Advertising on the portal

Calculation of the amount of personal income tax. Tax audit for personal income tax: timing and progress of the audit, what is being checked. Transfer deadlines and penalties for violation

Every citizen of the Russian Federation is a taxpayer. The state replenishes the budget by deducting interest from wages. Regardless of the field of activity, citizens make mandatory payments. The amount of funds that goes to the state treasury is provided for by the current legislation of the Russian Federation.

The key place in the field of taxation is occupied by the personal income tax. In our publication today, we propose to find out what this tax is, what tax rates exist for personal income tax, what is subject to taxation and what is not, we will figure out how to calculate personal income tax in 2019, and we will give examples of calculation.

Personal income tax: main features

Personal income tax is a tax on the income of individuals, through which the state treasury is filled. This tax is levied on the profitable part of the tax subject, which are individuals, namely:

  • tax residents of the Russian Federation (persons staying in Russia for at least 183 days a year);
  • tax non-residents of the Russian Federation (persons receiving profit in Russia).

Personal income tax or personal income tax is calculated based on interest rates. It should be noted that the calculation of interest on wages is carried out only after taking into account tax deductions provided by the state. Personal income tax is calculated from the amount remaining after deduction.

What is subject to personal income tax

The following are subject to personal income tax:

1. Income from the sale of property that was owned by a person for less than three years.
2. Profit from renting out property.
3. Income from winnings.
4. Other income.

What is not subject to personal income tax

In accordance with Article 217 of the Tax Code of the Russian Federation, the following are not subject to personal income tax:

1. Income from the sale of property that was owned by a person for more than five years.
2. Income that was received by inheritance.
3. Income that was received under a gift agreement from close relatives or family members (according to the Family Code of the Russian Federation).
4. Other income.

Personal income tax rates in 2019

Personal income tax rates exist at 9%, 13%, 15%, 30% and 35%.

Tax rate 9%:

  • receiving dividends (until 2015);
  • receiving interest on mortgage-backed bonds (before January 1, 2007);
  • receipt of income by the founders of the trust management of mortgage coverage (before January 1, 2007, based on the acquisition of mortgage participation certificates that were issued to managers of mortgage coverage).

Tax rate 13%:

for tax residents:

  • wage;
  • remuneration under civil contracts;
  • income from the sale of property;
  • other income.

Since 2015, dividends are taxed at a rate of 13%, rather than 9%.

for tax non-residents:

  • from carrying out labor activities;
  • from carrying out labor activities as a highly qualified specialist (based on the law “On the legal status of foreign citizens in the Russian Federation”);
  • from the implementation of labor activities of the State program to assist the voluntary resettlement to the Russian Federation of compatriots living abroad, as well as members of their families who jointly moved to permanent residence in the Russian Federation;
  • from the performance of labor duties by crew members of ships that sail under the state flag of the Russian Federation.

Tax rate 15%:

  • dividends received from Russian organizations by non-resident individuals of the Russian Federation.

Tax rate 30%:

  • all other income of non-resident individuals of the Russian Federation.

Tax rate 35%:

  • income from winnings (prizes) in excess of the established amounts;
  • interest income on deposits in banks in terms of excess of the established amounts;
  • income from savings on interest when taxpayers receive borrowed (credit) funds in excess of the established amounts;
  • income in the form of fees for the use of funds of members of a credit consumer cooperative (shareholders), as well as interest for the use of funds by an agricultural credit consumer cooperative (which were raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative) in part of the excess established sizes.

How to calculate personal income tax on wages in 2019

In order to calculate personal income tax on wages, you need to use a special formula, which looks like this:

N = PS x OS, where:

N - personal income tax,
PS - interest rate,
OS - taxable amount.

Please note that in order to determine the fixed assets, it may be necessary to make additional calculations due to the fact that tax deductions may be used on the income side.

OS = DC - V, where:

DC is the income part of the person,
B - deductions.

An example of calculating personal income tax from salary without deduction:

Citizen Ivanov A.S. receives a salary of 35,000 rubles. It is necessary to find out how much his monthly personal income tax will be.

In this case, the calculation of personal income tax in 2019 is made from wages, which means at a rate of 13%. Thus:

35,000×13% = 4,550 rubles.

In this amount from citizen Ivanov A.S. Personal income tax will be withheld every month. His net income will be:

35,000 - 4,550 = 30,450 rubles.

