Income tax individuals is a mandatory cash contribution that is deducted from wages all citizens Russian Federation as well as stateless persons.

Pensioners, children and the disabled do not pay tax. The personal income tax rate depends on the type of income of an individual and his status (resident or non-resident). The main tax rate is 13%, but there are also specific rates of 9%, 15.30% and 35%.

Withholding and payment of personal income tax

Accounting for business transactions for this tax occurs on account 68 "Calculations on taxes and fees" subaccount 1 "Calculations on personal income tax".

Postings for personal income tax:

1. Calculated from salary personal income tax payments: Dt - 70 "Settlements with personnel for wages" Kt-68-1
2. The tax was calculated from the income of shareholders (not employees of the enterprise) from membership in the authorized capital (and for employees - the posting is identical to the previous one): Dt - 75 "Settlements with the founders" sub-account "Calculations for the payment of income" Kt - 68-1
3. Personal income tax was calculated from the amount of cash awards under civil law contracts: Dt - 76 "Settlements with various debtors and creditors" Kt - 68-1
4. Tax amounts transferred to the budget: Dt - 68-1 Kt - 51 "Settlement accounts"
5. Penalties and fines for personal income tax accrued: Dt-99 "Profit and Loss" Kt-68-1
6. The amounts of fines and penalties were transferred to the budget: Dt - 68-1 Kt -51

An example of calculating personal income tax from dividends

Condition:
The founder of the company "Phoenix" Zakharov P.K. receives 55 % from the monetary amount of net profit for the payment of dividends. Net profit for 2015 is 2 000 000 rub.

Calculations:

1. We calculate the amount of dividends that Zakharov P.K. should receive. For this net profit multiply the company by the percentage of the share in the capital:
   2,000,000 * 55/100 \u003d 1,100,000 rubles.
2. We withhold and transfer to the budget the amount of personal income tax Zakharov P.K. in the form of dividends. To do this, we multiply the amount of dividends by the personal income tax rate in 2015:
   1,100,000 * 13/100 \u003d 143,000 rubles.
   Note: since January 2015, the tax rate on income in the form of dividends in the amount of 9% has ceased to apply in the Russian Federation. Now it is 13% - this is the generally established personal income tax rate.
3. We calculate the amount of dividends that Zakharov P.K. should receive. after tax:
   1,100,000 - 143,000 \u003d 957,000 rubles.

Postings on withholding personal income tax from dividends

For the example above:

1. Dividends accrued to Zakharov P.K.:
   Dt - 84 "Retained earnings (uncovered loss)" Kt -75  RUB 1,100,000
2. The tax is calculated from income in the form of dividends:
   Dt - 75 Kt - 68-1  RUB 143,000
3. Dividends were given to Zakharov P.K.:
   Dt - 75 Kt - 50 "Cashier"  RUB 957,000
4. Personal income tax transferred to the budget:
   Dt - 68-1 Kt - 51 "Settlement accounts"  RUB 143,000

An example of calculating personal income tax on interest received on a loan

Condition:
Physical person-founder Petrov V.K. issued a loan to the Luch enterprise in the amount of 500 000 rub at 12% per annum.

Calculations:

1. We calculate the interest that the Luch enterprise must pay for using the loan to Petrov (the lender) per month. To do this, we multiply the loan amount by the annual interest divided by the number of days in a year, and multiply by the number of days in a given month in which interest is calculated:
   500,000 * 0.12 / 365 * 30 \u003d 4931.51 rubles.
2. We calculate the amount of income tax. To do this, we multiply the accrued interest for the month by the personal income tax rate for this type of income (loan interest):
   4931.51 * 13/100 = 641.1 rubles.
3. We calculate the amount of interest that will be paid when taking into account the withholding of personal income tax. To do this, we subtract the amount of personal income tax from the accrued interest on the loan for the month:
   4931.51 - 641.1 \u003d 4290.41 rubles.

