"Financial newspaper. Regional issue", 2008, N 11

The procedure for applying the simplified tax system is regulated by Ch. 26.2 Tax Code of the Russian Federation. According to Art. 346.14 of the Tax Code of the Russian Federation, an organization can choose one of two options for calculating tax using a simplified system:

income reduced by expenses.

Moreover, the organization will not be able to change the chosen method (object of taxation) within three years from the beginning of application of the simplified tax system (clause 2 of article 346.14 of the Tax Code of the Russian Federation).

Depending on the chosen method, wages paid to employees, as well as taxes on them, will be taken into account differently.

Labor costs usually include wages for hours worked, sick leave payments, vacation pay, bonuses and financial assistance.

Object of taxation - income

According to paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation, when choosing the object of taxation “income”, a single tax under the simplified system is paid on all income at a rate of 6%. This does not take into account any expenses of the organization, including wages paid to employees.

The exception is the cost of accrued and paid pension contributions from wages in the amount of 14% of the wage fund and temporary disability benefits. The amount of single tax calculated for the reporting (tax) period is reduced by these amounts. At the same time, the amount of the single tax (advance payments on it) cannot be reduced by more than 50% (clause 3 of Article 346.21 of the Tax Code of the Russian Federation).

According to the Letter of the Federal Tax Service for Moscow dated March 16, 2007 N 18-11/3/023458@, the single tax is subject to reduction only by the amount actually paid by the organization (within the amount of accrued (payable) for the reporting (calculation) period) insurance premiums for compulsory pension insurance as of the date of submission of the tax return for the single tax.

Taxpayers who paid the amount of insurance premiums for the last month of the expired (calculation) period after submitting a tax return for the single tax have the right to clarify their tax obligations for the single tax for the expired reporting (tax) period by submitting updated tax returns to the tax authorities in the prescribed manner.

In this regard, when calculating the amount of tax paid in connection with the application of the simplified tax system, for example, for the first quarter of 2008, insurance premiums for December 2007 paid in January 2008 are taken into account (Letters of the Ministry of Finance of Russia dated January 15, 2007 N 03- 11-04/2/6, Ministry of Taxes of Russia dated 02.02.2004 N 22-2-14/160, Federal Tax Service for Moscow dated 13.06.2006 N 21-13/50478@).

If the amount of temporary disability benefits and pension contribution exceeds 50% of the amount of tax (advance payments) payable for the reporting period, then, taking into account the provisions of clause 5 of Art. 346.18 of the Tax Code of the Russian Federation, which stipulate that when determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period, the amount of such excess can be taken into account in subsequent reporting periods (Letter of the Ministry of Finance of Russia dated April 11, 2007 N 03-11-05/67).

The tax amount is reduced by the amount of temporary disability benefits paid without reducing the amount of personal income tax calculated from them (Letter of the Ministry of Finance of Russia dated October 20, 2006 N 03-11-04/2/216).

Example 1. LLC "Karandash" applies the simplified tax system with the object of taxation "income". For the first quarter of 2008, income amounted to 600,000 rubles. For the same period, wages of 100,000 rubles were accrued, sick leave payments - 10,000 rubles.

The single tax will be 36,000 rubles. (RUB 600,000 x 6%).

Contributions to the Pension Fund are equal to 14,000 rubles. (RUB 100,000 x 14%).

The amount by which an organization can reduce the single tax will be 24,000 rubles. (14,000 + 10,000). Moreover, this amount cannot exceed 50% of the tax base, i.e. 18,000 rub. (RUB 36,000 x 50%). Accordingly, the organization will pay 18,000 rubles to the budget. (36,000 - 18,000).

The object of taxation is income reduced by the amount of expenses

According to paragraph 2 of Art. 346.20 of the Tax Code of the Russian Federation, when choosing this object of taxation, a single tax under the simplified system is paid on income reduced by the amount of expenses at a tax rate of 15%. The composition of expenses is given in Art. 346.16 Tax Code of the Russian Federation. According to paragraphs. 6, 7 p. 1 art. 346.16 of the Tax Code of the Russian Federation, expenses taken into account for tax purposes under the single tax include:

expenses for wages and payment of temporary disability benefits in accordance with the legislation of the Russian Federation;

expenses for all types of compulsory insurance of employees and property, including insurance contributions for compulsory pension insurance, contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation.

In this case, all expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, as well as in the manner prescribed for calculating corporate income tax, art. 255 Tax Code of the Russian Federation.

According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, expenses incurred must be economically justified and documented. That is, wages must be calculated on the basis of concluded employment contracts with employees in accordance with the approved staffing table; it is necessary to draw up working time sheets and payroll statements in accordance with the requirements of the Labor Code of the Russian Federation.