As you can see, calculating the personal income tax amount is quite simple.

Certificate and calculation of 2-NDFL

Certificate 2-NDFL is a document in which a person reflects his income, wages and the amount of taxes paid.

The 2-NDFL certificate must contain the following information:

  • employer information;
  • employee information;
  • income taxed at a rate of 13%;
  • tax deductions;
  • calculations of taxes, income and deductions.

An example of data entered into the 2-NDFL certificate:

Citizen Petrov S.N. has a monthly income of 55,000 rubles. Child deductions (5 years old) are applied to his salary. Let's consider what calculations in this case need to be made to fill out the 2-NDFL certificate.

1. Calculation of annual income

55,000×12 (months) = 660,000 rubles (per year).

2. Calculation of tax deduction

The deduction per child is 1,400 rubles. In 2019, you can use the benefit with an income not exceeding 350,000 rubles, which means you need to calculate how many months Petrov can use the child deduction:

350,000 / 55,000 = 6 months.

3. Calculation of the amount of deduction for the year

6 months x 1,400 rubles = 8,400 rubles.

Let us subtract the amount of deduction from the total annual income:

660,000 rubles - 8,400 = 651,600 rubles.

4. Calculation of tax paid

653,000 rubles x 13% = 84,704 rubles.

Thus, S.N. Petrov, having calculated the personal income tax, must enter the following information into the 2-personal income tax certificate:

  • tax amount - 84,704 rubles;
  • income - 660,000 rubles;
  • the amount of deductions is 8,400 rubles.

Calculation of 3-NDFL

Certificate 3-NDFL is a special document intended to be filled out by certain categories of persons (for carrying out activities that are related to a certain type of income). Such persons include:

  • persons who independently calculate taxation (lawyers, individual entrepreneurs);
  • residents of the Russian Federation (whose income was received outside of Russia);
  • persons with additional income (profit).

It should be noted that this document makes it possible to apply for the use of a deduction. To receive it, you need to make the necessary calculations and indicate the amount to be returned.

An example of calculating personal income tax in 2019

Citizen Sidorov bought an apartment worth 1,700,000 rubles. This purchase was subject to tax. At the end of the year, Sidorov plans to submit an application for deduction. Let's calculate what the amount of the deduction will be. The operation was taxed at a rate of 13%.

1,700,000×13% = 221,000 rubles.

Thus, Sidorov will indicate in the 3-NDFL certificate the deduction amount of 221,000 rubles. In addition, to receive a deduction, you must have all supporting documents (purchase agreement, receipts, etc.).

Calculation of penalties for personal income tax

For late payment of personal income tax, fines are provided in the form of a penalty, which is calculated according to the formula:

Penalty=ArrearsXRefinancing rate (key rate) valid during the period of delayX1/300XNumber of days of delay

The penalty is calculated for each subsequent day after the deadline for paying taxes.

Example

Citizen Elkin was 8 days late in paying taxes. The amount of mandatory payment was 2,800 rubles. Let's calculate how much penalty will need to be paid along with the main tax.

1. Calculation of the amount of fines for one day:

2,800 rubles X 7.75% X 1 / 300 X 1 = 0.72 rubles.

2. Now let’s calculate the total fine for all days:

0.72 rubles X 8 days = 5.79 rubles.

If the delay in payment of personal income tax was more than 30 days, say 36 days, then the calculation of the penalty will be as follows:

(2800 rub. x 7.75% x 1/300 x 30 days) + (2800 rub. x 7.75% x 1/150 x 16 days) = 44.85 rubles.

EXAMPLE

Calculation of personal income tax from the rental of non-residential real estate by an individual.

An individual who is not an individual entrepreneur owns non-residential premises and rents them out to an LLC for 10,000 rubles per month.

In this case, the LLC, acting as a tax agent, will calculate, withhold and pay personal income tax. Those. calculating the amount required to pay for rent:

10,000 x 12 months = 120,000 rubles,

the tax agent (LLC) will withhold and transfer to the budget 120,000 x 13% = 15,600 personal income tax rubles for an individual. For renting a premises, an individual will receive the amount of rent minus personal income tax - 104,400 rubles.

In this situation, an individual will need to submit a personal income tax declaration-3 to the Federal Tax Service by April 30, 2019, for income received in 2018.

