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The calculation of personal income tax must be carried out accurately; only this will avoid penalties and claims from regulatory authorities. In our article we will analyze how income tax is calculated, and also provide a formula for calculating personal income tax and an example of calculating personal income tax.
How to calculate personal income tax: general procedure
Income tax calculation occurs in several stages:
- At the beginning, to calculate personal income tax for the tax period, all income subject to income tax is determined (clause 3 of Article 225 of the Tax Code of the Russian Federation).
- For each type of income, the tax rate is specified in accordance with Art. 224 Tax Code of the Russian Federation.
- The tax base for personal income tax for the tax period is calculated. It must be remembered that in order to calculate personal income tax when applying several tax rates, the tax base is calculated separately for each type of income. Also, the tax base for income from equity participation is calculated separately from the tax base for all other income, to which a rate of 13% is applicable, taking into account the requirements of Art. 275 Tax Code of the Russian Federation.
For more information about the tax base, see the material “The procedure for determining the tax base for personal income tax” .
- Personal income tax is directly calculated using the formula given below. In this case, the tax amount is rounded to full rubles, i.e. the amount is less than 50 kopecks. is not taken into account, but equal to or more than 50 kopecks. rounded up to the whole ruble (Clause 6, Article 52 of the Tax Code of the Russian Federation).
Find out about the 2019 innovations regarding personal income tax from the message “Another standard is being introduced for personal income tax” .
How to calculate personal income tax: formula
The formula for calculating personal income tax, according to paragraph 1 of Art. 225 of the Tax Code of the Russian Federation, looks like this:
Personal income tax amount = Tax base × Tax rate.
Please note that the tax base can be reduced by the amount of tax deductions (standard, social, property, etc.).
The materials in our section “Tax deductions for personal income tax in 2018-2019 (standard)” will introduce you in detail to the deductions.
And also, before calculating the tax, you should make sure that the income received is not included in the preferential list (payments exempt from personal income tax).
Calculation of personal income tax: example
For January 2019, the salary of accountant I. G. Sviridova at Inkom LLC amounted to 58,000 rubles. She is provided with a standard deduction for her only child aged 5 years based on her application. Inkom LLC, as a tax agent, must calculate the personal income tax payable for January 2019 and transfer the tax amount to the budget no later than the day following the day of payment of wages.
- For January 2019, the salary of I. G. Sviridova is subject to personal income tax.
- Salaries are subject to personal income tax at a rate of 13%.
- The tax base is: 58,000 - 1,400 = 56,600 rubles.
- Personal income tax amount: 56,600 × 13% = 7,358 rubles.
The most common tax in all countries of the world is income tax, which is imposed on persons receiving wages.
In today's article we will show the rules for calculating personal income tax, talk about rates and the consequences of evading its payment.
Income tax– one of the main government fees in the Russian Federation.
In our country this interpretation is stable. However, this category also includes.
The procedure for calculating, making payments and submitting reports is devoted. Unlike many other countries, Russia has adopted not progressive, but flat scale accruals. The rate does not depend on the level of income, only on the category of income.
- Taxpayers are individuals who received income during the period under review. In addition, personal income tax is paid by individual entrepreneurs.
Non-residents deduct only from what they received in the Russian Federation.
- Object serves as income in the form of wages, from business activities or other income (dividends, interest on deposits, lottery winnings, sale of property).
There is an extensive list of exclusions from the list.
- The tax base for individuals – all income received. For individual entrepreneurs - from the amount reduced by the amount of confirmed costs.
The base can be reduced by– a separate article is devoted to them on our website.
- Bid is established depending on the status of the payer and the nature of the income.
The basic amount of personal income tax is 13%. For non-residents – 15% and 30%.
Who and how is income tax calculated and paid?
The payer’s tax agent is required to deal with the accrual and repayment of personal income tax, as well as the submission of reports to the inspectorate, and only in his absence- the individual himself.