In accordance with Art. 255 of the Tax Code of the Russian Federation, labor costs include any accruals to employees provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. The accrued amounts of wages include the amounts of personal income tax, alimony and other deductions from wages (Letters of the Ministry of Finance of Russia dated July 12, 2007 N 03-11-04/2/176, dated April 28, 2007 N 03-11-05/84).

It should be taken into account that, according to paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation, expenses of a taxpayer are recognized as expenses after their actual payment. Labor costs are recognized at the time of repayment of the debt by debiting funds from the taxpayer's current account, paying from the cash register, and if there is another method of repaying the debt - at the time of such repayment (Letter of the Ministry of Finance of Russia dated 06/05/2007 N 03-11-04/2/ 159).

Article 226 of the Tax Code of the Russian Federation provides that tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment. The tax agent withholds the accrued amount of personal income tax from the taxpayer at the expense of any funds paid by the tax agent to the taxpayer upon actual payment of these funds to the taxpayer or on his behalf to third parties. Payment of personal income tax at the expense of tax agents is not allowed.

Thus, based on the provisions of paragraphs. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation, personal income tax amounts withheld from employee income cannot be included as expenses when determining the tax base by an organization applying the simplified tax system.

Example 2. LLC "Karandash" applies a simplified system with a tax base of "income reduced by the amount of expenses." Income for the first quarter of 2008 - 600,000 rubles, accrued wages - 100,000 rubles, sick leave payments - 10,000 rubles. The withheld personal income tax amounted to 20,000 rubles. Other expenses - 150,000 rubles. Contributions to the Pension Fund are equal to 14,000 rubles. (RUB 100,000 x 14%). Contributions to the Social Insurance Fund of the Russian Federation for accidents - 200 rubles. (RUB 100,000 x 0.2%).

The single tax payable to the budget will be 48,870 rubles. [(600,000 rub. - 100,000 rub. - 10,000 rub. - 150,000 rub. - 14,000 rub. - 200 rub.) x 15%].

Accounting for payments for sick leave exceeding the amounts established by law

In accordance with paragraph 2 of Art. 10 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, the object of taxation of insurance contributions and the base for calculating insurance contributions are the object of taxation and the tax base for the Unified Social Tax, established by Chapter. 24 Tax Code of the Russian Federation.

According to paragraphs. 1 clause 1 art. 238 of the Tax Code of the Russian Federation are not subject to UST taxation of state benefits paid in accordance with the legislation of the Russian Federation, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits.

An additional payment up to actual earnings that exceeds the amount of maternity benefits paid from the Federal Social Insurance Fund of the Russian Federation is made by the organization on the basis of an employment contract with the employee at its own expense and is not considered as a state benefit. Thus, the provisions of Art. 238 of the Tax Code of the Russian Federation, and accordingly they are subject to insurance contributions for compulsory pension insurance in the generally established manner.

Financing of the payment of temporary disability benefits to insured persons working under employment contracts concluded with organizations using the simplified tax system is carried out in accordance with Federal Law No. 190-FZ of December 31, 2002. According to Art. 2 of Law N 190-FZ, compulsory social insurance benefits for such categories of insured are paid from the following sources:

funds of the Federal Social Insurance Fund of the Russian Federation - in part of the amount of benefits not exceeding for a full calendar month one minimum wage established by federal law (from September 1, 2007 - 2300 rubles);

employers' funds - in the part of the benefit amount exceeding one minimum wage.

Maternity benefits are paid in full at the expense of the Federal Social Insurance Fund of the Russian Federation in an amount not exceeding the maximum amount established by current legislation (according to Federal Law dated November 23, 2007 N 266-FZ, the maximum benefit amount is 23,400 rubles).

In accordance with paragraph 15 of Art. 255 of the Tax Code of the Russian Federation, labor costs include expenses for additional payment up to actual earnings in the event of temporary loss of ability to work, established by the legislation of the Russian Federation.

Although maternity benefits are not benefits for temporary disability, but taking into account that these benefits are paid from the Federal Social Insurance Fund of the Russian Federation and the basis for their payment is sick leave, the provisions contained in the supplement to actual earnings when paying for maternity leave may be applied in paragraph 15 of Art. 255 Tax Code of the Russian Federation.

Consequently, an organization that applies the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses has the right to take into account the costs of additional payments to employees before actual earnings when paying maternity benefits as expenses. This position is confirmed by Letter of the Ministry of Finance of Russia dated 06/04/2007 N 03-11-04/2/157.