Postings on withholding personal income tax from interest on a loan

For the example above:

1. The enterprise "Luch" received from the individual founder Petrov V.K. credit — 500 000 rub.:
   Dt - 51 "Settlement accounts" Kt - 66 "Settlements on the principal debt"  RUB 500,000
2. Calculated interest on the loan for the month:
   Dt - 91 sub-accounts "Other expenses" Kt - 66 sub-accounts "Calculations on interest"  RUB 4931.51
3. Withheld personal income tax from the amount of interest on the loan:
   Dt - 66 sub-account "Interest calculations" Kt - 68-1  RUB 641.1
4. Interest paid on the loan while withholding personal income tax:
   Dt - 66 sub-account "Interest calculations" Kt - 51  RUB 4290.41
5. The amount of personal income tax payable to the budget is transferred:
   Dt - 68-1 Kt - 51  RUB 641.1

An example of calculating personal income tax from wages

Unlike other types of income, the following factors influence the amount of tax on personal income from earnings:

• the amount of wages, benefits, bonuses, vacation pay, etc.;
• tax deduction;
• resident or non-resident status.

The tax deduction is allowed to apply to employees who meet the following criteria:

• their income is subject to the personal income tax rate - 13%;
• belong to the category of disabled (disabled), "Chernobyl victims", veterans, relatives of disabled people and veterans, parents with children under 18 and others;
• their incomes, cumulatively since the beginning of the year, do not exceed 280 000 rub.

For residents, the personal income tax rate is 13%, and for non-residents - 30%. A non-resident who lives in the country for more than 183 days becomes a resident.

A tax deduction is an amount by which a taxable amount can be reduced or tax base. There are many kinds tax deductions, for example, consider the standard type of tax deduction.

Condition:
The mother of three children under 18, one of whom is disabled, receives a salary of 30 000 rub. She is a citizen of the Russian Federation.

Calculations:

1. We determine the amount of the tax deduction: according to the Tax Code of the Russian Federation, the amount of the tax deduction for the first and second child is 1400 rubles, and for the third disabled child - 3000 rubles. :
   1400 +1400 +3000 = 5800 rubles
2. We calculate the amount of personal income tax: subtract the amount of the tax deduction from the salary and multiply the difference by the tax rate:
   (30,000 - 5800) * 13/100 \u003d 3,146 rubles.
3. We calculate the amount of wages that the employee will receive when deducting personal income tax:
   30,000 - 3,146 \u003d 26,854 rubles.

Postings for the accrual and deduction of personal income tax from wages

For the example above:

1. An employee's salary has been calculated:
   Dt - 44 "Sales expenses" Kt - 70 "Settlements with personnel for remuneration"  30 000 rub.
2. Calculated personal income tax from the salary:
   Dt - 70 Kt - 68-1  3 146 rub.
3. The salary was issued to the employee from the current account of the enterprise:
   Dt - 70 Kt - 51  RUB 26,854
4. The amount of tax transferred to the budget:
   Dt - 68-1 Kt - 51 - 3 146 rub.

Personal income tax is the most significant type direct tax. It is calculated as a percentage of the amount of a particular type of income using tax deductions, which must be supported by documents and comply with the law. Any type of income is subject to a certain tax rate. The prevailing rate in the Russian Federation is 13%.

There are the following types of tax deductions:

• standard- it is provided to such categories of citizens as disabled people, "Chernobyl victims", veterans, their husbands / wives, children and parents, parents of children under the age of 18 who have an income for the year less than 280,000 rubles. and others;
• social- provided to citizens who have expenses for education, for sponsorship, for treatment and the purchase of medicines, for non-compulsory pension guarantees and insurance;
• property- provided to citizens who perform such actions with property:
  • o sale of property;
  • o acquisition of a dwelling (apartment, house, room);
  • o construction of a house or purchase of land on which construction will take place;
  • o Buying property for government purposes.
• professional- a deduction is given for income from their own business, private lawyers and notaries, for copyright awards for inventions in the field of science, literature, art;
• tax deduction- given subject to transfer to subsequent reporting periods losses from operations with financial instruments and securities.

Classification of rates and income to which they apply

35 %:

• residents' income such as winnings, prize over 4000 rubles .;
• interest income from a loan;
• calculation of savings on interest;
• payment for spending financial resources credit cooperatives.

• income of residents and non-residents on securities;
• all other income of non-residents, except those that are subject to a rate of 13 and 15%.

• income of non-residents in the form of dividends from Russian organizations.

• for residents - all other incomes that do not fall under the rates of 35, 30 and 9%;
• for non-residents - the income of foreigners who are recognized as highly qualified specialists; patent income; income from sailing on Russian ships and others.

• for residents - income from bonds with a mortgage and income from the creators of the administration of mortgage security.