As a general rule, wages are subject to personal income tax at a rate of 13% for residents and 30% for non-residents. And every employer, being , must calculate, withhold and transfer personal income tax to the budget from the salaries of its employees (clause 1 of article 226 of the Tax Code of the Russian Federation). But before answering the question of how to calculate personal income tax and proceed directly to calculating the tax, it is necessary to determine the tax base for personal income tax.

How to calculate personal income tax from salary: calculation formula

Employers calculate the tax base for employee income, taxed at a rate of 13%, based on the results of each month on an accrual basis from the beginning of the year (clause 3 of Article 226 of the Tax Code of the Russian Federation). The amount of income the employee receives must be reduced by the personal income tax deductions provided to him (clause 3 of Article 210 of the Tax Code of the Russian Federation). That is, the tax base is calculated using the formula:

Once the tax base for personal income tax has been determined, you can proceed to calculating the tax itself using the formula:

To calculate personal income tax, which must be withheld from the employee’s income for the current month, you need to use another formula:

Do not forget that personal income tax is calculated in . This means that the calculated tax amount must be rounded: amounts less than 50 kopecks are discarded, amounts 50 or more kopecks are rounded to the nearest ruble (Clause 6 of Article 52 of the Tax Code of the Russian Federation).

Procedure for calculating personal income tax: calculation example

/ condition / Salary E.O. Ivanova is 36,000 rubles. per month. She has a daughter aged 12, due to which E.O. Ivanova is provided with a standard deduction for a child in the amount of 1,400 rubles. per month. In addition, in April she was paid an additional bonus of 12,000 rubles. Let's determine the amount of personal income tax withheld from the employee's income for the month of April.

/ solution / The tax base for personal income tax for January-April will be:

36,000 rub. x 4 months + 12,000 rub. - (1400 rub. x 4 months) = 150,400 rub.

Personal income tax amount for January-April: 150,400 rubles. x 13% = 19,552 rub.

Personal income tax withheld from the employee’s income for January-March:

(36,000 rub. x 3 months - (1,400 rub. x 3 months)) x 13% = 13,494 rub.

Personal income tax withheld from income for April: RUB 19,552. - 13,494 rub. = 6,058 rub.

How to calculate personal income tax from the amount in hand

It happens that even at the time of employment, the employer agrees with the future employee on the amount of salary that will be paid to him in person. How to calculate personal income tax in such a situation and how to determine the amount of the accrued salary (from which personal income tax should be withheld)? To do this, you can use the following formulas.

By law, all taxpayers are required to pay taxes and fees. The exception is preferential categories of citizens. The procedure for calculating and paying personal income tax is established by the provisions of the Tax Code.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Moreover, if the taxpayer is employed, then the responsibility for withholding taxes lies with the employer.

However, few people know what to do if there is an additional source of income. Therefore, there is a need to figure out how to calculate personal income tax from above.

What you need to know

Every taxpayer has received a payroll slip at least once in their life.

This document contains a column that displays the amount of tax accrued and withheld by the employer. The basic tax rate is 13% ().

However, some types of income are subject to personal income tax at a rate of 35%. These include:

  1. Lottery winnings.
  2. Profit from bank deposits.
  3. Interest savings on .
  4. Payment for the use of funds of members of the cooperative.

Non-residents of the Russian Federation are required to pay a tax of 30%. Personal income tax is one of the main taxes, which is responsible for filling local budgets.

Its main feature is that personal income tax is withheld exclusively from the income portion of the tax entity.

However, the actual tax withholding is carried out after other deductions are made that reduce the taxpayer's income.

Separately, it is worth highlighting income that is not subject to taxation. These include:

  • profit from the sale of property that has been owned for more than 3 years;
  • income generated upon receipt of an inheritance;
  • profit received as a gift from family members or close relatives;
  • scholarships;
  • alimony;
  • grants;
  • compensation payments;
  • other profit received within the framework of Russian legislation.

It is also necessary to say that personal income tax is not paid by individual entrepreneurs who have switched to UTII or the simplified tax system. An exception may be income received not from business activities.

At the end of the calendar year, taxpayers are required to submit a tax return to the Federal Tax Service.

Based on the reporting documentation, the fiscal authority checks the correctness of the calculation and withholding of personal income tax from the amount of declared income.

Payers

Payers of personal income tax are the following persons:

  • citizens of Russia (residents);
  • individuals who receive income on the territory of the Russian Federation, but do not have resident status.

In this case, tax residents are considered to be citizens who stay in the country for at least 183 days during one calendar year ().