At the same time, the Letter of the Federal Tax Service for Moscow dated March 6, 2006 N 18-11/3/17202 expressed the opposite opinion that taxpayers do not have the right to reduce the amount of tax paid in connection with the application of the simplified tax system by the amount of additional payment to the average (actual) earnings when payment for maternity leave in an amount exceeding the maximum amount of this benefit established by current legislation.

Payments of financial assistance and bonuses, compensation for non-payment of wages

In accordance with paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, an organization applying the simplified tax system is not a payer of the unified tax system, but is a payer of insurance contributions for compulsory pension insurance in accordance with the provisions of the Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation” and the Tax Code of the Russian Federation. At the same time, the sources of payments made in favor of individuals under labor and civil contracts, the subject of which is the performance of work, provision of services, in this case do not matter (Letter of the Ministry of Finance of Russia dated October 24, 2007 N 03-11-04/2/ 265).

Taking into account the above, taxpayers have the right to reduce the amount of single tax (advance tax payments) paid in connection with the application of the simplified tax system, calculated for the tax (reporting) period, by the amount of insurance contributions for compulsory pension insurance paid (within the calculated amounts) for the same period of time from payments in the form of financial assistance and bonuses to employees (Letter of the Ministry of Finance of Russia dated July 26, 2006 N 03-11-04/2/152).

In Art. 164 of the Labor Code of the Russian Federation defines that compensation is monetary payments established for the purpose of reimbursing employees for costs associated with the performance of their labor or other duties provided for by federal law.

According to Art. 236 of the Labor Code of the Russian Federation, if the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one three hundredth of the Bank of Russia refinancing rate in effect at that time from amounts not paid on time for each day of delay starting from the next day after the established payment deadline up to and including the day of actual settlement.

The amount of monetary compensation paid to an employee may be increased on the basis of a collective or labor agreement. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.

In accordance with paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, state benefits are not subject to personal income tax, with the exception of benefits for temporary disability (including benefits for caring for a sick child), as well as other payments and compensation paid in accordance with current legislation. Thus, for the compensation established in Art. 236 of the Labor Code of the Russian Federation, the specific size of which is determined by the collective agreement, applies to clause 1 of Art. 217 of the Tax Code of the Russian Federation, provided that it is paid to employees within the amount specified in the collective agreement.

These compensations are also not subject to UST taxation on the basis of paragraphs. 2 p. 1 art. 238 Tax Code of the Russian Federation.

Since the payments provided for in Art. 236 of the Labor Code of the Russian Federation are not related to the working hours and working conditions, as well as to the maintenance of employees, then these payments should not be taken into account for the purposes of taxation of the single tax paid in connection with the application of the simplified system as labor costs (Letters of the Ministry of Taxes of Russia dated 19.02 .2003 N 05-1-11/1286-Zh286, Federal Tax Service for Moscow dated 08/06/2007 N 28-11/074572@).

Example 3. LLC "Romashka" applies the simplified tax system with the object of taxation "income". Income for the first quarter of 2008 amounted to 350,000 rubles. During this period, employees received a salary of 100,000 rubles and bonuses of 15,000 rubles.

The single tax amounted to 21,000 rubles. (RUB 350,000 x 6%).

Contributions to the Pension Fund are equal to 16,100 rubles. [(RUB 100,000 + RUB 15,000) x 14%].

The amount by which an organization can reduce the single tax will be 10,500 rubles. (RUB 21,000 x 50%). Accordingly, the organization will pay 10,500 rubles to the budget. (21,000 - 10,500).

Simultaneous use of simplified taxation system and UTII

Based on clause 8 of Art. 346.18 of the Tax Code of the Russian Federation, taxpayers transferred for certain types of activities to pay UTII for certain types of activities in accordance with Ch. 26.3 of the Tax Code of the Russian Federation, keep separate records of income and expenses under different special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received when applying the specified special tax regimes.

The specified norm of the Tax Code of the Russian Federation should also be followed in the case of distribution of wages of employees simultaneously engaged in both types of activities, for example, administrative personnel of an organization (Letter of the Ministry of Finance of Russia dated 05/03/2007 N 03-11-04/3/140).

