Payroll taxes: everything you need to know everyone

How to calculate payroll taxes and in what amount – it's worth to know everyone. How and in what cases it is possible to "tax deduction", i.e. to reduce their amount. Not every employer or accountant is ready to give you what you need to do to get this deduction…

So, the payroll tax under current Russian legislation, is obliged to pay every working citizen in the amount of 13%. And the higher the salary, the higher tax amount. This is an established rule for replenishment of the state budget, such a procedure is established in all civilized and developed countries of the world.

How to reduce tax: legal methods

But there are a number of circumstances in which a citizen can expect to lower charge amounts. They are all written in the law and are referred to as standard tax deductions. For employees furnished under contracts of civil-legal, “professional” deduction. Other types of deductions (property) are indirectly related to wages: the right to this deduction are only working citizens.

Ordinary deductions can be granted in the amount of 400, 500, 600 and 3000 RUB. For the first deduction can apply to all employees until the income year in total will not exceed 20 thousand rubles. (for example, in the first 2 months of the calendar year). To the heroes of the USSR or the Russian Federation (article 218). For 600 rubles deduction have the right staff with children (for 2 children – 1200 RUB., 3 RUB 1800, etc.) and only until such time when their income year will not exceed 40 thousand rubles And the largest deduction is available to disabled veterans and victims of the Chernobyl disaster.

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Payroll Taxes are accrued every month, and if the employee is entitled to ordinary deductions, the personal income tax is charged each time to a lesser amount. First, the calculated salary, for example, 6 thousand RUB Then on the amount of salary deducted tax deduction, for example the usual 400. And only then from the amount received (5600 rubles) calculated 13% tax. It will be 728 rubles Each month this amount will be deducted from your paycheck as long as the amount of wages from the beginning of the year will not exceed 20 thousand. After that, the tax amount without any deduction will be 780 RUB.

To obtain the deduction, the employee himself should write a statement about granting a standard deduction.  a statement must  provide the necessary documents (to deduct 600 rubles – the birth certificate of the child). When making the employment contract in the middle of the reporting calendar year should provide the accounting Department a certificate from the previous job (if the income has already exceeded 20 thousand rubles, the deduction is  not supposed to).

You can write the Application to only one of the provisions of deductions, and it is better to choose the maximum of them. For example, if you are supposed to RUB 400 deduction, but you are a veteran, write a statement on 3000 RUB. and provide the appropriate document. If you  a parent (guardian, stepfather or stepmother) and keep the child (Ren), you have the right and 400 $ less and RUB 600 for each child under the age of 18 (or under 24 years if he is to receive full-time education). If the child is found disabled or in case of death spouse, as well as single parents, guardians and adoptive child the amount of the deduction is double the amount, but only to the parent caring for the child.

The Employee may not claim the deduction for other work, “part”, if the main work has already provided a deduction. And Vice versa. In other words, a tax deduction can provide only one employer. If the combination of offices is the place to be in the same organization, where the main job, income from additional deduction rate applies.

How to reduce tax: unlawful methods

Is the place to be not legitimate, but still  a common way of lowering taxes, despite the tightening of legislation – “grey" (employment for low wages, which is complemented by large monthly payments cash, never fixed) and “black” salary (without formal employment).

What payment tax

Payroll Taxes is accrued in accordance with the 23rd Chapter of the Tax code of Russia. The Chapter sets the difference between employment contract and civil law. In the latter case, the tax to incomes of physical persons will not be charged.

There are also charges on a salary, from which taxes to calculate, it is impossible (article 217): fees and lump-sum material assistance (monetary amounts assessed with the salary, for example, at the funeral of the employee or the purchase of medicines), including payment vouchers to the sanatorium for the employee and members of  his family. For example, if the salary consists of salary and interest payments, for example, high sales-tax amount will be lower than if wages were compiled differently (with a higher salary and small bonuses). This is the practice in large firms. Because this approach is beneficial for the supervisor and a subordinate.

However, allowances, bonuses and other payments 13% deducted.

All kinds of compensation, gifts worth more than 4 thousand rubles., are taxable. And 13% is taken from the sum more than 4 thousand rubles. for Example, if the value of the gift is 10 thousand, the tax will be 13% from 6 thousand.

The Punishment of the employer

All payroll taxes appear in the financial statements of the accountant.Each employee has the right to read them, requiring a certificate 2-pit.

For violation of the provisions of the Tax code in Russia provides (Criminal code) and administrative and even criminal liability (articles 198 and 199 of the criminal code). For example, in accordance with article 123 NK, if payroll taxes are not listed in the budget, shall be recovered from the employer a fine (20% of the amount that should have gone to list).