As an agent usually the organization acting as the employer. The employee is already receiving a salary minus tax contributions.
For other income, responsibility for personal income tax payments lies with the individual. This does not apply only to some lotteries and prizes, as well as deposits - most often the bank itself pays contributions to the budget.
The taxpayer is obliged to control whether the organization that paid him the money is an agent or not.
Having opened a notary office, receiving fees or earning money from the sale of property, a citizen is obliged to independently determine personal income tax and submit a declaration to the Federal Tax Service on time.
Reporting and deadlines for personal income tax payment for tax agents
- Period- 1 year.
- Accrual produced on an accrual basis over 12 months.
- Calculated for each salaries, dividends and retained by the organization.
Tax is calculated monthly on the entire amount of income received; it is not levied on advances.
- Payment- no later than the day following the payment of wages.
- Reporting – 2-NDFL declarations, which are prepared separately for each employee. Since 2016, a new one has also appeared. This form contains generalized indicators for the period for the tax agent.
In the declaration, sign 1 is indicated for amounts from which 13% was withheld. 2 – for income in material form.
- Due dates. 6-NDFL is filled out on a cumulative basis and submitted quarterly until the last day of the month following the reporting one. The final declaration for the year is submitted no later than April 1 of the coming year. 2-NDFL is submitted once every 12 months: with sign 2 - before March 1, 1 - before April 30.
Personal income tax deadlines and reporting for individuals and entrepreneurs
- Taxable period- 1 year.
- Transfer occurs once no later than April 1.
The taxpayer, at the request of the inspectorate, may make quarterly advance payments. This usually applies to individual entrepreneurs and individuals in private practice.
- Reporting form– declaration 3-NDFL, which indicates all income (except for those for which tax is paid by the employer or other agent).
- For rent Once a year, no later than April 30.
Procedure and formula for calculating personal income tax
Paying tax under 3-NDFL is not difficult even for a person who is far from economic subtleties. To ensure that the inspection does not have any claims against you, fill out the declaration, indicating all income for the year, and calculate your amount. Pay the contribution to the budget and submit a declaration.
The amount may be reduced due to deductions, including professional ones.
The procedure for calculating personal income tax is as follows:
- All received income is divided into categories(at applicable rates).
It is necessary to take into account regular wages separately from valuable prizes and gifts, where the rate is already 35%.
- Tax deductions are determined.
- The base is decreasing on their size.
- Personal income tax is calculated.
- The final figure is given tax by summing the individual components.
The easiest way to do all the calculations is with help - this will protect you from errors in the calculations.
An inexperienced taxpayer may underestimate or overstate the amounts to be transferred to the budget. This happens if you do not apply deductions or include in the base income that is not taxed (alimony, compensation). Carefully study the list of exceptions and deductions in the Tax Code.
How to calculate personal income tax from salary
The employer does the calculations, and the employees receive the amount in hand minus payments to the budget.
- Tax amount determined by the formula (monthly income) * 13%. Bonuses, vacation pay, advances, and salaries are taken into account.
- If the employee is entitled to benefits(for minor children), then the base decreases monthly.
Note that this happens as long as the cumulative total earnings for the year do not exceed 350,000 rubles. From this moment on, tax deductions cease to apply.
- The calculated amount is deducted from salary.
Personal income tax “due” on the advance share is charged at the time of issuance of the main part.
- The taxpayer can receive personal income tax refund for treatment and training. It is necessary to submit supporting documents to the accounting department or the Federal Tax Service inspectorate.
The amount of deductions is 2800 rubles (for 2 children). The base is 65000-2800=62200 rubles. The tax for January-May is 62200*13%*5=40430 rubles. In month 06, Ivanov’s income exceeded 350 thousand rubles - deductions ceased to apply. For June-August, the tax amount is 65,000*13%*3=25,350 rubles. Total for January-August = 65,780 rubles.