WHAT PAYMENTS ARE INCLUDED IN SALARY COSTS

The composition of these expenses is determined in accordance with Article 255 of the Tax Code of the Russian Federation (subclause 6, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation).
Let us recall that Chapter 25 of the Tax Code of the Russian Federation allows the following to be included in labor costs:
– any accruals to employees in cash and in kind, including incentives, compensation, incentives;
– costs associated with maintaining employees.
The inclusion of these costs in expenses is permitted provided that these charges and expenses are provided for by the norms of the legislation of the Russian Federation, labor or collective agreements.
In addition, labor costs include payments under voluntary and compulsory insurance contracts for employees (non-state pension insurance, voluntary medical insurance, etc.). Please note that the costs of voluntary insurance of employees can be taken into account when calculating the single tax only within the limits established by paragraph 16 of Article 255 of the Tax Code of the Russian Federation.
In addition, you need to remember that part of the payments to employees cannot be attributed to labor costs. We are talking about those expenses of the organization that are specified in paragraphs 21–29 of Article 270 of the Tax Code of the Russian Federation:
· expenses for any types of remuneration that are paid to employees not on the basis of employment contracts;
· bonuses paid through targeted funding;
· amount of financial assistance;
· payment for additional leave provided in excess of the leave established by law;
· pension supplements and one-time benefits for retiring labor veterans;
· income (dividends, interest) on shares;
· payment for travel to the place of work and back by public transport and departmental transport;
· payment of price differences when selling goods (works, services) to employees at preferential prices;
· payment for vouchers for treatment and recreation, excursions and trips, classes in sports sections, clubs and clubs;
· payment for goods for personal consumption of workers, etc.
In this case, labor costs are taken into account at the time of repayment of the debt by writing off funds from the taxpayer’s current account, paying from the cash register, and if there is another method of repaying the debt - at the time of such repayment (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

WHEN SHOULD YOU RECOGNIZE EMPLOYMENT EXPENSES FOR TAX PURPOSES

Since all organizations (entrepreneurs) using the simplified method of taxation use the cash method of recognizing income and expenses (Article 346.17 of the Tax Code of the Russian Federation), labor costs are taken into account for tax purposes as of the date:
– issuing cash to employees from the cash register;
– transfer of funds from the organization’s current account to the personal bank accounts of employees;
– transfer of products to employees as wages.
Taxpayers who have chosen income minus expenses as an object of taxation have the right to include in expenses the costs of wages, as well as the payment of temporary disability benefits due to employees on the basis of the legislation of the Russian Federation (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation) .
These expenses are taken into account in relation to the procedure provided for calculating corporate income tax in Article 255 of the Tax Code of the Russian Federation. In accordance with this article, any payments to employees in cash or in kind are included in the taxpayer's labor costs.
Consequently, labor expense is recognized as an accrual in favor of the employee, and not the amount paid to him. It turns out that the amounts of personal income tax are included in the organization’s expenses as part of labor costs. However, since the “simplified” method uses the cash method of accounting for income and expenses, the amount of withheld tax is included in expenses after it is transferred to the budget.

MATERIAL AID

Often, employees of organizations that apply the simplified tax system are paid financial assistance: for vacation, in connection with the birth of a child, in connection with the first marriage, etc. How is material assistance paid to employees taken into account for the purpose of calculating the single tax paid when applying the “simplified tax system” "?
According to officials, such payments are not taken into account when calculating the single tax. Moreover, let’s say, in a letter dated October 12, 2006 No. 03-11-04/2/206, the Russian Ministry of Finance simply stated that Article 255 of the Tax Code does not contain such type of expenses as expenses in the form of paid amounts of financial assistance. And if so, these expenses do not reduce the tax base for the single tax paid in connection with the use of the simplified taxation system.
In fact, material assistance is not included in expenses when calculating the single tax of the simplified system, since it is directly named in paragraph 23 of Article 270 of the Tax Code of the Russian Federation.
And in accordance with paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation, the expenses specified in paragraph 1 of this article are accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of the Tax Code. Article 252, in turn, directly states that the company has the right to reduce the income received by the amount of expenses incurred (with the exception of expenses specified in Article 270 of the Tax Code of the Russian Federation).
You will have to pay personal income tax on the amounts of financial assistance. Organizations that use the simplified system must withhold tax from employee income. You will not have to pay tax only on material assistance, the amount of which does not exceed 4,000 rubles. This is directly indicated by paragraph 28 of Article 217 of the Tax Code of the Russian Federation.
If the amount of financial assistance exceeds 4,000 rubles, then personal income tax will have to be withheld from the amount above this limit. An exception is financial assistance issued to an employee in connection with an emergency or the death of a family member. Such payments are completely exempt from personal income tax. But here we must take into account the following nuance. The Tax Code of the Russian Federation does not disclose who is considered a member of an employee’s family. Therefore, you should refer to Article 2 of the Family Code of the Russian Federation. It states that family members are spouses, parents and children.

