. Salary calculations Personal income tax is deducted from the salaries of officially employed persons:

Staying in the country for at least 183 consecutive days.

That is, people not living abroad at this time. Such people are called residents. These include almost all employees of enterprises.
Not residents.

How to find out where our taxes go

It became possible to obtain information about 2-NDFL certificates that employers submit to the tax authorities thanks to the “Taxpayer Personal Account for Individuals” service. The resource contains information about the amount of the taxpayer’s income and the amount of tax transferred to the budget. Data can be found in the section “Tax on personal income” - “Information on certificates in form 2-NDFL”. It is now possible to view reports for 2011–2013.

Information on income and withheld tax amounts for 2014 will be available to users from June 1, 2015. “Employees need to monitor how conscientiously the employer fulfills the duties of a tax agent, that is, timely and in full withholds and transfers tax from their wages to the treasury.

Good morning

The purchase of paper for office equipment of the National Bank cost the country 507,629,826 rubles, a passenger car for OJSC BelEnergoSnabKomplekt was purchased for 936 million, office furniture for Pinsk Forestry Cost 24,783,942 rubles, and the purchase of blankets for Polotsk State University cost 59,793 216 rubles. But the most interesting thing is to read about the amounts spent on luxury cars for the chairmen of district executive committees. Finding out where a specific income tax goes Since 2003, Decree No. 24 “On the receipt and use of foreign gratuitous assistance” has been in force in Belarus.

If within a month an amount exceeding 500 basic units is transferred to your name from abroad (1 basic unit today is 180 thousand rubles - approx. KYKY), you are obliged to provide full information to the Ministry of Taxes and Duties: who sent you and why this money.
Questions and answers You can also find out about the status of your personal account in the compulsory pension insurance system online, having previously registered, on the website of the Unified Portal of State Services www.gosuslugi.ru. Sincerely, Natalya Konda

= 0 ? 'label label-green' : 'label label-red'"<$

Calculation of income tax from wages The percentage rate of personal income tax in 2018 depends on the status of the taxpayer: whether he is a resident of the Russian Federation or not. In general, personal income tax rates for residents are 13%, and for non-residents – 30%.

Please note that your employee's tax status for personal income tax purposes may change throughout the year. Therefore, at the end of the year it is necessary to recalculate personal income tax at the appropriate rate. Where does your invisible salary go 8.

How to find out where your payroll tax goes

On this topic: Ten tips on how to improve relations with the authorities if you want to change the city. If your relatives transferred the finances, you will be released in peace. But if the funds are received into the account from a person who has nothing to do with your life, you will be required to pay income tax in the amount of 13% of the amount received into your account. Last year the income tax was 12%. Another 1% was added to provide maternity capital for families with a third child. But a separate fund for crediting this interest never appeared, says Vladimir Kovalkin. The extra money still ends up in the country's general budget, adding to the question of whether specific taxes can be tracked. “Girl, all funds go to the budget.
It has a special calculator that helps Belarusians understand how much they pay to the state. On this topic: The story of one demolition. How to Make Officials Listen to the People Also for some fun during your lunch break, check out Suggest Your Government Budget. “It is very difficult for a person who is not prepared in economic terms to understand the issue of planning income and expenditure of the state budget. Especially if this concerns our state,” says Vladimir Kovalkin. - In a civilized country, according to the rules of good form, the following documents should be prepared and published: preliminary budget statement, budget continuation of the executive branch, approved budget, current report, semi-annual review, annual report and audit report.

13 percent of salary

Personal income tax is considered a tax that individual entrepreneurs withhold from employees’ wages and transfer to the budget. Its size is 13%. Where 13 percent of the salary of individual entrepreneurs goes is discussed in detail in this article.

Note!

* Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
* All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!

Where does 13 percent of the salary of individual entrepreneurs go?

An individual entrepreneur, being an insurer for whom the insured persons are employed, transfers contributions for his subordinates to such government organizations as:

PFR - Pension Fund of the Russian Federation;
FSS is a fund dealing with social insurance;
FFOMS is an organization that deals with health insurance.

They guarantee the rights, which are prescribed in the Constitution of the Russian Federation, of individual entrepreneurs to pay pensions, maintain health, etc.

What share of the salary is taken as a mandatory deduction?

Each employee, when hired by an individual entrepreneur, is aware that upon receipt of his salary, the individual entrepreneur will withhold personal income tax (NDFL) in the amount of 13%.

However, not every employee of an individual entrepreneur thinks about calculating what share of his monthly income the individual entrepreneur gives to the budget for him in the form of contributions. In this case, the employee wonders what salary he will receive after personal income tax is withheld from him.

