Let's figure out what taxes the employer pays on wages in 2017. We have presented the rates in the table as a percentage so that it is convenient for you to calculate taxes on the salaries of your employees.

What salary taxes does the employer pay in 2017?

The employer, as a tax agent, pays the following taxes on wages in 2017:

• withholds personal income tax from employees’ salaries (Article 226 of the Tax Code of the Russian Federation).
• In addition to salary, he charges insurance premiums.

Let's talk about “salary” taxes in more detail.

Payroll taxes in 2017: personal income tax

Payroll taxes in 2017 include personal income tax. Income subject to personal income tax is stated in paragraph 2 of Article 226 of the Tax Code of the Russian Federation. At the same time, personal income tax is not withheld from payments listed in Article 217 of the Tax Code of the Russian Federation. This is, for example, alimony, daily allowance within 700 rubles. per day of being on a business trip in Russia and 2500 rubles. per day of being on a business trip abroad.

You also need to remember that the object of taxation for residents is both income received from sources in Russia and income received from sources outside of Russia. And the object of taxation for non-residents is only income received from sources in Russia (Article 209 of the Tax Code of the Russian Federation). The definition of residents and non-residents is given in Article 207 of the Tax Code of the Russian Federation.

Personal income tax rates in 2017 as a percentage

The company withholds payroll taxes in 2017 at a rate of 9, 13, 15, 30 or 35%. The size of the rate depends on the status of the income recipient (resident or non-resident), as well as on the type of income received (salary, prizes, etc.). As a general rule, a rate of 13% is applied to the income of residents, and 30% for non-residents. The rates are indicated in Article 224 of the Tax Code of the Russian Federation.

The procedure for calculating personal income tax from wages in 2017

1. Determine what income is subject to taxation. We talked about what these amounts could be at the beginning. Don't forget that there may be income that is not taxed.
2. Determine the personal income tax rate for each type of income.
3. 3. See if it is possible to apply tax deductions (standard, property, social) (Articles 218-220 of the Tax Code of the Russian Federation).
4. Calculate the tax base for personal income tax. Do this separately for each type of income that has different rates.
5. Calculate the amount of tax that needs to be withheld and transferred to the budget. If the calculated amount is in kopecks, then discard the amount up to 50 kopecks, and round up 50 kopecks or more to a full ruble (Clause 6 of Article 52 of the Tax Code of the Russian Federation).

Calculate personal income tax using the tax register. The shape of the registers is arbitrary. The legislation does not provide for a single model. Only paragraph 2 of paragraph 1 of Article 230 of the Tax Code of the Russian Federation contains information that the form of such a tax register should include. Also, when developing your own form, it is logical to include in it the indicators necessary for drawing up personal income tax reporting, which we will talk about later.

Deadline for paying personal income tax on wages in 2017

The deadline for paying personal income tax in 2017 for legal entities now depends on whether the employee received the money or not. If a company pays wages in cash, then personal income tax must be withheld on the day the employee actually received the wage. And the tax is transferred no later than the next day. If an employee does not receive his salary on time, personal income tax is not paid.

Deadlines for paying personal income tax in 2017. Table.

Personal income tax must be paid to the inspectorate where the tax agent himself is registered (Clause 7, Article 226 of the Tax Code of the Russian Federation).

Personal income tax reporting in 2017

Employers-tax agents are required to provide information in Form 2-NDFL (Order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/611@). Information must be submitted to the tax office at the place of registration of the tax agent. That is, to the same inspectorate where the tax is transferred. Certificates must be submitted no later than April 1 of the year following the reporting year (Clause 2 of Article 230 of the Tax Code of the Russian Federation). If you are late, the inspection may fine you under Article 126 of the Tax Code of the Russian Federation. The fine is 200 rubles. for each document that is not submitted on time.

In addition, for failure to submit or untimely submission of a 2-NDFL certificate, an administrative fine in the amount of 100 to 300 rubles is possible. for citizens and from 300 to 500 rubles. for officials.

It is necessary to submit certificates in form 2-NDFL in electronic form in 2017 if the number of individuals who received income in the reporting year is 25 people or more (clause 1 of the Procedure approved by order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7- 3/576).