Bonuses paid to employees are taken into account differently when calculating the single tax. It all depends on the nature of the incentives.
Possible options: bonuses are provided for in labor or collective agreements, issued by order of the manager or by decision of the founders.
If bonuses are provided for in labor or collective agreements, they can be included in expenses when calculating the single tax. Indeed, in this case, it is worth focusing on the list of labor costs prescribed in Article 255 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). And paragraph 25 of Article 255 of the Code specifically allows payments stipulated by collective and labor agreements to be taken into account as part of labor costs.
One-time bonuses of a production nature, which are provided for by the collective agreement, the organization also has the right to take into account for taxation (letter of the Federal Tax Service of Russia dated September 14, 2006 No. 18-12/3/081433@).

According to Article 139 of the Labor Code of the Russian Federation, vacation pay and compensation for unused vacation are calculated based on the employee’s average earnings for the last 12 calendar months.
However, as before, in Article 139 of the Labor Code of the Russian Federation there is a rule that makes it possible to establish a different period for the purposes of determining vacation pay. However, there is a significant caveat: the chosen procedure should not worsen the situation of employees. Therefore, you will have to compare which amount of vacation pay is greater: calculated based on a period of 12 calendar months or based on the period established in the organization. And it is not clear what average number of calendar days of the month should be taken into account in this case. The fact is that the amendments also affected this indicator. Due to the increase in the number of non-working days, the average number of calendar days was changed from 29.6 to 29.4 (but this is for a calculation period of 12 calendar months!). That is, it is still easier to follow the new order.
Average earnings when calculating vacation pay are determined in accordance with the Regulations on the specifics of the procedure for calculating average wages. Let us recall that it was approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. The billing period, as we said above, is 12 calendar months that preceded the month in which the employee went on vacation.
That is, they add up the salary for the last twelve calendar months. And the result is divided by 12 and the average monthly number of calendar days - 29.4. Thus, they receive an average daily salary. To calculate vacation pay, this value is multiplied by the number of vacation days.

From October 14, 2008, the employee was granted regular leave for 28 calendar days. Thus, the calculation period is from October 1, 2007 to September 30, 2008. Let's assume that the entire period was worked out completely. During this time, the employee received a salary equal to 78,664 rubles.
The employee's average daily earnings were:
RUB 78,664 : 12 months : 29.4 days = 222.97 rub.
And the vacation pay is:
RUR 222.97 x 28 days = 6243.16 rub.

The average daily earnings for paying for vacations provided in working days, as well as for paying compensation for unused vacations, are determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.

THE BILLING PERIOD IS NOT COMPLETELY WORKED

So, we said that when calculating vacation pay, they sum up the salary for the last 12 calendar months before the month of rest. Then the result is divided by 12 and the average monthly number of calendar days - 29.4. Thus, they receive an average daily salary. This value is multiplied by the number of vacation days. But this is done when the employee has fully worked the pay period. However, this happens quite rarely.
According to paragraph 4 of the Regulations on Average Wages, when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, when the employee:
– received average earnings in accordance with the legislation of the Russian Federation;
– received temporary disability benefits or maternity benefits;
– did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
– did not participate in the strike, but due to this strike was not able to perform his work;
– took additional paid days off to care for disabled children and people with disabilities since childhood;
– was released in other cases from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;
– took days of rest (time off) in connection with work beyond the normal working hours under the rotation method of organizing work and in other cases in accordance with the legislation of the Russian Federation.
If the employee has not fully worked the pay period, then first the average monthly number of calendar days (29.4) is multiplied by the number of months fully worked.
Next, the number of calendar days in those months that are not fully worked out is added to the result obtained. How to calculate such calendar days?
To determine the number of calendar days that need to be taken into account for average earnings, the average monthly number of calendar days (29.4) is divided by the number of calendar days of this month. The result is multiplied by the number of calendar days corresponding to the time worked in a given month. To determine this indicator, from the total number of calendar days in a given month, you need to subtract the calendar days that fall during the time excluded from the calculation period.

From February 11, 2008, the employee was granted another leave of absence for 28 calendar days. This means that the billing period is from February 1, 2007 to January 30, 2008. The employee's salary is 7,000 rubles. In August I was on a business trip for three days, and from September 6 to 10 inclusive I was on sick leave. In addition, on September 18 and 21, the employee took leave at her own expense.
In total, for the billing period (excluding sick leave and salary for the business trip), the employee was paid 79,548 rubles.
Let's determine the number of calendar days that need to be taken into account in months not fully worked:
– August 2007 – 26.55 days. (29.4: 31 x (31 – 3));
– September 2007 – 20.58 days. (29.4: 30 x (30 – 9));
RUR 79,548 : (29.4 days x 10 months + 26.55 days + 20.58 days) = 233.19 rub.
That is, the amount of vacation pay will be:
RUR 233.19 x 28 days = 6529.32 rub.