So, the employee receives his salary only minus personal income tax (13%) and contributions that the individual entrepreneur - tax agent pays to the budget

All other deductions are paid for the individual entrepreneur. The base is considered to be the sum of the income of all employees - the wage fund (payroll).

Contributions of individual entrepreneurs to the budget of the Russian Federation

The individual entrepreneur pays the following contributions to the state from the payroll:

the insurance part of the Pension Fund - 16% (if the employee was born before 1967 - 22%);
the funded part of the Pension Fund - 6% (if the subordinate was born before 1967, then the individual entrepreneur does not pay contributions);
for insurance of employees who have lost their ability to work for a certain time (temporary ability to work) - 2.9%;
for insurance against accidents at the production site - the higher the occupational risk class, the higher the percentage of deductions;
in the Federal Compulsory Medical Insurance Fund – 5.1%.

Using the above percentages, you can calculate how much the entrepreneur will have to contribute to the payroll.

So, when calculating an employee’s salary of 20,000 rubles. The individual entrepreneur pays the state 6,040 rubles. (PFR - 4400 rubles; Social Insurance Fund - 580 rubles + 40 rubles; Compulsory Medical Insurance - 1020 rubles). In this case, the individual entrepreneur will put it into the payroll

an amount of 26,040 rubles, not 20,000 rubles.

The amount of deductions for different categories of taxpayers can be calculated using the Federal Law of July 24, 2009 No. 212.

As a result, in 2017, each individual entrepreneur will transfer at least 30% of the payroll to extra-budgetary funds of the state for each hired employee.

Some states have established a procedure whereby an employee receives wages in full, without withholding tax. The foreign citizen receives a receipt for payment of income tax, which indicates the amount and under which article of the tax code he must pay.

There is no such thing in Russia. The employee does not know the amount. All he knows is that the tax in question will be deducted from his salary.

Does the accrual percentage change?

Individual entrepreneurs transfer insurance premiums to the budget at rates established annually by the Government of the Russian Federation.

In 2015, individual entrepreneurs make contributions to extra-budgetary funds of the state in the following amounts:

Social Insurance Fund – 2.9% of the payroll;
FFOMS – 5.1% of the wage fund;
Pension Fund - 22% of the payroll.

When paying deductions for mandatory payments of individual entrepreneurs, the following concessions are given:

accrual limits have been established. If the limits are exceeded, then the rate is 10% maximum;
Some individual entrepreneurs may enjoy preferential rates.

according to Art. 56 of the Budget Code of the Russian Federation (BC RF), these accruals go to the regional budgets of the Russian Federation. Tax revenues from personal income tax - 80%;
according to Art.
Where does 13 percent of the salary of individual entrepreneurs go - the main directions

61 of the Budget Code of the Russian Federation, cash accruals go to the budgets of municipalities and villages as income from personal income tax - the standard is 10%;
according to Art. 61.2, accruals go to the budgets of urban districts in the form of tax revenues from personal income tax - according to the standard of 20%.

In addition, 13% of the monthly accrual to an individual entrepreneur goes to the following activities:

accumulation of future pension;
receiving free medical care in a clinic or hospital;
benefits - sick leave, financial assistance in case of injury during work hours, etc.

Tax deductions from personal income tax

A hired employee of an individual entrepreneur can receive a tax deduction - an amount that reduces the size of the tax base from which the individual entrepreneur calculates personal income tax on the employee’s salary.

At the moment, a hired employee of an individual entrepreneur can receive the following tax benefits:

standard deductions (Article 218 of the Tax Code of the Russian Federation);
professional deductions (Article 221 of the Tax Code of the Russian Federation);
deductions for the property of individuals (Article 220 of the Tax Code of the Russian Federation);
social deductions (Article 219 of the Tax Code of the Russian Federation).

Insurance accruals to extra-budgetary funds in 2017

According to informed sources in the Government and State Duma of the Russian Federation, in 2017 the amount of contributions to state extra-budgetary funds remains the same as in 2015.

However, certain changes will be introduced if the minimum wage - the minimum wage - increases. In this case, the share of individual entrepreneur payments from the payroll to the FFOMS and the Pension Fund of the Russian Federation will be higher than the current 30%.

Category: Banks

How is income tax distributed?

If the employer starts to play around: today he has taxes, tomorrow - fines, and the day after tomorrow you will be fired without payment of wages, then you need to stay away from such people. Working under a contract usually involves paying taxes, in which case you need to make sure that the contract contains the desired amount + 15%.