Consider how the posting from wages “personal income tax withheld” is drawn up. Payment income tax belongs to the category of mandatory deductions from the salaries of employees and occurs every month. What do accountants and other professionals need to know to properly complete this posting?

All holdings can be divided into 3 categories:

1. Mandatory. These include income tax and payments on judicial enforcement documents. The following sections of this article are devoted to the procedure for posting personal income tax accrual, therefore, to begin with, we will analyze payments according to executive documents in more detail.
   These include court orders, notarized agreements on the payment of alimony, resolutions bailiffs and similar documents imposing an obligation on the employer and employee to pay any debt. For example, if a person has child support arrears, the court will order their employer to withhold part of the income to pay off this debt.
   The category of obligatory payments is more common in practice than others. It is important for both parties - the employee and the employer - to know that due to the "mandatory" nature of these payments, it is not necessary to sign a separate order and agree with it. For example, having received a court decision to withhold part of an employee's income in favor of paying alimony, the employer immediately proceeds to execution without signing his own office documents.
2. At the initiative of the employer. Occur in cases where the employee owes the employer. For example:
   • the employee was previously paid increased wages by mistake;
   • the employee did not work out the paid advance;
   • when causing material damage to the employer;
   • in case of excessive spending of funds issued in advance for a business trip.

   In this case, on the contrary, the employer is obliged to notify the employee about the deductions, get him to sign the consent and issue the appropriate order. Illegal or erroneously executed deductions may be the reason for applying to the labor inspectorate or to the court.

3. At the initiative of the worker. In some cases, an employee can write to the employer an application for voluntary deductions for the following purposes:
   • medical, pension, personal insurance;
   • union dues;
   • repayment of credit loans (to the employer or banks);
   • charitable contributions.

Russian labor legislation provides for the right of employers, in certain cases, to make deductions from the wages of employees.

In the application, you can specify in more detail from which payments to make deductions, and from which not. For example, you can specify deductions from wages, but set a ban on deductions for vacation pay and sick leave. Please note that if the employee has the right to write an application for voluntary deductions, the employer has the right to refuse to transfer funds in favor of third parties.

What is personal income tax

Before you deal with the procedure for withholding income tax and posting accounting, it is necessary to understand what constitutes and when personal income tax is charged. His legislative basis spelled out in chapter 23 of the Tax Code of the Russian Federation.

Personal income tax belongs to the category of direct taxes. It must be paid by all citizens of the Russian Federation who have received any income on its territory, as well as certain categories of foreign citizens.

This tax has a fixed rate - 13% (for foreigners - 30%). To the main categories of income for which it is provided payment of personal income tax relate:

• labor income (salaries, bonuses);
• sick pay;
• vacation pay;
• dividends;
• material aid;
• rental income;
• income from the sale of property.

How is VAT paid

According to the laws of the Russian Federation, the payment of personal income tax from the wages of employees is the responsibility of the employer, who acts in this case as a tax agent. In this area, efficiency and timeliness are required, since the period for withholding personal income tax for non-cash transfer of wages is the day of payment of wages (if cash issue until the day following the issuance).

According to the laws of the Russian Federation, the payment of personal income tax from the wages of employees is the responsibility of the employer.

Postings for personal income tax

When personal income tax is withheld from the salary of employees under employment contracts, the Debit 70, Credit 68 posting is used. Please note that when income tax is paid, the Credit will always be 68, and the Debit changes depending on the category of income. Study the table:

Type of income	Debit	Credit
Salary, employment contract	70	68
Holiday pay	70	68
Payment for temporary disability (sick leave)	70	68
Production premium	70	68
Salary, civil law contract	60	68
material gain	73	68
Material aid	73	68
Calculation of personal income tax from dividends to an employee of the enterprise	70	68
Dividends to a person who is not an employee of the enterprise	75	68
Loans granted	66	68
Transfer of personal income tax to the budget	68	51

Separate nuances of calculating and withholding income tax

So, now you know the procedure and date for withholding personal income tax from wages, as well as accounting entries for this tax certain categories income. Now we will analyze the private nuances and recommendations for withholding and paying personal income tax.

Deposit is not a reason for transfer personal income tax payments to the budget.

How to pay personal income tax if the employee did not come for wages

Suppose an organization provides for the issuance of wages in cash. On the due day, the employee did not appear for the money (he was on sick leave or was absent for another reason). How to proceed in such a case? Depositing (that is, delayed receipt of wages) is not a reason for transferring personal income tax payments to the budget.