In addition to the annual 2-NDFL certificate, starting from 2016, you must submit reports to the Federal Tax Service in accordance with form 6-NDFL. At the same time, you need to report for the first time for the year in 2017 no later than April 1. We presented the deadlines for interim reporting in Form 6-NDFL for 2017 in a short table.

Table. Deadlines for submitting interim reports for 2017 in form 6-NDFL

Reporting name	Reporting (tax) period	Deadline for reporting in 2016	When reporting is submitted only electronically
Calculation of 6-NDFL	I quarter (Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)		When the number of individuals who received income in the reporting year is 25 people or more (Clause 2 of Article 230 of the Tax Code of the Russian Federation as amended)
	Half year (Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)	(clause 2 of article 230 of the Tax Code of the Russian Federation in the new edition, clause 7 of article 6.1 of the Tax Code of the Russian Federation)
	9 months (Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)	(Clause 2 of Article 230 of the Tax Code of the Russian Federation in the new edition)

Insurance contributions from salary in 2017

The following types of contributions must be paid from salary:

1. contributions to the Social Insurance Fund for injuries (contributions to compulsory social insurance against industrial accidents and occupational diseases);
2. contributions to compulsory pension insurance;
3. contributions to compulsory social insurance in case of temporary disability and in connection with maternity;
4. contributions for compulsory health insurance.

Let us immediately note that under civil contracts (concluded for the performance of work), contributions for injuries are not always accrued. The obligation to charge such contributions in such a case must be expressly stated in the contract (Clause 1, Article 20.1 of Federal Law No. 125-FZ of July 24, 1998). If the relationship with the employee is essentially an employment relationship, and the employer, despite this, has concluded a civil contract with him and does not pay contributions to the Social Insurance Fund, then, most likely, disagreements will arise with the Social Insurance Fund, which will have to be resolved in court. Therefore, you need to be very careful and analyze in each specific case which type of contract to choose.

New insurance premiums from 2017

Since 2017, insurance premiums have been transferred to the Federal Tax Service. View a selection of materials about the new work rules:

Cheat sheet on new insurance premiums in 2017

To learn more about insurance premiums, check out this collection.

Salary is the remuneration of employees for work in a particular organization. Its size often depends on the complexity of the work, the qualifications of the worker himself and many other factors.

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However, not everyone knows that employees receive slightly smaller amounts compared to their actual earnings. The reason for this is the withholding of taxes from salaries.

What is it?

Almost any type of income should be taxable. This provision also applies to wages, from which several types of contributions are deducted.

Thus, amounts intended to pay for three types of insurance are subject to deductions:

• social;
• medical;
• pension.

In 2019, these contributions are mandatory and must be paid to the tax authority, which is often confused with the Federal Migration Service.

In addition to these deductions, income tax is also calculated from a citizen’s salary.

Legislative framework

You can find out how much taxes are charged on wages from the legislation.

The main document in this case is the Labor Code of the Russian Federation. Also, accruals to the Pension Fund of the Russian Federation have their own scheme and are deducted in accordance with Article 10 of Federal Law No. 196.

Salary taxes

Taxes deducted from wages must be paid by the head of the organization or by the employee himself.

Some of them have strictly defined amounts, while others directly depend on the citizen’s earnings.

How much interest is deducted?

The amounts of insurance payments change every year, so it is quite difficult to say a specific amount. But among deductions, personal income tax takes the strongest position in terms of percentage.

According to the law, a citizen is obliged to allocate 13% of his earnings.

Many employers make these deductions for personal income tax even before transferring earnings to their employees. However, in the case of “black” salaries, these manipulations are not performed.

Therefore, the employee must independently declare his earnings to avoid penalties for tax evasion.

Income

The main tax on wages and other types of income is personal income tax. It is the income tax, as mentioned above, that directly depends on the citizen’s earnings and is 13%.

Unlike other payments, this type of tax is levied on almost any type of earnings.

At the same time, it is worth pointing out that personal income tax is 13% in relation to not all income. So, for example, its size can increase up to 35%.

If there is a child

If an employee has a child under 18 years of age, he can apply for deductions from tax contributions.