If vacation is provided in working days, then the question arises, how in this case to calculate the days in months not fully worked? In this case, the same procedure applies as if the month had been worked out in full. Since paragraph 11 of the Regulations does not provide for any special procedure for calculating calendar days in this case. That is, the actual wages accrued during the period of validity of the employment contract are divided by the number of working days according to the calendar of a six-day working week that correspond to the time actually worked.
At the same time, as we have already said, it is necessary to exclude from the billing period weekends, holidays, non-working days, as well as other days in accordance with paragraph 5 of the Regulations (days of illness, business trips, vacations, etc.).

IF SALARY CHANGES

Paragraph 16 of the Regulations establishes the rules for calculating average earnings when increasing wages, tariff rates, salaries (official salaries), and monetary remuneration. In this case, the average salary of employees increases in the following order:
– if the increase occurred during the billing period, then the payments taken into account when determining average earnings and accrued for the period of time preceding the increase are increased by factors. They are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of occurrence of the event, which is associated with the preservation of average earnings, by the tariff rates (official salary, monetary remuneration) of each month of the billing period;

The employee is granted regular leave from November 6 to December 3, 2008 inclusive, lasting 28 calendar days. Let us assume that the billing period from November 1, 2007 to October 31, 2008 has been fully worked out. Wages accrued: from November 2007 to August 2008 - 17,000 rubles, and in September and October 2007 - 19,550 rubles. That is, since September, the organization’s employees have had their salaries increased by 15 percent.
The average daily earnings will be:

(RUB 17,000 x 10 months x 1.15 + RUB 19,550 + RUB 19,550): 12 months. : 29.4 = 664.97 rub.

****end of example

– if the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, the average earnings calculated for the billing period increase;

Let's change the conditions of the previous example.

Let's assume that the salary increase occurred on November 1, 2008, that is, before the employee went on vacation, but not in the pay period. The average daily earnings will be:

17,000 rub. x 1.15: 12 months. : 29.4 x 1.15 = 664.97 rub.

The amount of vacation pay paid will be:

RUB 664.97 x 28 days = 18,619.16 rub.

****end of example

- if the increase occurred during the period of maintaining average earnings, - part of the average earnings is increased from the date of increase in the tariff rate, salary (official salary, monetary remuneration) until the end of the specified period.

Let's change the conditions of the previous example again.
Let's assume that the salary increase occurred on November 13, 2008, that is, when the employee was on vacation. Thus, 7 days of vacation are paid at the old salary, and the remaining 21 days at the new salary.
Average daily earnings – 578.23 rubles. (000 rubles: 12 months: 29.4) That is, vacation pay for 7 days is as follows:

RUB 578.23 x 7 days = 4047.61 rub.

And for the remaining 21 days the employee must be paid:

RUB 578.23 x 21 days x 1.15 = 13,964.16 rubles.

In total, vacation pay will be:

4047.61 rub. + 13,964.16 rub. = 18,011.77 rub.

Previously, the specifics of calculating average earnings with a salary increase were established in paragraphs 15 and 16 of the old Regulations. And the procedure for calculating average earnings did not differ from the introduced one. The changes affected the type of payments that need to be included in the calculation of average earnings.
According to the new rules, if an organization increases tariff rates or salaries, then average earnings also increase by the amount of payments that are set to these tariffs and salaries in a fixed amount (interest, multiple). What kind of payments are we talking about in this case? Well, let’s say about bonuses, which are determined depending on the labor participation rate or for achieving certain indicators, bonuses for fulfilling the plan, additional payments for length of service (as a rule, it is set as a percentage of the salary depending on the employee’s length of service in the company), etc. .P.

The employee's salary is 20,000 rubles. In addition, according to the Salary Regulations, he is entitled to a monthly additional payment of 10 percent of the salary. In this case, when indexing wages, the calculation of average earnings will include both the increased salary and the amount of additional payment.

If a range of values ​​is provided for payments established in tariffs and salaries, then they are not added to the average earnings. In addition, average earnings do not increase by payments that are set in absolute amounts. Let us give examples of such payments. Bonus set for specific employees

The employee receives a salary of 17,000 rubles. Depending on the results achieved, he can count on a monthly payment of three to five salaries. If average earnings increase, only salary will be included in the calculation. The surcharge amount is not recalculated, since it is set in a range of values.

I.A. Feoktistov, tax consultant at Academy of Successful Business LLC
Magazine “ROSBUCH”

Do you want to check your accountant to see if he calculates taxes correctly? Does your company operate in a simplified manner? Do you prepare your own reports and want to make sure that you have filled out your tax return correctly? Or maybe you are just about to start your own business and want to know what taxes you will have to pay and whether your planned business will bring profit?

Our tax calculator.