However, this period does not apply to military personnel serving abroad.

What is recognized as an object

The following types of income are considered the object of taxation:

  1. Profit received on the territory of Russia or abroad, provided that its recipients are tax residents of the Russian Federation.
  2. Profit received in Russia, provided that its recipients are not tax residents.

When should I pay?

If personal income tax is calculated by the employer, then the tax is withheld at the time of payment of wages (). Whereas personal income tax is transferred no later than the next day.

If we talk about withholding personal income tax from vacation pay, then the transfer of tax to the budget must be made no later than the last day of the month in which the payments were made.

If there is a delay in the transfer of personal income tax, penalties may be applied to the tax agent. It is worth noting that the maximum withholding amount should not exceed 50% of the payment amount.

The exception is credit organizations that perform the functions of tax agents in relation to their clients. Tax payment is carried out at the place of registration of the tax agent with the Federal Tax Service.

If there are separate divisions, personal income tax can be paid at their location. At the end of the tax period, the tax agent is required to submit reports to the Federal Tax Service ().

The deadline for submitting reporting documentation is April 1 of the following year. The document displays the amounts of personal income tax accrued, withheld and transferred to the budget.

If the employer, for objective reasons, cannot withhold tax, then he must inform the tax service and the taxpayer about this.

The notice is sent no later than one month after the expiration of the calendar year in which the debt arose.

The document must indicate the reason why the tax agent cannot withhold tax and the amount of personal income tax. The specified statements are submitted in the form.

However, payment of tax at the expense of the employer is not allowed. In turn, the taxpayer, after receiving the notification, is obliged to independently pay the accrued amount of tax.

The tax base is determined on the basis of. To establish the tax base when calculating material benefits, you must be guided by.

The procedure for applying property deductions has been approved. Tax rates for certain types of income are fixed.

The obligation to notify the fiscal authority of the impossibility of withholding personal income tax arises from tax agents on the basis of.

Filing a tax return is carried out in the manner established by Article 229 of the Tax Code of the Russian Federation. The rules and procedure for filling out reporting documentation (form 3-NDFL) are established.

The procedure for calculating personal income tax in 2019

It is advisable to break this question into separate blocks:

  1. What formula to use when calculating personal income tax.
  2. Calculation algorithm.
  3. Calculus example.

Formula applied

To calculate the amount of personal income tax, you can use the following formula:

Where, CH is the tax rate, TS is the taxable amount.

To determine the amount that is subject to taxation, additional calculations must be made.

This is due to the fact that certain categories of citizens have the right to receive tax deductions. As a result, the tax base may be significantly reduced.

It is advisable to carry out calculations as follows:

Where, NS is the taxable amount, DC is the income part, NV is tax deductions.

How to calculate (algorithm)

To calculate the personal income tax amount, the tax agent must multiply the employee’s salary amount by the corresponding tax rate.

If the employee is entitled to a tax deduction, then the employer must first calculate the taxable base (see the subheading “Formula to be applied”). Because this indicator is fundamentally important for the employee.

After all, thanks to standard deductions, the tax base is reduced and the taxpayer’s salary increases.

The basis for applying tax withholding is the employee’s application. In addition, supporting documents must be attached to the application.

The standard deduction amount is 1,400 rubles. per child (). If there are three children, then the amount of deduction increases to 3 thousand rubles. Deductions are accrued until children reach the age of majority.

If children are studying in graduate school or residency, then this period increases to 24 years. A taxpayer can receive tax withholdings only for one place of work.

In this case, the deduction is due only until the taxpayer’s total income during the year does not exceed 280 thousand rubles.

As for independent calculations of the personal income tax amount, the following factors must be taken into account:

  1. The total amount of all income received from the beginning of the year until the month in which the calculation is made.
  2. List of income not subject to taxation.
  3. The amount of standard child tax withholding.
  4. The amount of property deduction, provided that it is due to the taxpayer.
  5. Personal income tax payer status.

Based on this data, the taxpayer will be able to determine the tax base and calculate the amount of tax. However, it may happen that a taxpayer's income is subject to different tax rates.

If for some reason it is not possible to make the necessary calculations, then you can use a tax calculator on one of the specialized portals.

Calculation example

Let's assume that gr. Serdyuk I.K. receives an income of 40 thousand rubles. The interest rate is 13%.