So, a parent can receive a deduction of 400 or 600 rubles for each of their minor children. The exact figure depends on whether the child is natural or adopted.

Also, the amount of deductions from contributions can be doubled. Such developments may arise as a result of the child being recognized as disabled. In addition, this increase in deductions is intended for single parents or guardians.

Other deductions

As already indicated, in addition to the basic income tax, other types of deductions can also be made from salaries.

Thus, amounts intended for several types of insurance are deducted from salaries. It is difficult to indicate their exact sizes, since they change every year depending on the economic situation of the state and other factors.

How can I reduce it?

Any manager wants to reduce the amounts that are withheld from the salaries of his subordinates. However, tax evasion methods are quite often illegal.

Thus, the most popular of the “illegal” methods is the payment of so-called “black” and “gray” salaries.

If an employee receives one or another type of income, then his earnings become slightly higher. But this happens only due to savings on insurance. In addition, if the employer is caught carrying out such a payment scheme, then not only he, but also some of the employees may be held liable.

But there are safer, legal methods. They also allow you to reduce the number of taxes. But it is worth considering that when using them, the company may attract closer attention from the tax authorities.

Thus, some employers, in order to avoid a number of payments, try to transfer wages to employees in the form of dividends. But this scheme is not always suitable.

To implement it, the company must be large enough; in addition, not all employees can receive such income.

There are also cases where employees receive earnings in the form of compensation. In this case, the employer intends to overstate the amount of compensation in local documents, and then delays wages. As a result, employees are paid the standard amount of earnings, but with smaller tax deductions.

But there are also less dangerous types of schemes in which the reduction in contributions is made through standard tax deductions.

One example of such deductions has already been given above, and was associated with the presence of a child. If an employee is officially employed, he can receive a professional deduction.

In addition to reducing personal income tax on wages, a working citizen can also reduce other types of taxes. For example, he can take advantage of a property deduction.

The size of legal deductions can vary from 400 rubles to 3 thousand rubles. The lowest amount of deductions can be received by employees whose official earnings do not exceed 20 thousand from the beginning of the year.

A larger amount of 500 rubles is deducted only if the employee was recognized as a hero of Russia or the USSR, or if he received any other awards.

The highest amounts of payments are awarded to mothers of many children, war veterans, and those recognized as victims of the Chernobyl disaster. It is worth noting that all deductions are made only from personal income tax. In addition, if an employee has two jobs, then a reduction in income tax is possible only from the main earnings.

Is the premium taxable?

Income tax or personal income tax applies to almost all types of income, and bonuses are no exception.

As with earnings, personal income tax in the form of 13% is also deducted from them. The same rule applies to other allowances. However, insurance premiums are not collected from such payments.

Employer's liability

If an employer deliberately evades paying taxes and other deductions from the salaries of its employees, it must be aware of all the existing risks that can actually be encountered.

Thus, when “gray” or “black” schemes are identified, the legislation provides for punishment for the manager in the form of administrative liability.

According to the Tax Code of the Russian Federation, punishment can be expressed in penalties of up to 10%. The company will also be charged an additional amount equal to 20% of all unpaid taxes.

The taxation system is a complex system of economic relations and obligations between a subject and an object. This is a set of taxes and fees established legally in a particular state.

In the Russian Federation, the concept of payroll is an abbreviation for the wage fund. Why are these taxes paid, and what is the current procedure for their registration? This question worries every taxpayer.

Responsibility for tax evasion in the Russian Federation

Evasion is now considered a serious offence. First of all, contributions to the Payroll Fund are made so that wages, bonuses and rewards are calculated. Taxes are paid to this fund by employees of all enterprises - both government agencies and private firms.

The structure and size of the wage fund is an individual indicator for each enterprise, since these parameters directly depend on the number of officially employed workers. The average salary of citizens is also taken into account.

Categories of the wage fund

The following types exist:

1. Payment for time worked by the employee.
2. Payments for unworked time due to employee sick leave or vacation.
3. Incentive payments (most often this is a one-time payment).
4. Regular payments, if work duties require the employee to use a regular car, or travel allowances.