Personal income tax on the amount of income of the entrepreneur
The calculation procedure is complicated by professional deductions. An individual entrepreneur can reduce the tax base due to social benefits and by the amount of expenses incurred.
- Although the tax period is 1 year, in most cases it is required advance quarterly payments.
- Bid for business income – 13%.
- Base– income reduced by the amount of deductions.
For professional deduction, expenses must be on the list of accepted ones and have documents. Unconfirmed expenses are accepted not in full, but in the form of a percentage of income established by law (from 20% to 40%).
- You don't have to pay tax after each transaction.
Example: Entrepreneur Petrov’s income for the 1st quarter of this year amounted to 150,000 rubles, expenses according to documents for the same period were 32,000. He rented out an apartment for 15,000 rubles per month. We will determine personal income tax for 3 months for making an advance payment.
The business income base was 150-32=118,000 rubles. Personal income tax amount 13%*118=15.34 thousand rubles. From renting out an apartment is 15*3=45,000, personal income tax 13%*45=5.85 thousand rubles. The final tax amount is 15.34+5.85=21.19 thousand rubles.
How to calculate personal income tax if you have other income
If you were given something valuable, you will have to pay personal income tax on the cost. Financial assistance in the amount of over 4,000 rubles is also subject to taxation.
We list the most common sources of additional income, which are often not taken into account by taxpayers when filling out a declaration:
- Renting out real estate.
- Providing professional services without registering a legal entity (freelancing, part-time work).
- Winning.
- Receiving gifts of valuables, shares, money.
- Interest income.
- Profit from trading.
For Russia, tax evasion has become a typical behavior, which until now the state has turned a blind eye to. However, the Federal Tax Service has become more active due to the widespread underestimation of income by both payers themselves and their employers.
Personal income tax example Conclusion
We examined one of the main sources of budget replenishment in the country. All individuals (including individual entrepreneurs) are required to pay it.
The transfer is made either by the employing organization or by the taxpayer. When making calculations, special attention should be paid to correct determination of the tax base– the amount of contributions can be significantly reduced through the use of deductions.
Dear readers! This is a review article on such an important and voluminous concept as personal income tax. If you want to know information not covered in the material, leave your comments.
Personal income tax is withheld from the total income of an employee officially employed by the employer. But it is important to know what income is subject to income tax, how it is calculated and the expected deductions and benefits.
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:
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Using examples of income tax calculations, we will have an idea of all the nuances of personal income tax settlement transactions to bypass tax penalties.
What it is?
A direct source of budget replenishment is deductions from the income of working employees of companies and individual entrepreneurs who conduct their commercial activities in Russia.
The accrual of personal income tax on total income depends on the place of employment and on the time period of stay within the Russian Federation throughout the year.
The Tax Code has such a concept as a tax resident - a person who works in the territory of the Russian Federation for a year of 183 calendar days.
For him, income tax is calculated at a tax rate of 13%. If a person is a non-resident, then the tax rate is 30%.
Income tax settlement operations are handled by a specialized accounting settlement body that exists in the organization.
Normative base
The Tax Code is the main regulatory document on personal income tax:
- determination of the amount of the tax base -;
- non-taxable income -;
- reduction of the tax base due to deductions -;
- tax rates - ;
- calculation rules - ;
- specifics of calculation - .
Payers
Personal income tax is withheld from the income of individuals, and the payers are both individuals and legal entities.
All tax residents and non-residents are divided into types of tax payers:
- (IP) Individual entrepreneurs;
- lawyers, notaries and other persons engaged in private practice;
- citizens who have received rewards without salary income;
- citizens who received profit from the sale of real estate;
- resident citizens who have received profits abroad;
- citizens who won the lottery and other risky games;
- citizens whose income comes from donation.
Legal entities (tax agents) are also payers of personal income tax, but they withhold and transfer tax instead of employees.
What income is and is not taxed?