As you can see, the amount of monthly deductions is 5,200 rubles. Example No. 2. Deduction of personal income tax from wages, taking into account tax withholding. Calculations will be made based on the previous example.

However, in this case, the taxpayer will have two minor children who are entitled to the standard deduction. The tax withholding amount is 1,400 rubles. for each child.

Thus, the amount of monthly deductions taking into account the tax deduction is 4836 rubles. Example No. 3. Withholding personal income tax from vacation pay. Let's assume that gr. Serdyuk I.K. received vacation pay in the amount of 35 thousand rubles.

The calculation is carried out as follows:

As you can see, the amount of tax deductions from vacation pay is 4,550 rubles. Example No. 4. Hold
Personal income tax on dividends. Let's assume that gr. Serdyuk I.K. owns shares in the company where he works.

For the previous year, the employee was paid dividends in the amount of 30 thousand rubles. The interest rate in this case is 9%.

Calculations are carried out as follows:

Thus, the personal income tax amount is 2,700 rubles. If dividends are paid to a non-resident, then the tax rate increases from 9 to 30%.

Therefore, the Calculus is carried out as follows:

As you can see, non-residents are required to pay a tax of 9 thousand rubles, and this is three times more in relation to the income of a tax resident. Example No. 5. Withholding penalties for late payment of personal income tax.

Let's assume that gr. Serdyuk I.K. was 5 days late in paying the tax. At the same time, the monthly deduction amount was 5,200 rubles. The penalty for late payment is 20% of the amount due.

A penalty is charged for each day of delay. Calculations are carried out as follows:

For the specified period of delay, the taxpayer, in addition to the basic amount of personal income tax, must additionally pay a penalty in the amount of 5,200 rubles. Example No. 6. Independent calculations of the tax amount.

Let's assume that gr. Serdyuk I.K. has a minor child. At the time of calculations, the taxpayer was a resident of the Russian Federation.

In 2012, he received the following income:

From the profit received, alimony in the amount of 30 thousand rubles was withheld. However, as you know, this expense item does not reduce the tax base.

The standard deduction is calculated as follows:

The tax rate is 13%. Being a resident of the country, Serdyuk I.K. has the right to receive a property deduction.

But, due to the fact that the value of the land plot did not exceed the limit of property retention, the deduction is accepted only in the amount of 600 thousand rubles.

As a result, taxable income will be zero. In this case, the amount of unused deduction is not carried over to the next year.

Total income calculations are carried out as follows:

The amount of tax withholding is calculated as follows:

Personal income tax calculations are carried out as follows:

Thus, the tax amount is 39,260 rubles.

FAQ

When calculating personal income tax, the following questions often arise:

  1. Should average earnings be taken into account?
  2. How to calculate tax if money is given in person.
  3. How is personal income tax calculated on material benefits?
  4. Do I need to take tax into account when calculating maternity benefits?
  5. Subtleties of calculating personal income tax when issuing vacation pay.

Is it taken into account when calculating average earnings?

Average earnings are the main indicator when calculating benefits and vacation pay. In turn, state benefits are exempt from personal income tax. While vacation pay, on the contrary, is taxed on the same basis as wages.

Calculation of average earnings is based on. To calculate vacation pay, 12 calendar months are usually taken.

How is personal income tax calculated based on the amount in hand?

If we assume that the employee receives a salary of 40 thousand rubles, then the tax amount should be 5200 rubles. However, the taxpayer may have alimony obligations.

Typically, their amount is set at 25% of all income of the above person. As a result, the salary is reduced to 30 thousand rubles.

At first glance, it may seem that personal income tax should be withheld from exactly the amount that is handed out. But, as already mentioned, alimony does not help reduce the tax base.

Therefore, tax is withheld from the amount that was charged by the employer. As a result, the taxpayer will receive:

How to calculate material benefits from interest-free loans

Organizations quite often issue interest-free loans to their employees. Consequently, the employee receives a material benefit that is subject to taxation (Article 212 of the Tax Code of the Russian Federation).

The responsibility for withholding personal income tax lies with the tax agent (Article 226 of the Tax Code of the Russian Federation). Let’s say that on January 1, 2015, an employee was given a loan in the amount of 100 thousand rubles. The loan period is 1 month.

The refinancing rate is set at 8.25%. Calculations of the amount of material benefits are carried out as follows:

The personal income tax amount is calculated as follows:

Is tax taken into account when calculating maternity benefits?

Income in the form of maternity benefits is exempt from taxation ().