The tax contribution directly depends on the official payroll amount. Using the accounting program "1C ZUP", the chief accountant of the enterprise calculates tax deductions to the following mandatory funds:

• to the Pension Insurance Fund;
• to the Social Insurance Fund;
• to the Health Insurance Fund.

In 2019, on the territory of the Russian Federation, the amount of contributions to the payroll remained unchanged - this is a 30% rate, it will be maintained until 2019 inclusive. The payment deadline depends on the type of activity. Currently, the contribution rates for different funds are as follows:

• contributions for the Pension Insurance Fund – 22%;
• for the Social Insurance Fund – 2.9%;
• for contributions to the Health Insurance Fund - 5.1%.

For a more detailed understanding of the deduction process, it is worth giving an example. The wage fund of JSC Galaktika amounted to 311 thousand rubles in October 2019. Salary costs will be:

• for pension insurance – 47,300 rubles;
• contributions to the Medical Insurance Fund - 10,965 rubles;
• contribution for the Social Insurance Fund – 6,235.

This rate may increase if the facility has an increased potential for injury. Calculation under the simplified tax system occurs according to the same algorithm.

Why is this tax needed?

Taxes to the Payroll Fund are an important component of decent earnings and material compensation for workers in a wide variety of enterprises and fields of activity. Any change in the amount of remuneration must be immediately reflected in the enterprise’s document flow and be justified. A deduction in the amount established by the state, when the fixed rate is 30%, allows you to insure the employee in the necessary funds. An ordinary employee of an enterprise does not personally calculate or prepare a tax contribution; in an enterprise this function is performed by the accounting department, dealing with all postings. Accountants monitor the accuracy and, most importantly, the timeliness of deductions.

Mandatory contributions to funds in 2017 are made according to a new procedure in connection with the repeal of Law No. 212-FZ of July 24, 2009 and the entry into force of Chapter 34 of the Tax Code. What changes have occurred in the calculations? Where should accrued contributions be transferred? And in what order should you report so as not to fall into the category of unscrupulous taxpayers - all the details and examples are below.

The budget deficit of the Russian Federation and a decrease in contributions to the reserve fund have necessitated a tax reform of social contributions. The legislation regulating legal relations between the state and taxpayers in terms of compulsory pension, medical and social insurance has been radically revised this year. Presidential Decree No. 13 of January 15, 2016 led to the adoption of 2 Laws: No. 243-FZ and No. 250-FZ. According to the development of these regulatory documents, the transfer of the administration of insurance premiums to the Federal Tax Service has today become a reality. From now on, taxpayers are required to fulfill their obligations for calculating and paying contributions (ESSC hereinafter) according to new requirements.

What awaits policyholders regarding social contributions? It should immediately be noted that the main provisions of 2016 have been preserved. Thus, tax rates, objects of taxation, calculation of the base, categories of taxpayers, reporting periods, payment deadlines, preferential tariffs remained at the same level. The procedure for determining contributions for injuries, including the reporting and payment details, has not changed.

Social contributions - regulations 2017:

1. Transfer of insurance premiums to the Federal Tax Service - administration and control of payment and reporting of the ESSS in terms of compulsory medical insurance, compulsory medical insurance and the VNiM Social Insurance Fund have been transferred to the territorial tax authorities at the place of registration/registration of taxpayers.
2. Deductions for injuries are made in the same manner, the main regulatory body is the Social Insurance Fund.
3. Policyholders - categories are listed in the stat. 419 Tax Code: employers, individual entrepreneurs, self-employed people, etc.
4. Non-taxable amounts - the full list contains stat. 422 Tax Code: various state benefits; severance pay; annual financial assistance up to 50,000 rubles. at the birth of children, up to 4000 rubles. per employee; refundable mortgage interest; travel allowance 700/2500 rub. for domestic/foreign trips, etc.
5. Additional and reduced interest rates - in general, also remained at the old level, new conditions were introduced for the start and termination of the application of tariffs.
6. The maximum base for calculating the ESSS - contributions to the pension fund from salary are made at the general rate until the maximum limit is reached, the approved amounts are given below. The same rule applies to social security contributions. Medical taxes are calculated according to a single tariff.
7. Income in kind - the size is determined at the level of market prices, and not contractual prices, as was previously the case.
8. Reporting - contributions to the pension fund in 2017 are submitted according to a new procedure: the Pension Fund of the Russian Federation retains the function of accepting the SZV-STAZH and SZV-M forms, and the FSS - 4-FSS in terms of injuries. All other charges are reflected in the new single calculation form, which is presented instead of the previously existing RSV-1.
9. Payment of the ESSS - no contributions to the pension fund are made in 2017. Payment of amounts should be made according to the details of the tax authorities, indicating the new BCC. This rule applies to calculations from January 1, 2017, even if contributions for 2016 are repaid.
10. From 2017, Federal Tax Service employees will conduct office and on-site inspections of contributions to social funds of VNiM, contributions to the compulsory medical insurance fund and verification of the completeness of payment of insurance contributions to the Pension Fund of the Russian Federation.