Chapter 23 of the Tax Code of the Russian Federation lists the types of income that are taxable and non-taxable with income tax.
All income received is divided into those received from sources in Russia and abroad.
The first include:
- dividends and their interest;
- profit received from performing labor duties in the field of copyright and related rights in the territory of the Russian Federation;
- rental income from the rental of property;
- sale of property, valuable documents, shares in the authorized capital of the company;
- profit for the performance of labor or other duties, services provided (wages, bonuses and other remuneration);
- remuneration to crew members of ships owned by the Russian Federation for the performance of labor functions.
To the second include remuneration for work performed.
Types of income that are not subject to personal income tax:
- maternity benefits;
- compensation due to injury to health, reimbursement of expenses for improving the professionalism of employees, for the performance of labor functions by an employee, including on a business trip;
- compensation payments to an employee due to dismissal with a total income not exceeding 3 times the average monthly salary;
- financial assistance to family members of a deceased employee who suffered from natural disasters or other emergencies;
- compensation to employees for treatment in medical institutions within the Russian territory, provided that such funds are paid from the funds remaining after paying the employer’s income tax or the tax that is paid when using a special regime;
- paid medical services for an employee or a relative member of his family, allocated from the company’s net income;
- payment for vocational training or retraining in Russian licensing institutions;
- gifts worth no more than 4,000 rubles. during the year, purchased from the company, and financial assistance in the amount of 4,000 rubles provided to the employee during the year.
A full breakdown of income that is not subject to income tax is indicated in. Both residents and non-residents have the right to non-taxable income.
Interest rates
Interest rates when calculating personal income tax for residents and non-residents are specified in Article 224 of the Tax Code of the Russian Federation.
| Type of income for non-residents | Personal income tax rate in % |
|
Income received from labor duties (visa-free migrants; residents of EAEU countries; highly qualified foreign specialists; refugees) |
13 |
| All other non-residents receiving income from employment relationships | 30 |
| Benefits of IP on OSNO | 30 |
| Income from sold property | 30 |
| Dividends | 15 |
| Interest benefit on deposits | 30 |
| Benefit from saving on interest when receiving loan funds | |
| Winnings, prizes over 4000 rubles. |
Tax period and payment deadlines
Changes in the Tax Code affected personal income tax for individuals who are required to pay their own tax.
If an individual entrepreneur had income for the reporting year and for some reason was unable to pay income tax before July 15 of the tax period, then after amendments the deadline was increased to December 1 of the following year after the reporting period.
This also applies to a tax agent who did not have time to remit taxes for his employees.
is one calendar year.
Tax repayment occurs on the day of full payment of wages, regardless of the fact that income is paid 2 times a month (and the rest).
Table of personal income tax payment deadlines:
| Income type | Tax withholding date | Tax payment deadline |
| Employee salaries, bonuses and other rewards | On the day of payment | The day after personal income tax is withheld |
| Sick leave benefits and vacation pay | On the day of payment | Last day of the month in which income was paid |
| Payment of dividends to LLC | On the day of payment | The day after retention |
| Payment of dividends to JSC, CJSC, PJSC | On the day of payment | One month (from the date of transfer of money to shareholders) |
| Income from winning the lottery, for sold real estate (if you owned the real estate for up to 3 years), cash gifts over 4,000 rubles. | Until July 15 after the reporting period |
How to calculate personal income tax in 2019?
To correctly calculate personal income tax, you must adhere to the provisions of Chapter 23 of the Tax Code.
Here is an algorithm for calculating income tax:
- We determine the total income for the year (salary, dividends, rental property, sale of real estate and others).
- We clarify tax deductions: social, property, etc. (vv. 218-221).
- Based on the type of income and payer status (resident or non-resident), we determine the tax rate: 13, 15, 30, 35.
- We calculate the tax. We round this amount up to the full number.