With its help you can calculate:
- tax paid under the simplified taxation system (USN tax);
- the minimum tax paid under the object of taxation “income minus expenses”, when expenses exceed an amount of 1% of income;
- insurance contributions paid to the Pension Fund (PF), Social Insurance Fund (FSS), Federal Compulsory Medical Insurance Fund (FFOMS);
- personal income tax (NDFL), withheld from employees’ wages;
- wages paid to employees “in hand” after deduction of personal income tax;
- net profit or loss of the enterprise.

The last indicator is profit Loss)- is the most important for a legal entity or individual entrepreneur, because answers the main question - is it profitable for him to engage in this business? Thus, our calculator can not only calculate taxes, but also allows you to check the financial indicators of business plans. Obviously, if the initial data taken from the business plan, when calculated on a calculator, results in a loss, this is a serious reason to think about whether it is worth starting such a business in reality.

The calculator calculates profit (loss) as the difference between income and expenses, wages, insurance premiums and simplified tax system. In other words, net profit is the money remaining at the disposal of an entrepreneur or legal entity after paying all taxes and paying other costs associated with running a business.

The algorithms underlying the tax calculator fully take into account the latest changes in legislation and all its provisions in force in 2019.
You can find out more about the basic parameters on the basis of which calculations are made.

Working with the simplified tax system tax calculator is extremely simple:
1. Check the required options.
2. Enter financial indicators.
3. Click the "Run calculation" button (below).

Tax information. Basic parameters and assumptions used in the tax calculator.

Tax paid in connection with the application of the simplified taxation system (USN tax):
object of taxation "income" - rate 6%;
object of taxation "income reduced by the amount of expenses" ("income minus expenses") - a rate of 5 to 15% (established by regional legislation; for example, in St. Petersburg and the Leningrad region the rate is 7%).
The taxpayer chooses the object of taxation independently.

Minimum tax paid in connection with the application of the simplified taxation system (minimum tax simplified tax system):
It is paid under the object of taxation “income minus expenses” instead of the “regular” tax if the amount of the “regular” tax is less than one percent of the taxpayer’s income.
The minimum tax is 1% of income.

The calculator takes into account all possible options for using the simplified tax system, and calculates the “simplified” tax in strict accordance with Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”, and insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund - in accordance with Chapter 34 Tax Code of the Russian Federation "Insurance premiums in the Russian Federation".

Please note: if the object of taxation is “income minus expenses”, the amount of expenses must be entered into the appropriate field of the calculator without including the amounts of accrued wages and the amount of insurance contributions. Employee salaries are entered in a separate field, and the calculator will calculate insurance premiums itself.
The list of expenses that can be taken into account when calculating the tax base of the taxable object “income minus expenses” is also given in Chapter 26.2 of the Tax Code of the Russian Federation.

For certain categories of insurance premium payers, the legislation establishes reduced tariffs (for example, for agricultural producers, for organizations operating in the field of information technology and a number of others). The calculator does not take into account the possibility of applying such benefits and calculates insurance premiums at the rates established by the said law for “ordinary” legal entities and individual entrepreneurs of non-preferential categories.
Also, the calculator does not take into account the maximum base for calculating insurance contributions to the Pension Fund. If the annual salary of individual employees exceeds this maximum value, insurance premiums for these employees are calculated from the amount of the excess at reduced rates determined by the legislation of the Russian Federation on taxes and fees.

The personal income tax rate (NDFL) is 13%, withheld by the employer from the employee’s accrued wages and transferred to the budget (example: employee’s salary - 20,000 rubles, personal income tax - 2,600 rubles, the employee will receive 20,000 - 2,600 = 17,400 rubles .).
The calculator calculates personal income tax and “net” wages in accordance with the above example, based on the fact that employees do not have benefits and the right to tax deductions established by tax legislation for certain categories of citizens (for example, those with children).
For a more accurate calculation of personal income tax, it is necessary to be guided by the provisions of Chapter 23 of the Tax Code of the Russian Federation “Tax on personal income”.

(book of income and expenses) simplified? To answer the question , Whether personal income tax is taken into account in expenses under the simplified tax system, you need to refer to the norms of Chapter 26.2 of the Tax Code. Let's look at the legal requirements in this section.

The procedure for accounting for personal income tax under the simplified tax system “Income minus expenses” in 2019

The special simplified regime involves a legitimate reduction in the fiscal burden on the company. A number of taxes from which simplifiers are exempt are listed in Art. 346.11. Among these benefits, income tax does not appear, that is, LLCs/IEs under the simplified tax system are required, as agents, to calculate, withhold and pay personal income tax to the state on the income of their employees on a general basis (clause 5 of Article 346.11). In this regard, many accountants ask a logical question: is personal income tax included in expenses under the simplified tax system?