Anatoly Podgoretsky © (2004-12-26 15:33)

DrPass © (26.12.04 12:36)
Not from yours, but from yours, only this is veiled.

KSergey © (2004-12-26 15:45)

> Anatoly Podgoretsky © (26.12.04 15:33)
> DrPass © (12/26/04 12:36)
> Not from yours, but from yours, only this is veiled.

In my opinion, this is still a controversial issue, depending on how you look at it...

Anatoly Podgoretsky © (2004-12-26 15:57)

No matter how you look at it, the enterprise spent, say, 134 in the form of wages, of which 35 were immediately withdrawn in the form of social security 20, medical tax 13, 1 in the form of unemployment tax. Then, of the remaining 100, another 0.5 percent is in the form of unemployment tax and then another 26 percent in the form of income tax.
And out of these 134 you received only 73.5, which is approximately 54 percent of the total amount of salary costs. But only in this form it looks not 54, but 73.5%, which is more beautiful.

Amounts and names of deductions in my region.

KSergey © (2004-12-26 16:09)

> Anatoly Podgoretsky © (26.12.04 15:57)
>But only
> in this form it looks not 54, but 73.5%, which is more beautiful.

You can turn it around in another way: the company gave me 100, and gave me another amount (too lazy to count, even if it was 90) in the form of taxes 😉
However, no matter how you count it, living an honest life is, in any case, an expensive pleasure...

“You sold your homeland - pay your taxes and sleep well!”

Forum: "Chatter";
Search the entire site: www.delphimaster.net;
Current archive: 2005.01.16;

Memory: 0.74 MB
Time: 0.075 s

What is income tax on salary used for?

Deductions from employee salaries

Home → Articles → Deductions from employee salaries

The article was written on February 25, 2012.
Last updated 08/16/2017

Let's look at the amount of salary deductions using the following example:
Leading programmer Sidorov works at Betelgeuse Alpha Centauri LLC, the salary is 100,000 rubles per month.

Betelgeuse Alpha Centauri LLC, as a tax agent, withholds and transfers to the personal income tax budget:
— personal income tax withheld at 13% in the amount of 13,000 rubles;
— Sidorov receives 87,000 rubles.

Contributions for pension and health insurance are paid by the employer.

If we assume that the organization does not have the right to use reduced tariffs, then the amount of deductions will be:
22% - compulsory pension insurance (OPS, insurance and funded parts);
5.1% - compulsory health insurance;
2.9% - deductions for temporary disability and in connection with maternity.

The organization also transfers contributions for injuries to the Social Insurance Fund.
The amount of deductions depends on the assigned professional risk class (from 0.2% (class 1) to 8.5% (class 32)).

If we assume that the organization is assigned occupational risk class 1, the amount of contributions to the Social Insurance Fund for injuries will be 0.2%.

Total - 30.2% (22% + 5.1% + 2.9% + 0.2%).
This percentage is taken from the accrued salary; in our example, it is taken from 100,000 rubles.

Using the example of programmer Sidorov’s salary, we get:
100,000 rubles - salary accrued
13,000 rubles - personal income tax withheld
87,000 rubles - programmer Sidorov gets his hands “clean”
22,000 rubles - contributions to compulsory pension insurance
5,100 rubles — contributions for compulsory health insurance
2,900 rubles - deductions for temporary disability and in connection with maternity
200 rubles - deductions for injuries

What do we get?
With a salary of 100,000 rubles, programmer Sidorov receives “net” 87,000 rubles.
Betelgeuse Alpha Centauri LLC transfers personal income tax in the amount of 13,000 rubles and contributions totaling 30,200 rubles to the budget.
Sidorov, with a “net” 87,000, “costs” the employer 130,200 rubles.

The website has a salary calculator that will show all deductions from wages.
Try it, you will like it!

And if you are an accountant, read the article “The maximum value of the base for calculating contributions.” In short, for employees with wages over 150,000 rubles per month, contributions to the funds are reduced by the end of the year.

Forum: "Chatter";
Search the entire site: www.delphimaster.net;
Current archive: 2005.01.16;

13% of the salary (under contract), where does it go?

Loch((2004-12-26 10:26)

I am offered a job here, it is under a contract, but the employer said that an income tax of 13% will be calculated, is he entitled? 13% seems to be deducted only with a work book, and this money goes to the pension fund, but where does it go? in his pocket?

> Sucker((12/26/04 10:26)
> where are they going? in his pocket?