General formula
To calculate personal income tax, a general formula is used that is suitable for any tax rates:
Personal income tax = Nb (tax base) - Svch (amount of deductions) x Ns (tax rate in%)
Calculation examples
To fully understand all the nuances of calculating personal income tax, let’s look at the examples below.
From the employee’s salary and if there are children
Let us determine the accrual of personal income tax for the month without standard deductions. Conditions: salary of Petrova A.L. per month amounted to 25,610 rubles. In addition, this month she received a bonus of 8,000 rubles.
Solution:
- total income for the month was: 25610+8000= 33,610 rubles;
- tax rate 13%: 33610 x 13% = 4,369 rubles;
- wages paid out in hand amounted to: 33,610-4,369=29,241 rubles.
Less deductions
Conditions: salary of Petrova A.L. per month amounted to 25,610 rubles. In addition, this month she received a bonus of 8,000 rubles. she has an 11-year-old son and an 8-year-old daughter. This means that she is given a double deduction in the amount of 2,800 rubles. (1,400 per child).
Solution:
- total income for the month was: 25,610 + 8,000 = 33,610 rubles;
- tax base: 33,610-2800=30,810 rub.
- amount of income tax: 30,810 x 13% = 4,005 rubles.
- salary payment: 33,610-4,005=29,605 rub.
For a single mother, the standard child tax deduction is doubled, i.e. for the first and second child, 2800 rubles each. for everyone.
The accrued tax is withheld on the day of payment of wages, and is transferred to the budget the next day after the tax is withheld.
From vacation pay
The amount of vacation pay is considered employee income, and income tax is calculated in the same way as on wages.
Conditions: a company employee has been granted regular annual leave for 28 calendar days. The average monthly salary for one year was 18,545 rubles, there are no children, which means no deductions are provided.
Decision on calculating personal income tax:
- 18,545 x 13%=2,411 rub. (tax);
- 18,545 - 2,411=16,134 rub. (net amount of vacation pay).
Vacation pay is paid three days before the start of vacation pay; income tax is withheld on the day of payment and transferred on the last day of the month in which the payment was made.
Above the amount
Personal income tax is charged on amounts that exceed non-taxable amounts under the law.
For example: travel allowances (according to the law, 700 rubles per day), anything more than this amount is considered taxable.
The manager of the enterprise is sent on a business trip for 3 days and is given a daily allowance of 2,400 rubles.
- non-taxable amount – 2100 rubles;
- taxable – 300 rubles;
- Personal income tax – 300x13%=39 rubles.
The accrual of tax on excess daily allowance is formed at the end of the month after the approved advance report.
If deductions are greater than income
Sometimes situations arise when deductions exceed the income of employees. The employer accrues income tax on an accrual basis during the reporting year, and deductions also follow on an accrual basis. Therefore, it is advisable to analyze taxes and deductions from the beginning of the year.
Let's look at an example:
The employee uses standard deductions in the amount of RUB 2,800. Income for January amounted to 16,540 rubles, personal income tax – 1,786 rubles = (16,540-2,800) x 13%. In the following month of February, the employee was given leave at her own expense, and her salary amounted to 2,481 rubles, which turned out to be less than the amount of deductions.
Since personal income tax accounting is carried out on an accrual basis, it means:
- the amount of income for two months was: 16,540+2,481=19,021 rubles;
- cumulative tax amount – 19,021-(2800x2)x13%=1745 rubles;
Personal income tax was withheld excessively, in the amount of 41 rubles.
Solution for this situation:
- the employer can offset against future months of the reporting year;
- the employer may return the excess amount upon written application from the employee;
- if the amount is not credited and not paid by the employer, then the employee at the end of the year can independently apply to the Federal Tax Service for a refund of income tax.
With deduction for treatment
A deduction for treatment is a reimbursement of part of the costs of treatment and the purchase of medicine. Conditions for granting a deduction: resident citizen and income subject to a 13% tax rate.