Contributions to funds in 2017 - table

Current rates are summarized in the table below. At the same time, the tariffs are indicated for general categories of employers, including both enterprises and entrepreneurs. Individual entrepreneurs working “for themselves” are separately identified along with self-employed individuals. The limits of the limits and the main companies eligible to use the reduced rates are also indicated.

ESSS tariffs current in 2017:

Limits for employers in 2016-2017:

The following categories of insurers have the right to make contributions to state extra-budgetary social funds at reduced rates:

1. Enterprises on the simplified tax system, as well as individual entrepreneurs whose main type of work is preferential activities subject to the limit.
2. Pharmaceutical and pharmacy companies, including individual entrepreneurs.
3. Entrepreneurs on PSN.
4. Simplified NGOs, as well as charitable foundations and companies implementing intellectual property objects.
5. IT structures.
6. Skolkovo participants.
7. Participants in some SEZs (special economic zones).
8. Residents of special territories.

A complete list of companies that have the right to calculate contributions to social funds at reduced rates is contained in Stat. 427 NK. In addition, for enterprises that received a class based on the results of the SOT (special assessment of labor conditions), additional tariff rates are established by law. The size depends on the level of danger and varies from 0% for the optimal class to 8% for the most dangerous.

To understand all the legislative changes, we will give a detailed example of calculations for contributions to social funds for 1 quarter. 2017. Before calculating, the policyholder needs to make sure which category of taxpayers he belongs to and at what rates the ESSC is calculated (general, reduced and additional). If there are excluded amounts, it is necessary to make an adjustment to the tax base, and all accruals on income are summed up and compared with the limit value. After this, contributions are calculated and standard entries are made.

An example of calculating contributions for 1 sq. 2017:

The company Voskhod LLC pays 2 employees a salary in the total amount of 70,000 rubles. per month, for the 1st quarter the amount of income is 210,000 rubles. The company applies general tariffs; reduced/additional tariffs are not used. There are no excluded amounts in this period. Contributions to the social insurance fund are:

• In the OPS - 46,200 rubles. = 210000 x 22%. Posting – D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance subaccount 69.2.
• In the Social Insurance Fund – 6090 rubles. = 210,000 x 2.9%. Posting – D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance subaccount 69.1.
• In compulsory medical insurance – 10,710 rubles. = 210000 x 5.1%. Posting – D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance subaccount 69.3.

Payment of charges for March must be made before 15.04 to the Federal Tax Service. Contributions for the assigned professional class for injuries are transferred to the Social Insurance Fund.

Insurance contributions to the Pension Fund and the Social Insurance Fund - reporting

The jurisdiction of Pension Fund employees remains control over personalized data, including the amount of individuals’ income and insurance experience. The purpose of reporting is the subsequent assignment of pension payments to citizens. In this regard, taxpayers are required to submit 2 reports to the funds:

1. SZV-M – submitted to the Pension Fund every month before the 15th.
2. SZV-STAZH - is submitted to the Pension Fund every year before March 1. Additionally, the forms SZV-ISKH and SZV-KORR are valid.
3. 4-FSS – submitted to the FSS every quarter until the 20th/25th when submitted “on paper”/in electronic format.

