Salary taxes: everything you need to know for everyone
How are taxes on salaries paid and in whatsize - this is worth knowing to everyone. As well as in which cases you can get a "tax deduction", i.e. reduce their amount. Not every employer or accountant is ready to tell you what to do in order to receive such a deduction ...
So, the payroll tax on the currentRussian legislation is required to pay each working citizen at a rate of 13%. And the higher the salary, the higher the tax amount. Such a norm is established for the replenishment of the state budget, this is the order established in all civilized and developed countries of the world.
How to reduce tax: legal methods
But there are a number of circumstances in whicha citizen can expect to reduce the amount levied from him. All of them are spelled out in the law and are called standard tax deductions. For employees executed under civil law contracts, a "professional" deduction. Other types of deductions (property) have an indirect relationship to wages: the right to this deduction is only for working citizens.
Ordinary deductions can be granted in the amount of400, 500, 600 and 3000 rubles. The first deduction can apply to all employees until the income from the beginning of the year in the aggregate does not exceed 20 thousand rubles. (for example, in the first 2 months of a calendar year). On the second only Heroes of the USSR or the Russian Federation and others (article 218). Employees with children are entitled to 600 rubles of deduction (for 2 children - 1200 rubles, for 3 1800 rubles, etc.) and only until the moment when their income from the beginning of the year does not exceed 40 thousand. rub. And the biggest deduction is given to disabled war veterans, as well as those affected by the Chernobyl disaster.
Salaries are paid every month, andif an employee has the right to ordinary deductions, then personal income tax is calculated each time in a smaller amount. First, the salary is calculated, for example, 6 thousand rubles. Then the tax deduction is subtracted from the amount of the salary, for example, the usual 400 rubles. And only then from the received sum (5600 rbl.) The 13-percent tax is calculated. It will be 728 rubles. Each month such a sum will be deducted from the salary until the amount of wages from the beginning of the year does not exceed 20 thousand. After that, the amount of tax without deductions will be 780 rubles.
To receive a deduction, the employee must himselfwrite an application for a standard deduction. With the application it is necessary to provide the necessary documents (for a deduction of 600 rubles - a certificate of the birth of the child). When registering an employment contract in the middle of the reporting calendar year, you must provide the accounting department with a certificate from the place of the previous work (if the income has already exceeded 20 thousand rubles, no deduction is required).
The application can be written only for one of theput the deductions and it is better to choose the maximum of them. For example, if you put 400 rubles. deduction, but you are a veteran of the war, write an application for 3000 rubles. and provide the relevant document. If you are a parent (guardian, stepfather or stepmother) and keep a child (children), you are entitled to 400 rubles. deduction and 600 rubles. for each child under 18 (or no older than 24 years, if he is studying at full-time). If the child is recognized as disabled or in the event of the death of the spouse, as well as to single parents, guardians and the adopted child, the amount of the deduction is granted in a double amount, but only to the parent, whose dependent is the child.
An employee can not claim a deduction for anotherwork, "part-time", if the main work is already given a deduction. And vice versa. In other words, only one employer can provide a tax deduction. If the combination of posts takes place in the same organization, where the main job, the income from the supplementary rate is deductible.
How to reduce tax: illegal methods
There is a place not to be legal, but stillA common way to reduce taxes, despite the tightening of legislative norms, is "gray" (employment for low wages, supplemented by large monthly payments of cash that are not fixed anywhere) and "black" wages (without official employment).
What payments are not levied?
Salary taxes are accrued in accordance with23rd chapter of the Tax Code of Russia. The content of the chapter establishes the difference between the employment contract and civil law. In the latter case, the tax on personal income is not levied.
There are also accruals for salaries, with(Article 217): from remuneration and lump-sum payments of material assistance (monetary amounts accrued with a salary, for example, for the funeral of an employee or purchase of medicines), including compensation of permits to a sanatorium for the employee and his family members. For example, if the salary consists of a salary and interest payments, for example, for high sales - the amount of tax will be lower than if the salary was made differently (with a higher salary and small premiums). This is the practice in large firms. Because this approach is beneficial to the manager and subordinates.
However, with allowances, bonuses and other additional payments, 13% are calculated.
All types of service compensation, gifts for the amount ofmore than 4 thousand rubles. tax are levied. And 13% are taken from the amount of more than 4 thousand rubles. For example, if the cost of a gift is 10 thousand, then the tax will be 13% of 6 thousand rubles.
Punishment to the employer
All taxes on wages are displayed in the accountant's accounts. Every employee has the right to familiarize himself with them by requesting a certificate of 2-NDFL.
For violation of the norms of the Tax Code in Russiaare provided for (by the Criminal Code) and administrative, and even criminal liability (Articles 198 and 199 of the Criminal Code). For example, in accordance with Article 123 of the Tax Code, if taxes on wages are not transferred to the budget, a fine is charged to the employer (20% of the amount that should be transferred).