It is more convenient for an accountant to transfer tax for all employees in one payment order . The law allows transferring all funds to the budget at once. That is, the fact that an employee for some reason did not receive a salary on time is not a basis for postponing tax payments. Pay it as expected, the next day after the issuance of wages.

Interest on tax payments

For late payment of mandatory payments to a tax agent, interest on personal income tax may be charged. The penalty is called penalty for untimely fulfillment of financial obligations. Since the law precisely provides for the terms for paying personal income tax, for delay to the employer ( legal entity or individual entrepreneur) will have to pay interest from their own funds.

If the delay is less than 30 days, the amount of the penalty payment will be equal to 1:300 of the Central Bank's refinancing rate. If the tax payment is overdue by more than 30 days, then two types of penalties will have to be paid at once:

• 1:300 of the Central Bank refinancing rate for the first 30 days;
• 1:150 of the Central Bank refinancing rate, starting from 31 days.

The best way to calculate interest is to use online calculators. Posting on the accrual of penalties for personal income tax - Debit 99, Credit 68.1. Please note that subaccount "1" for account 68 is used for personal income tax. By the way, the method of calculating penalties for all kinds of taxes is similar.

Interestingly, some accountants conduct the posting of the personal income tax penalty on Debit 91 - “Other income and expenses” - instead of Debit 99 - “Profit and loss”. This variability is not prohibited by law, however, the managers and accountants of the company must decide and draw up the entries uniformly.

Conclusion

This article discusses the rules by which personal income tax deductions from wages should be made, as well as the corresponding accounting entries. Most often, income tax postings from wages are made to account D70, K68, but in some cases other options are possible.

As you know, after accruing personal income tax, it is necessary to make appropriate entries in accounting. Personal income tax is deducted before the salary is paid, so employees receive the amount in their hands already taking into account the reduction made. This operation is the responsibility of the employer. When personal income tax is withheld from wages, the posting must also be done at the appropriate time so as not to violate the established procedure.

Features of tax calculation

The main types of income for which personal income tax must be withheld are all kinds of accruals for labor and GPC agreement. This list includes not only direct wages, but also bonuses, allowances, and some compensation received. Special formulas are used to calculate payments.

At the same time, personal income tax transactions are made in the following situations:

• when calculating salaries;
• when deducting taxes;
• when issuing wages;
• after transfer personal income tax amounts to the budget.

If the organization has employees who are periodically sent on business trips, they are entitled to the appropriate travel allowances, which are also taxed (subject to the statutory limit).

So, after withholding personal income tax, the wiring is drawn up in the appropriate order.

In the situation with travel expenses, there are several types of postings:

• when issuing an advance to an employee for travel expenses;
• when calculating expenses;
• if personal income tax is charged on amounts on business trips that exceed the norm;
• after the personal income tax is transferred to the budget, the wiring is also done.

In the case of purchasing any services from an individual, it may also be necessary to make tax payments. In this case, the entity must deduct the appropriate amount and provide the seller with cash subject to the payment of income tax. In such a situation, wiring is also done:

• when a product or service was purchased from an individual;
• posting when withholding personal income tax;
• when transferring personal income tax to the budget;
• when transferring the amount for services or goods to the seller.

Postings and accounts

After the calculation of personal income tax, the postings are carried out according to CT of account 68, if we are talking about deduction. For debit transactions there is a different numbering:

• for payment of dividends to shareholders and founders - account 75;
• when withholding tax from wages - 70;
• when it comes to financial assistance – 73;
• in case of deductions from civil-legal type income - 76;
• for short-term loans from individuals - 66;
• long-term loans - 67;

When transferring the total personal income tax to the budget - Dt 68 and credit turnover on the 51st account.

Payroll posting is usually done on the last day of the month. If we are talking about other income, then postings are made on the same day. This accounting manipulation is mandatory and is reflected in the relevant registers. Also always use identification numbers accounts to make documentation and reporting clear.

The execution of such operations is prescribed by law and is mandatory for various organizations and individual entrepreneurs paying income to individuals. It is important to consider that personal income tax can be withheld not only from the wages received by employees, but also from other income received and payments made. For example, when buying a service or product from an individual.

By signing an employment contract, an employee can observe a clause on incurring liability in the area of ​​work entrusted to him. This means that, in accordance with the labor code, the employer protects himself from possible losses associated with the incorrect performance of his duties by his subordinates. In the article we will talk about withholding shortages from wages, we will give examples of postings.