Pay attention! The information listed applies to periods starting from 2017; earlier time periods are subject to the old reporting forms.

Checks on ESSC contributions

Starting from 2017, the Federal Tax Service will check the correctness of calculation and payment of contributions. If discrepancies are identified in favor of the state, inspectors may make additional assessments. Inconsistencies will be identified based on earnings data displayed by taxpayers in personal income tax reporting.

At the same time, the participation of FSS employees is necessary in checking hospital benefits. Employers can make a request to the pension fund about contributions, a sample here, when calculating benefit amounts. Information is required in cases where an employee does not have information on his income. Also, an individual has the right to submit an application for accrued pension contributions by personally visiting a Pension Fund office or through the government services portal.

Often, insured persons have a question: Do banks check contributions to the pension fund? Interest may be aroused when applying for loans for various purposes, including when unofficial income is indicated in the salary certificate. There is no need to worry; a financial institution cannot check contributions to the Pension Fund, since such a procedure is not provided for by law.

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The company, in accordance with the contract concluded with the employee, pays him remuneration. But the payment is not made in the full amount specified in the contract, but in the remaining amount, which is obtained after taxes are withheld from wages. In addition, the organization and individual entrepreneurs must pay insurance premiums provided for by law.

The Tax Code of the Russian Federation currently provides for the existence of a single tax that is paid at the expense of the employee - personal income tax.

Taxation is carried out by a tax agent, who is the employee's employer. Payroll taxes are withheld by him before direct payment of amounts to the company's employees, and after that he transfers these mandatory fees to the budget.

The employee pays income tax at his own expense at the following rates:

• 13% is the personal income tax rate intended for taxing income of residents, who are the majority of company employees (citizens of the Russian Federation).
• 30% is the personal income tax rate used to determine the tax for persons who have been in the country for less than 183 days.
• 35% is the tax rate that the accountant applies when taxing this type of employee income such as material benefits and other payments.

Important! Residents are considered to be persons who stay in the country for more than 183 days, otherwise they are considered non-residents.

Other types of taxes on salary amounts are not currently applied.

What taxes does the employer pay at his own expense?

The legislation provides for the obligation of the employer, no matter who he is - a legal entity or an entrepreneur, to carry out compulsory insurance. This includes pension, medical, and social insurance. Today, all payments for these types relate to insurance premiums, controlled and paid to the tax authorities.

There is also a mandatory type of insurance that should be transferred to social insurance - accident insurance.

Most companies and entrepreneurs are required to calculate insurance premiums for employees from their salaries at their own expense, the general rate of which is 30%.

For some types of business entities, general rates may be reduced depending on the type of benefit. An example is simplified ones, in which the rate in the Compulsory Medical Insurance Fund and the Social Insurance Fund are equal to 0, and for the Pension Fund a preferential rate is applied, but only up to the maximum amount.

Legislation provides for the existence of salary limits for the year, after reaching which the insurance premium rate can be reduced or even become equal to 0. These maximum amounts are indexed every year. There is a separate value for each fund.

Salary taxes in 2017 as a percentage table:

It must be taken into account that the base must be calculated for each employee individually. For this purpose, special tax registers are used. Most specialized programs contain them. Based on them, reports are compiled and submitted quarterly.

Attention! In addition to these contributions, the employer must pay additional amounts to the Pension Fund, which are provided if the employee works in hazardous working conditions. They, in turn, are identified on the basis of a special assessment of working conditions (SAL), which is mandatory for all employers.

The rate of this contribution can range from 2% to 8%. But restrictions in the form of maximum amounts are not used. That is, these rates apply regardless of the amount of accrued wages.

Advance and salary – on what part are taxes levied?

- these are two parts of the income received by the employee. In this case, the advance is paid at the end of the month for the first 15 days of work, and the remaining part of the salary is payment for the second 15 days of work, paid within 15 days of the next month. At the same moment, the company makes a full settlement with the employee for his work.

Since the date of receipt of income is considered the last day of the month, and the advance payment is issued earlier, there is no need to withhold and transfer tax on it. Personal income tax must be determined when the full amount of salary is calculated, and withheld at the time of payment of the second part of earnings, and sent to the budget the next day.