As a result, when preparing a 2-NDFL certificate, the above payments are not displayed ().

In addition, regulations do not provide deduction codes for this category of income ().

Separately, it is worth noting that since maternity payments are made at the expense of the Social Insurance Fund, the enterprise cannot include them in expenses.

The nuances of calculating vacation pay

Vacation pay is considered additional wages and, therefore, subject to taxation. Calculations of the amount of personal income tax are made according to the same scheme as when calculating tax from wages.

Concluding our review of tax law, there are several key points to highlight. Individuals, for
with the exception of privileged categories of citizens, they are required to pay personal income tax.

As a rule, tax withholding is carried out by tax agents. However, taxpayers may have other income in addition to wages.

As a result, the responsibility for calculating and paying tax falls on them.

Attention!

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

Current legislation requires citizens to pay income tax on all types of income, including wages for work. The employing company performs the functions of a tax agent: it determines the amount of budget contributions and transfers them to the state treasury. In order to avoid mistakes and not have problems with regulatory authorities, an organization’s accountant must clearly understand how to calculate personal income tax from a salary.

The rules for determining the amount of income tax are regulated by the Tax Code of the Russian Federation: articles 210, 217, 218-221, 224-226. The regulatory document states that employed citizens must transfer 13% of the following types of income to the budget:

  • wages;
  • vacation pay and temporary disability benefits;
  • regular and one-time bonuses;
  • cash gifts, the value of which exceeds 4,000 rubles.

The employing organization in labor relations performs the functions of a tax agent: it determines the amount of the budget payment and transfers funds to the treasury within the time limits established by law.

Procedure for calculating personal income tax

The income tax calculation algorithm consists of two successive steps:

  • Determination of the tax base - the amount of labor income of an individual subject to taxation, reduced by the amount of deductions due to a citizen under the law.
  • The choice of rate depends on the fact of residence of the individual.

If over the last 12 months a person has been in the Russian Federation for more than 183 days (including trips up to six months for educational and medical purposes), he is considered a resident, and his labor income is taxed at a rate of 13%. Otherwise, an increased rate of 30% is used.

Important! Residence is determined for each date of transfer of income tax; if it changes, the amount of budget obligations is recalculated.

How to calculate personal income tax from salary: formula

To determine the amount of contributions to the budget, the formula is used:

Tax = C*NB, where

NB – tax base;

C – rate selected depending on the fact of residence.

Income tax is determined on an accrual basis from the beginning of the year. To calculate the NB, the formula is used:

NB = D – V, where

D – the amount of income from the beginning of the year, taxed at a rate of 13% (for non-residents - 30%);

B – the amount of deductions due to a citizen under the law (standard, property, social).

To determine the amount of tax, the formula is used:

Personal income tax since the beginning of the year = NB since the beginning of the year * 13%.

To determine the amount of income tax for the current month, the following rule is used:

Personal income tax for the month = personal income tax from the beginning of the year - personal income tax in the amount for the previous months.

Important! Income tax is always determined in full rubles. Pennies are discarded according to mathematical rounding rules.

How to calculate personal income tax: example

Sidorova E.L. works at Romashka LLC with a salary of 40,000 rubles. She has a minor son, for whom she receives a standard deduction in the amount of 1,400 rubles. In March, Sidorova received a one-time bonus of 10,000 rubles. How to determine the amount of income tax payable to the budget for March?

Let's determine the national capital from the beginning of the year:

NB = 40,000* 3 + 10,000 – 1,400*3 = 125,800 rub.

Tax amount for the period from January to March:

Personal income tax = 125,800* 0.13 = 16,354 rubles.

For the period from January to February, income tax was withheld from Sidorova’s salary:

Personal income tax = (40,000* 2 – 1,400*2)* 0.13 = 10,036 rubles.

This means that personal income tax for March will be equal to:

Tax = 16,354 – 10,036 = 6,318 rubles.

How to calculate personal income tax from the amount in hand: example

Often, during employment, the employer discloses to the employee the amount of income issued minus tax. Two formulas will help determine the amount of contributions to the budget:

Salary “gross” = Amount cleared from tax / 87%;

Amount of income tax = Amount on hand* 13% / 87%.

For example, Ivanov P.P. It was announced at the interview that in the position of senior engineer he would receive “net” 50,000 rubles. How to determine the gross salary and the amount of personal income tax?