Deductions are received for the following expenses:
- payment for your own treatment or for close family members (wife/husband, parents, children under 18 years of age);
- purchasing medications with a doctor's prescription;
- paying for health insurance on a voluntary basis for yourself or relatives.
Let's look at examples of personal income tax reimbursement.
Example No. 1 – own treatment:
- Kolosova R.O. I was treated in a hospital, and the cost was 80 thousand rubles.
- Her income in the company per month is 25,600 rubles, per year – 307,200 rubles, personal income tax transferred for the year – 39,936 rubles.
- Calculation of the deduction amount: 80,000x13%=10,400 rubles.
Kolosova paid 39,936 rubles to the budget for the year, more than the deductible amount, which means she can count on a refund for treatment in the deductible amount of 10,400 rubles.
A similar calculation is made for the treatment of relatives.
Example No. 2 – treatment worth more than 120,000 rubles:
- a course of treatment in a hospital for an employee is 95,000 rubles;
- purchase of medicines – 56,000 rubles;
- employee's annual income - 282,000 rubles, personal income tax - 36,660 rubles;
- the deduction amounted to 95,000+56,000=151,000 rubles, personal income tax – 19,630 rubles;
- the transferred tax is more than the deduction, which means that the entire amount of the deduction will be reimbursed - 19,630 rubles.
For paid expensive treatment, you can reimburse up to 13% of the full amount from the Federal Tax Service, but medical services must be included in the special list of expensive medical services.
From a non-resident's salary
The tax rate on non-resident income is 30%. With the exception of highly qualified foreign specialists, the tax rate is 13%.
Let's calculate personal income tax:
- non-resident income for 2 months – 140,000 rubles;
- tax rate 30% -140,000x30%=42,000 rubles;
- salary in hand – 98,000 rubles.
From the amount in hand
Some employers pay wages “in envelopes”.
You need this formula: Mon=(ZPx13%)/(100%-13%)
Here's an example:
The cashier received a monthly salary of 14,890 rubles.
Let's calculate the tax:
- (14890 x 13%)/(100%-13%)=2,225 rub. (NDFL);
- 14890+2225=17 115.
The company will charge the cashier 17,115 rubles, of which 2,225 rubles will be transferred to the budget.
How to calculate penalties?
For late payment of income tax, the tax authorities will send an accrued penalty.
We will consider how penalties are calculated using the following formula:
Penalties = arrears x 1/300 (refinancing rate) x number of overdue days.
Example: the company did not pay tax in the amount of 5,620 rubles. and was overdue for 5 days.
Let's do the calculation:
- amount of penalties for one day: 5620 x 10% x 1/300x1 = 1.87 rubles;
- amount of penalties for 5 days overdue: 1.87 x 5 = 9.35 rubles.
The accrual of penalties begins on the next day after the tax payment deadlines.
Advice for accountants: strictly follow innovations in Russian legislation, respond correctly and timely to new payment rules. This is the only way you can avoid penalties from the tax authorities.
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.
That's why FREE expert consultants work for you around the clock!
- Ask a question via the form (below) or via online chat Share
Income tax is paid on all types of cash receipts to an individual or individual entrepreneur. And filing a declaration and deducting contributions is the responsibility of the organization in which the employees work. She acts as a tax agent for them and must know exactly how to calculate personal income tax, including from the amount in hand.
Normative base
The main document is the Tax Code of the Russian Federation:
- Art. 210 – tax base;
- Art. 217 – non-taxable income;
- Art. 218 – 221 – deductions;
- Art. 224 – rates;
- Art. 225 – calculation procedure;
- Art. 226 – calculation features.
What you need to know
The tax agent makes all the necessary calculations and sends the funds to the budget. Procedure for calculating personal income tax secured by the provisions of the Tax Code of the Russian Federation. They say that employed citizens contribute to the budget the amount withheld from:
- wages;
- bonus accruals;
- cash gifts;
- sick leave.