After all, in essence, such a tax is transferred by the employer not from his own money, but from the funds of his employees. To answer, first of all, let us turn to the requirements of Art. 346.16, which defines the procedure for recognizing expenses by simplifiers. The list is closed, which means that the tax base can be reduced only by those costs that are listed in paragraph 1 of this article. Separately, personal income tax in Art. 346.16 is not mentioned, and the norm sub. 22 also cannot be applied in this case (letter of the Ministry of Finance No. 03-11-06/2/5880 dated 02/05/16), since the amounts of agent personal income tax according to Art. 226 are withheld only at the time of actual payment from employee remuneration.

Nevertheless, personal income tax is still included in expenses under the simplified tax system, but in a special manner. Let’s look at how exactly, using a specific example below.

How personal income tax is taken for employees as expenses under the simplified tax system in 2019

In accordance with sub. 6 clause 1 art. 346.16. simplifiers have the right to include in their costs staff salaries, hospital benefits - personal income tax is accepted as expenses under the simplified tax system in 2019 as part of wages. The rules for attributing expenses for remuneration of employees to enterprise costs are contained in paragraph 1 of Art. 252. And in Art. 255 provides the procedure for recognizing such costs. For example, these are not only the amounts of earnings themselves, but also various allowances, compensations, bonuses, disability benefits, and other incentive/incentive payments in accordance with labor and collective agreements.

To understand all of the above, we will give an example of how personal income tax is taken into account in expenses under the simplified tax system.

Let's say for 1 sq. In 2019, the company accrued salaries to staff in the amount of 200,000 rubles. The payroll was calculated, withheld and transferred to the personal income tax budget in the amount of 26,000 rubles.

For 1 sq. accordingly, personal income tax is not included separately as expenses under the simplified tax system “Income minus expenses,” but the entire salary of 200,000 rubles. Moreover, when applying tax deductions, the entire accrued salary is still taken into account. According to paragraph 2 of Art. 346.6 of the Tax Code of the Russian Federation, in relation to the recognition of labor costs, it is required to act in accordance with the procedure defined in Art. 255 NK. And it clearly states that labor costs include any accruals to employees in cash and in kind, provided for by Russian legislation or local regulations of the employer (letter of the Ministry of Finance No. 03-11-09/225 dated June 25, 2009).

When personal income tax is considered an expense under the simplified tax system

It is not enough to know whether personal income tax is included in expenses under the simplified tax system. You also need to understand at what point simplifiers can recognize costs. According to paragraph 2 of Art. 346.17, companies using the simplified tax system have the right to recognize expenses only after they have actually been paid. In relation to expenses for personnel wages, the moment of repayment of obligations is considered to be the day the accrued amounts are issued from the cash register or written off from the employer’s current account. Consequently, personal income tax when calculating the simplified tax system “Income minus expenses” can be taken into account in the amount of labor costs after actual settlements with employees and transfer of income tax to the state treasury (Letter of the Federal Tax Service of the Russian Federation for Moscow No. 16-15/096615@ dated 09.14.10 G.).

Note! When filling out the KUDiR, taxpayers should separately reflect the amounts for wages minus personal income tax and the amount of transferred personal income tax. If these transactions occurred on the same day, summing up the indicators is allowed.

Personal income tax from dividends as expenses under the simplified tax system

If a simplifier pays dividends, is such personal income tax an expense under the simplified tax system? According to paragraph 6 of Art. 226, income tax on dividends must be transferred to the budget no later than the next day after the day of issuance of the specified income. At the same time, in the closed list of costs under Art. 346.16, the amount of dividends is not specified, which means that neither dividends nor personal income tax on them can be included in expenses.

The standard rate is 13%. If the salary is paid to a non-resident of the Russian Federation, the rate increases to 30%.

Personal income tax is paid out of the employee’s pocket, and the employer is only a tax agent who withholds and transfers tax from accrued wages.

If an employee has the right to deductions (standard, property, social), and he has documented this right, then the employer must reduce the tax base by the amount of deductions. These can be deductions for children, when receiving paid education, medical services, buying an apartment, etc.

Once you become a user, you can easily calculate insurance premiums and payroll taxes. It doesn’t matter what mode you use, simplified tax system or any other – we have solutions for any business.

Employers not only pay salary taxes, but also submit a whole set of reports and declarations for employees: 2-NDFL, 6-NDFL, calculation of insurance premiums, information on the average number of employees, SZV-M, SZV-experience, EDV-1, 4- FSS.

All this is mandatory, even if there is only one employee on staff.

These reports can be easily and simply filled out in the “My Business” service using a step-by-step wizard.