To calculate salary accruals you need to use the formula:

Salary “gross” = 50,000/0.87 = 57,471.26 rubles.

Personal income tax amount = 50,000* 0.13/0.87 = 7,471.26 rubles.

We round the personal income tax to the nearest whole number according to the rules of mathematics and get 7,471 rubles.

How to calculate personal income tax from a non-resident’s salary?

In general, to determine the amount of tax from a non-resident’s salary, the formula is used:

Personal income tax = NB * 30%.

It is important to take into account that for four groups of non-residents, when calculating income tax, a rate of 13% is used.

If a foreigner works in Russia under a patent, personal income tax paid in advance when purchasing a permit should be deducted from the income tax calculated at a rate of 13%. The basis for this operation is a notification from the tax office, received within 10 days after a written request from the hiring company.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Example 3 An employee of Antey LLC Orlov received a salary for June - 35,977 rubles. He is divorced from his wife. By court decision, he is obliged to pay alimony for his minor daughter (25% of income). The tax base, taking into account the deduction for a child, will be: Period Amount, rub. Personal income tax, r. January-May 172,885 22,475 January-June 207,462 26,970 How much money should be given to Orlov? Solution: The share of alimony will be: 35977 x 25% = 8994.25 rubles. Calculation of the taxpayer’s personal income tax: 26970 – 22475 = 4,495 rubles. Cash issued to Orlov: 35,977 – 8994.25-4,495 = 22,487.75 rubles. Antey LLC must pay Orlov 22,487.75 rubles.

Online magazine for accountants

Correct calculation of taxes is a fairly important procedure, since legally the responsibility for determining the amount of payments lies with the payers. In this regard, many modern payers use specialized calculators and all kinds of services that allow you to quickly calculate the required payment amount in accordance with the available payment and the established rate, but many entrepreneurs do not know how to use such services and what needs to be done to accurately determine the required payment amount.
That is why it will be useful for many entrepreneurs to learn how to calculate personal income tax from the amount in hand and what features need to be taken into account during this procedure.

How to calculate personal income tax from salary

One for all: citizens will be assigned a single identification number Already next year, a system of end-to-end client identification may appear in Russia. The Bank of Russia, the Ministry of Telecom and Mass Communications and the Ministry of Finance are currently engaged in relevant developments.


< …

Info

It is better to pay off tax debts before May 1. Otherwise, potential and existing counterparties will see information that the company owes to the budget for a whole year.< … Выдать увольняющемуся работнику копию СЗВ-М нельзя Согласно закону о персучете работодатель при увольнении сотрудника обязан выдать ему копии персонифицированных отчетов (в частности, СЗВ-М и СЗВ-СТАЖ).


However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.
< …
  • payments received through the performance of one-time work;
  • transfer of real estate to third parties;
  • profit received from doing business on the common system;
  • material benefit received by an individual by saving on interest when applying for a loan;
  • amounts received in the process of drawing up insurance contracts, except for those situations where this procedure is mandatory or relates to human life and health insurance;
  • operations that are carried out with various securities;
  • profit received from all kinds of winnings.

A fairly large number of payments, in principle, do not need to be subject to personal income tax, and in particular, this applies to state benefits, scholarships, pensions, alimony and many other transfers.

Online tax calculator. personal income tax calculation.

NB according to the formula: NBinit.g. = D – Deductions NBinit. – tax base required for calculation. It is taken from the beginning of the year to the previous, and then the current month.
D – income accrued from the beginning of the year and subject to tax withholding. Summarized for each month. Deductions are amounts that reduce the amount of the NB. The most common ones are:

  • standard – provided to working parents, guardians, and disabled people;
  • social – required for paying for education, treatment or making additional contributions to a pension;
  • property - given for the sale, purchase or construction of real estate (condition: ownership - more than three years);
  • investment – ​​sale of securities or profit from a deposit to the account.

Keep in mind that income taxes are not withheld from government benefits, pensions, alimony, donor awards, research grants, etc.

How to calculate personal income tax from an amount: formula and examples

Your formula is incorrect... According to it, you will receive not 114,943 accruals and 100,000 in hand, but 87,000 accruals and 75,690 in hand with the same order of 100,000... Anonymous 09.14.2010, 15:03 Anonymous, you never know what is there or not in 1C.