Causing material damage by an employee of the organization

In case of fixing the fact of shortage or material damage, the employer has the right to recover from the salary the amount of damage caused. Withholding must be carried out within the legal framework:

• A special check should be organized to determine the amount of damage suffered;
• The check is carried out by a commission that draws up acts on the causes and amount of damage and determines the culprit;
• The employee guilty of causing damage is obliged to familiarize himself with the acts and draw up in writing the reasons for which the damage was caused to the organization;
• The employee is responsible for the damages.

In accordance with labor legislation, the employee bears full financial responsibility in the following situations:

• The shortage of cash or goods arose in the performance of the duties of a particular employee.
• The employee is financially responsible for certain goods or funds within the framework of the agreement signed with the organization employment contract. Read also the article: → "".
• The employee intentionally caused damage, or it arose as a result of drug or alcohol intoxication or as a result of malicious intent (established in court).
• The employee caused damage to the material values ​​​​of the organization outside of working hours;
• The damage occurred due to inaction or incomplete performance of their duties by a particular employee;

Accounting entries: withholding shortages from wages

After carrying out all the necessary procedures, the accountant is obliged to deduct the relevant accounts and withdraw the required amount from the employee's salary.

Debit	Credit	Description
73	10 (01, 41,…)	Missing detected material assets(OS, money, goods, etc.)
70	73	Withholding shortfalls from an employee's wages
50	73	Voluntary compensation for damage by an employee
91.2	73	Write-off to other expenses in case of incomplete compensation of the shortage by the employee
73	98	Reflection of the amount intended for reimbursement
98	91.1	As the employee makes up for the shortfall, the amount is included in other income

The amount of deduction from wages

Payroll deductions can be classified as:

• Mandatory: NDFD, withholding according to executive documents.
• Withholding at the initiative of the employer.

According to labor law, the maximum possible amount of deduction from wages is 20% of the salary, unless otherwise provided. Only if there is a justified reason, the employer can count on a large amount, not exceeding the average monthly wage. Although in some cases a court decision may order a refund of an amount several times higher than the employee’s salary, this is more an exception than a rule and depends on each specific case within the framework of existing legislation.

By agreement with the employer, the employee has the right to compensate for the damage by transferring equivalent material values.

Withholding from wages shortage during inventory

Taking inventory is the most effective method identify what was lost, broken or stolen and identify the perpetrators who will be held liable for the damage caused. But before making accusations, it is necessary to find out whether the shortage is a natural rate of loss, which is determined by law. If, nevertheless, a clear violation and shortage is revealed, drawn up by the relevant acts, then it is worth determining the real amount of damage that the employee is obliged to compensate.

Shortage in the cash register, deduction from the salary of the cashier

Finding an insufficient amount of money in the cash register is also a detriment. If such a precedent happened, it is necessary to audit the cash desk. The procedure for conducting an audit should be fixed by internal legal instruments. As in the case of an inventory (an audit is one of the forms of inventory), it is necessary to make sure that the amount of the shortage exceeds the natural rate of loss determined by law.

Having carried out the fully necessary procedure for fixing the fact of a shortage and familiarizing the perpetrators with the documents on the audit, the organization has every right to recover the amount of the shortage from the salary, if it does not exceed the size of the average monthly salary. The recovery procedure is endorsed CEO in a special order, which must be issued within a month after the preparation of all acts, otherwise the shortage may be withheld by order of the executive authority.

Withholding from wages upon dismissal of an employee

There are situations when a shortage is identified, all documents are drawn up, and an employee expresses a desire to quit the organization. In this situation, the employer has the right:

• Invite the employee to stay until the moment he fully pays off his debt to the organization, but this is more likely not a legal measure, but a personal one between the employee and the employer;
• The employer has the right to withhold the amount of damage not exceeding the salary or, with the voluntary consent of the subordinate, to withhold the entire amount of damage from the payments due upon dismissal;
• Collect damages through the executive authorities.

The dismissal of an employee cannot be a reason for evading compensation for damage to the organization if the entire procedure took place in the prescribed Russian legislation legal framework.

An example of calculating deduction from an employee's salary

An employee of a car rental company received a ticket for improper parking of a company car when using it after hours. The fine was issued to the organization and amounted to 5,000.00 rubles. The average monthly salary of an employee is 27,000.00 rubles. Upon the fact of the damage suffered, the company drew up the relevant acts, which were familiarized with the perpetrator.