However, there is one nuance when the tax will still need to be withheld and transferred - if the advance is paid on the final day of the month. After all, on the same day, according to the law, the employee receives his income, which means he must immediately pay tax on it. Judges share the same opinion during disputes between organizations and the Federal Tax Service.

Attention! Salary taxes in the form of social contributions are calculated together with the calculation of the total salary amount, and are transferred until the 15th of the following month. Therefore, the advance payment does not affect them in any way.

Tax deductions for personal income tax - how to reduce taxes for an individual?

The Tax Code defines several groups of deductions that an employee can use when determining the amount of personal income tax:

• Standard- the size and number of deductions depends on the number of children, as well as on the preferential category of the working employee.
• Social- makes it possible to reduce the size of the base by the cost of treatment services, education, etc.
• Property- it is provided when purchasing property (house, apartment, land, etc.);
• Investment- provided when performing transactions with securities.

A tax deduction for children is provided on the basis of the child’s birth certificate; you also need to write an application for a tax deduction for children.

Deduction amount per month:

• 1400 rub. on the first;
• 1400 rub. on the second;
• 3000 rub. on the third and each next;
• 12000 rub. for each disabled child until he reaches the age of 18, or upon completion of education until the age of 24.

If the employee is a single parent, the deduction amount is doubled. To complete it, you must also provide supporting documents.

The amount of the deduction remains the same even if previously born children have already grown up. For example, an employee has 3 children, and the first 2 have already reached 18 years of age. However, he will still be provided with a benefit of 3,000 rubles. for the third child until he reaches 18 years of age.

Attention! The standard tax deduction for children is provided until the amount of income for the year does not exceed 350,000 rubles.

Standard deductions for the employee include:

• 500 rub. per month - Heroes of the USSR and Russia, participants in combat operations, veterans of the Second World War, blockade survivors, prisoners of concentration camps, disabled people of groups 1 and 2, as well as persons who participated in the liquidation of accidents at the Chernobyl Nuclear Power Plant, Mayak Production Association, etc., as well as evacuees from exclusion zones.
• 3000 rub. per month - to those who received radiation sickness, to disabled people of the Second World War and other armed conflicts.

Deadlines for paying taxes on payroll

Since 2016, one date has been introduced when salary income tax must be transferred. It must be withheld from the employee’s income at the time it is issued, and must be transferred the next day.

It makes no difference exactly how the salary was issued to the employee - in cash from the cash register, by transfer to a card or bank account, or in any other way.

However, there is an exception to this rule - tax on sick leave and vacation pay. It can be paid at the end of the month when they were actually made, and at the same time all amounts can be combined and sent in one payment order. This allows you to collect personal income tax on all vacations and sick leave and send them in one order to the budget.

Attention! All contributions paid by the employer must be paid by the 15th day of the month following the date in which wages were accrued. If this date falls on a weekend or holiday, then the transfer can be made on the first working day.

Employer reporting for employees

Each employer must submit reports, the information for which is the amount of wages accrued to employees, these include:

• . A separate document is filled out for each employee based on the results of the past year. Contains information about income received, tax deductions, as well as what taxes were calculated and withheld from wages;
• Calculation of 6-NDFL. Rent every quarter, immediately to all employees of the company. Contains two sections, the first contains information on accrued income cumulatively from the beginning of the year, and the second only for the reporting 3 months information on the fact of issuing these incomes;
• Unified calculation of insurance premiums. This is a new form, introduced in 2017 due to the transfer of management of contributions to the Federal Tax Service and the abolition of RSV-1. Issued to all employees at the end of each quarter;
• Report 4-FSS. It is handed over to social insurance and contains information about the calculation and payment of contributions for injuries. Must be submitted at the end of each quarter;
• Report SZV-M. Rented to the Pension Fund every month for all employed employees. Using this form, the fund monitors persons who receive a retirement pension but continue to work;
• . This report is submitted to the Pension Fund annually, based on the results of the past. It will need to be submitted for the first time in 2018. Contains information about all employees, including those registered under GPC agreements, for the past year.