Your contract is poorly drafted. They have not yet explained to me what the ILLIGHTERITY of the contract is and why it needs to be redone. . Personal income tax is always withheld from the employee’s income, and it is the salary that is specified in the employment contract, i.e.
the same income. And what? And it turns out that you are paying personal income tax at the expense of the employer, which is clearly evident from your contract. No. It turns out that the cost of an employee’s standard hour is already indicated taking into account the withheld personal income tax. What is the problem with making a correct contract? The problem is that it is not clear why this contract is incorrect.

How to correctly calculate the personal income tax amount in 2018

Attention

Calculation of income tax from the salary of a non-resident Individuals who actually reside in the territory of the Russian Federation for less than 183 calendar days (continuously, throughout the year) are considered non-residents. Deductions for them will amount to 30% of income. They are determined by the formula: PN = NB x 30% Exception: the earnings of highly qualified foreign specialists are taxed at a rate of 13%.


Example 4 Sidorov works at the Trans Technology company as an ERBS driller. Working hours: 60/30 rotation. Salary – 70,000 rub. The employee is a non-resident of the Russian Federation. Let's determine the amount paid for August. Initial data: Period Amount, rub. Personal income tax, r. January-July 343,600 103,080 January-August 411,600 123,480 Solution:
  1. Amount of money withheld from an employee in August: 123,480 – 103,080 = 20,400 rubles.
  2. Payments will be equal: 70,000 – 20,400 = 49,600 rubles.

The Trans Technology company is obliged to hand over 49,600 rubles to Sidorov.

How to calculate personal income tax as accurately as possible from the amount in hand

Genuk 09.14.2010, 15:12 Anonymous, here is your formula: The employee is paid a salary in the amount necessary to pay the amount he earned in accordance with the work orders for the work performed after deduction of personal income tax. Let’s put our numbers in brackets... x - the calculated one is still unknown at first the required salary calculation value: “The employee is accrued a salary in the amount of [x] necessary to pay the amount he earned in accordance with orders for work performed after withholding personal income tax.” x = 100,000 - 13,000 = 87,000 this will be the accrued salary Anonymous 09.14.2010, 15:16 Anonymous, here is your formula: let’s put our numbers in brackets...
Clerk.Ru Accounting General accounting Payroll and personnel records How to calculate salary "from the reverse" PDA View full version: How to calculate the salary "from the reverse" Anonymous 09.14.2010, 13:02 Under the terms of the employment contract, the employee is paid a salary "net", in the form of an amount issued in person after personal income tax is withheld. How to determine the amount to be charged? jul-2000 09.14.2010, 13:05 Under the terms of the employment contract, the employee is paid “net” wages, in the form of an amount handed out after personal income tax has been withheld. :wow: cool. IMHO, this is completely wrong. How to determine the amount to be charged? Mathematically. Amount in hand * 13/87 Anonymous 09.14.2010, 13:10: wow: cool. IMHO, this is completely wrong. This is a condition of the employment contract. Mathematically.
We round the personal income tax to the nearest whole number according to the rules of mathematics and get 7,471 rubles. Alimony is withheld after personal income tax is withheld. How to calculate personal income tax from a non-resident’s salary? In general, to determine the amount of tax from a non-resident’s salary, the formula is used: personal income tax = NB * 30%.

It is important to take into account that for four groups of non-residents, when calculating income tax, a rate of 13% is used. If a foreigner works in Russia under a patent, personal income tax paid in advance when purchasing a permit should be deducted from the income tax calculated at a rate of 13%.

The basis for this operation is a notification from the tax office, received within 10 days after a written request from the hiring company.

How to calculate what amount personal income tax is taken from

That is, the tax base is calculated using the formula: After the tax base for personal income tax has been determined, you can proceed to calculating the tax itself using the formula: To calculate personal income tax, which must be withheld from the employee’s income for the current month, you need to use another formula: Do not forget that Personal income tax is calculated in full rubles. This means that the calculated tax amount must be rounded: amounts less than 50 kopecks are discarded, amounts 50 or more kopecks are rounded to the nearest ruble (Clause 6 of Article 52 of the Tax Code of the Russian Federation). Procedure for calculating personal income tax: example of calculation / condition / Salary E.O. Ivanova is 36,000 rubles. per month. She has a daughter aged 12, due to which E.O. Ivanova is provided with a standard deduction for a child in the amount of 1,400 rubles. per month. In addition, in April she was paid an additional bonus of 12,000 rubles. Let's determine the amount of personal income tax withheld from the employee's income for the month of April.