1. At the beginning of the month, an advance payment was issued to the employee in the amount of 10,000.00 rubles (personal income tax is not charged), 20% can be withheld from this amount: 10,000.00 * 0.2 = 2,000.00 rubles
2. For the entire month, wages were accrued in the amount of 27,000.00 rubles, personal income tax is 3,510.00 rubles, we will calculate the amount of compensation.
3. (27,000.00 - 3,510.00 - 10,000.00)*0.2 = 2,698.00 rubles
4. Balance amount 5,000.00 - 2,000.00 - 2,698.00 = 302, rubles

Common mistakes when deducting from wages

1. Violation of the established procedure provided for by labor legislation, in terms of the established deadlines and the preparation of relevant acts. If this happens, the employee will have the right to go to court to challenge the actions of the employer;
2. Withholding too large amounts that are not provided for by labor legislation;
3. Withholding from wages for a reason not related to legal violations established by the labor code. In some organizations, employers apply an internal system of penalties for sitting on social networks during working hours, smoking, appearance, etc.

Common questions and answers

Question number 1. In a situation where an employee completely refuses compensation for damage, is it possible to deduct from wages without his written consent.

If an employee is a financially responsible person in accordance with labor legislation and the fact of shortage was identified and recorded during the entire necessary legal procedure, then there are no obstacles to deduct damage from wages on a monthly basis until the organization’s damage is fully covered.

Question number 2. The order for the recovery of the shortage was drawn up after several months after fixing the fact that the shortage was revealed, whether the deduction of wages was lawful.

The deduction from wages will be lawful if, prior to the issuance of the order, an explanatory note was requested from the financially responsible person about the fact of the damage incurred and, subsequently, the employee was familiarized with the order, in which the reason for the deduction is legitimate and corresponds to federal law Russian Federation.

Question number 3. The CEO issued an internal order on fines for errors in documents, whether this is legal.

By itself, such an order cannot be lawful, because it does not comply with labor legislation. In a situation where errors in documents lead to material damage to the company, for example, errors in tax return may lead to a fine issued to the organization, even in this case, a special commission should be organized to identify the guilty persons, to receive explanatory notes from them. And only then an order is issued to recover damages from these specific persons in a specific case.

Question number 4. Is it possible to pay off the debt to the company without deduction from wages.

Maybe. By agreement with the General Director, an employee can voluntarily pay damages through the cash desk, as well as provide property of equal value, carry out necessary repairs, etc. In this case, ways to solve the current situation can be discussed personally between interested parties.

The calculation and deduction of personal income tax is accompanied by the implementation of the relevant entries in accounting. The article contains a table with postings for calculating tax payable, as well as examples of calculating personal income tax on dividends, interest on loans and employee wages. After considering this topic, we will deal with personal income tax reporting.

Personal income tax \u003d 50,000 * 9% / 100% \u003d 4500 rubles.

Postings on withholding personal income tax from dividends

An example of calculating personal income tax on interest received on a loan

Personal income tax \u003d 10,000 * 13 / 100 \u003d 1300 rubles.

Postings on withholding personal income tax from interest on a loan

Sum	Debit	Credit	Operation name
			Received short term loan from Ivanov
			Interest charged on loans
			Accrued personal income tax payable on interest
			returned borrowed funds with interest
			The tax payable is transferred to the budget

An example of calculating personal income tax from wages

Ivanov received a salary, taking into account the bonus in the amount of 30,000 rubles. Ivanov is entitled to a deduction of 500 rubles, and he also has one child. Let's calculate personal income tax from this salary and make the necessary postings to withhold it:

The salary minus deductions is subject to the tax rate of 13%.

Personal income tax \u003d (30,000 - 500 - 1400) * 13 / 100 \u003d 3653 rubles.

Ivanov will receive a salary = 30,000 - 3,653 = 26,347 rubles.

Postings for the calculation of personal income tax from wages

You can also see an example of calculating personal income tax from wages in the article "".

Posting on the withholding of personal income tax from wages is made on the last day of the month for which the wages are accrued.

Personal income tax on other income is considered on the day the employee receives this income.

This concludes our discussion of personal income tax. We figured out the concept of personal income tax, calculation features, tax base and tax rates, you can also see and and. Next, we will get acquainted with another tax - income tax.