In the state's pocket

How to get 13% of your salary back

You will also pay them (of course, it’s less - about 1%, I can’t tell you by heart). There are also social security contributions. And without them you won't get anywhere. The presence or absence of a work book has nothing to do with it - all citizens who receive any income are obliged to share it with the state.
But don’t be upset - let you be consoled by the fact that in addition to the money “out of your pocket,” your employer gives the state for you from his own pocket an amount equal to approximately 35% of your salary

Loch((2004-12-26 13:32)

That’s why the salary is given out in an envelope =), there may be a few bucks in the envelope, but the papers say that I get 100 bucks =)

It’s more profitable for an enterprise to write off everything as expenses; then you’ll have to pay less taxes

> They offer me a job here, it’s under contract, but the employer
> said that income tax will be calculated at 13%

There are two types of salaries: gross and net. The first is without deduction of taxes, the second is “net”, in hand. Usually the conversation is about the second one. If the employer starts to play around: today he has taxes, tomorrow - fines, and the day after tomorrow you will be fired without payment of wages, then you need to stay away from such people. Working under a contract usually involves paying taxes, in which case you need to make sure that the contract contains the desired amount + 15%.

Amounts and names of deductions in my region.

“You sold your homeland - pay your taxes and sleep well!”

Forum: "Chatter";
Search the entire site: www.delphimaster.net;
Current archive: 2005.01.16;

Memory: 0.74 MB
Time: 0.068 s

General information

Before you figure out which funds deductions from salary go to, it’s worth finding out what payments in favor of an employee are from a legal point of view.

Wages are the remuneration that an employer provides to an employee for carrying out work activities.

It can be issued in kind. However, in most cases, the organization provides the employee with a cash payment.

Salary may include:

salary;
incentive payments;
other transfers specified in current legislation.

The employer is obliged to comply.

To find out all the nuances of the process and find out the amount of deductions, it is worth familiarizing yourself in detail with the features of each of the procedures performed.

Which funds go to?

The list of funds to which contributions must be made is clearly established by current legislation.

By withholding part of the employee’s salary, the employer is obliged to send the funds received to make payments to:

MHIF.

Deductions are necessary so that government bodies can ensure the implementation of the citizen's constitutional rights to health care, pensions, social insurance and medical care.

Pension

According to the rules, the employer is obliged to send 22% of the employee’s total accrued wages to the Pension Fund of the Russian Federation.

This is a big financial burden. However, thanks to the deduction, the employee will be able to count on a decent pension in the future.

Statistics show that a number of organizations are seeking to reduce the official amount of wages in order not to make contributions to various funds. Such companies can promise the employee a significant increase in actual payments. However, experts advise not to cooperate with such organizations.

Such behavior will significantly reduce the size of your pension in the future.

To the tax office

It is paid from the employee's salary. It is the main type of payment and is collected from the salary of each specialist.

Tax is calculated at the time of accrual of income. Payment occurs when a person receives a salary.

The amount of personal income tax withholding is 13% of earnings. According to, an employee can take advantage of tax deductions. They can be standard or social.

The first type of deduction is provided if the employee has a child. For the first offspring, 1,400 rubles are credited, and for subsequent babies or children with disabilities - 3,000 rubles.

This means that the size of the tax base from which contributions to the state are levied can be reduced by this amount.

Other

In addition to the main deductions, money is collected from wages and sent to the Social Insurance Fund and the Compulsory Medical Insurance Fund.

5.1% of salary is transferred to the compulsory health insurance fund.

There is a limit on the amount. If it is achieved, the rate will be reduced to 10%. The amount of contributions to the Social Insurance Fund is 2.9%. The amount is sent to the payroll.

Some companies provide additional payments. So. A number of organizations ask workers to contribute to health and accident insurance.

The amount of deductions is determined by the organization. The payment amount varies from 0.2 to 8.5%.

What percentage?

The amount of payroll deductions can vary significantly depending on where the funds are sent.

Today, the following deductions must be made from the amount provided as wages:

22% towards the calculation of a future pension;
13% towards payment of personal income tax;
5.1% to the Compulsory Medical Insurance Fund;
2.9% to the Social Insurance Fund;
from 0.2 to 8.5% for insurance against accidents that may occur at work (the exact amount depends on the risk class, which includes the profession and position of the employee).

Calculation procedure

Not all contributions are collected from the employee. Part of this is paid by the employer.

According to the rules, only 13% can be withheld from an employee's salary, levied as income tax. The remaining amount is taken from the wage fund. The employer must pledge it in advance.

Let's say an employee receives 10,000 rubles. In addition to this amount, the employer is required to pay a minimum of RUB 3,200. to funds and for the benefit of the state.