To correctly calculate the payment being made, you must strictly follow procedure for calculating personal income tax:
- Determine the tax base (hereinafter referred to as NB) - sum up all a person’s income received in material or monetary form over the last year. In 2016, the calculation scheme remained the same.
- Check the interest rate. For residents it is equal to 13%, and non-residents deduct 30% of income received on the territory of the Russian Federation. When receiving profits from bank deposits, awarding cash prizes and in other cases, 35% is established.
Calculation of income tax from salary
Before paying for labor, the organization withholds income tax. Let's show how personal income tax is calculated from salary in a year. The algorithm is like this:
- 1. Determine NB using the formula:
NB beginning of the year = D – Deductions
NB beginning of the year – 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 tax is not withheld from government benefits, pensions, alimony, remuneration to donors, grants to support scientific activities, etc. The full list contains Art. 217 Tax Code of the Russian Federation.
- 2. NB has been determined, now it’s time to figure it out How to calculate personal income tax from salary. Formula by year is as follows:
Mon approx. month = NB start year x 13%
Mon approx. month – income tax accrued for the period from the beginning of the year to the previous month.
Mon current month = Mon start year – Mon approx. month – payments for the current month.
Example 1
Sales department economist Osintsev, who works at Arctur LLC, receives a salary of 28,600 rubles. In addition, he was involved in preventing the consequences of the disaster at the Chernobyl nuclear power plant, so he is entitled to a deduction of 3,000 rubles. In addition, he has an adopted son aged 9 years. In June, a bonus was paid - 8,700 rubles. How to calculate personal income tax to withhold for June?
Solution:
- Income for January-June, taxed at a rate of 13%:
28,600 x 6 months +8700=180,300 rub. - The deduction for Osintsev will be:
3000 x 6 months + 1400 x 6 months = 26,400 rub. - Income tax paid for January-June:
(180,300 – 26,400) x 13% = 20,007 rub. - Cash withheld for January-May:
600 x 5 months. – (1400 x 5 months) – (3000 x 5 months)) x 13% = 15,730 rub. - The required value will be:
20,007 – 15,730 = 4,277 rubles.
The accounting department of Arctur LLC must send 4,277 rubles to the treasury for Osintsev for June.
How to calculate income tax from money to be issued
Sometimes employers cooperate with individuals semi-officially. That is, they pay extra salary “in an envelope”. The law does not approve of such actions, because many organizations avoid fulfilling legal obligations. Then two questions arise: how to calculate personal income tax from the amount in hand and accrued salary?
To calculate, use one of two formulas:
Salary beginning – salary from which income tax is calculated;
ZP – cash transferred in person.
Example 2
Sales manager Vishnevskaya, who works at Edelweiss CJSC, is paid 21,500 rubles per month by agreement with the employer. How to calculate personal income tax and the amount on which tax is withheld?
Solution:
CJSC Edelweiss pays Vishnevskaya a salary of 24,712 rubles, from which 3,212 rubles. contributes to the budget.
An organization may employ employees who have financial obligations that do not reduce the NB. For example, when deducting alimony, personal income tax is withheld not from the amount handed out, but from the accrued salary. According to Art. 81 of the RF IC, their size is:
- 1/4 of earnings - for one child;
- 1/3 – for two children;
- 1/2 – for three or more children.
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 rub.
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.
Calculation of income tax from a non-resident's salary
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:
Mon = NB x 30%
Exception: The earnings of highly qualified foreign specialists are taxed at a rate of 13%.
Example 4
Sidorov works at Trans Technology 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:
Solution:
- Amount of money withheld from an employee in August:
- Payments will be equal to:
123,480 – 103,080 = 20,400 rub.
70,000 – 20,400 = 49,600 rub.
The Trans Technology company is obliged to hand over 49,600 rubles to Sidorov.
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 carry out tax calculations (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.