This amount consists of the following deductions:

2200 rub. to the Pension Fund of Russia;
310 rub. in the FSS;
510 rub. to the MHIF.

For this reason, the employer will have to invest not 10,000 rubles in the payroll, but 13,200 rubles. For the company, this figure will be the employee’s income.

Based on the above, in 2019 the employer is obliged to contribute at least an additional 30% to the payroll for making contributions to non-budgetary government organizations.

Some countries have a different payment method. The company provides the employee with the entire amount earned by him for a specified period, as well as a receipt with payments recorded in it that are to be made to various funds. The citizen pays taxes and current contributions on his own.

A tax of 13 percent of wages is a personal income tax known to many, which is withheld by the tax agent from the official wages of employees (enterprises, organizations, companies). But many are interested in how this tax is calculated: from the entire amount of wages or from some part of it. We will tell you how to correctly deduct 13 percent tax from your salary in this article.

Tax is the amount that is withheld each month from an employee's salary, including his salary. But at the same time, every employee of a particular organization has the right to certain benefits, for example, a tax deduction. And if he exercised this right, how to withhold income tax? Let's take a closer look

Calculations

Before withholding income tax from an employee's salary, an accountant must determine the tax base. It becomes the amount of wages (and this amount may include bonuses and other incentives) that remains after deducting tax benefits (another name for them is official expenses). 13% of this amount will be withheld and paid to the budget, and the remaining funds (along with benefits) will be paid to the employee.

The presence of tax benefits can significantly increase the amount that the employee receives in hand. And there are several such benefits:

standard;

social;

property

Standard. Tax benefits are tax deductions, that is, an amount that is retained in wages for various reasons. Standard deductions are 500 rubles, 1400 rubles and 3 thousand rubles. So, for example, if an employee has a minor child, then the tax deduction will be 1,400 rubles (provided that the annual salary of this employee does not exceed 280 thousand). 500 rubles is a deduction, for example, for a WWII participant, and 3 thousand for a disabled WWII person.

Social. These deductions are available to those who pay for education (their own or their children’s), treatment (their own or their parents’), and the purchase of medicines.

Property. If an employee’s salary is less than 20 thousand rubles, and he purchased an apartment (for cash or a mortgage), then he has the right to a property deduction. Over the course of several months, previously paid taxes will be returned to him until the full amount of the deduction is paid. It depends on the price of the apartment, but cannot be more than 260 thousand rubles.

Not subject to taxation

The 13 percent tax on salary cannot be deducted from certain other types of income. These include: travel expenses, scholarships, pensions, alimony, maternity benefits and some others. In other words, if you have at least one of the listed types of income, then you will receive it one hundred percent.

But it is worth remembering that sick leave payments, for example, do not fall into this category. As well as vacation pay, the amount of which is equal to the average salary for a certain period (6 months or 1 year).

If an employee is entitled to several deductions at the same time, then this maximum amount will be taken into account by the accountant when he begins to withhold income taxes.

So, a tax of 13 percent of the salary is withheld by the tax agent. In this case, the tax base becomes the employee’s minimum wage, that is, the amount that remains after maintaining tax benefits (various types of deductions). These benefits are provided to certain categories of citizens. Some are eligible for several tax deductions at once. The employee will receive a salary with personal income tax already withheld.

Where does 13 percent of the salary go? How to return income tax from salary

How to correctly calculate 13 percent of your salary

What is personal income tax

Scope of tax application

Examples of calculations and formulas

Where does income tax go?

Income tax on wages for individuals

How to calculate income tax on salary?

What percentage of salary is income tax?

How and for what you can get a tax deduction to return the previously paid income tax of 13%

How to find out where payroll taxes go

Where does 13 percent of the salary go and how to get it back?

How do we share income with the state?

Salary income tax - calculation rules

How to find out where our taxes go

Good morning

How to find out where your payroll tax goes

13 percent of salary

Where does 13 percent of the salary of individual entrepreneurs go?

What share of the salary is taken as a mandatory deduction?

Contributions of individual entrepreneurs to the budget of the Russian Federation

Does the accrual percentage change?

Where does 13 percent of the salary of individual entrepreneurs go - the main directions

Tax deductions from personal income tax

Insurance accruals to extra-budgetary funds in 2017

Similar articles:

13% of the salary (under contract), where does it go?

How is income tax distributed?

What is income tax on salary used for?

Deductions from employee salaries

13% of the salary (under contract), where does it go?

How to get 13% of your salary back

More articles on the topic

General information

Which funds go to?

Pension

To the tax office

Other

What percentage?

Calculation procedure

Calculations

Not subject to taxation