Income tax from the salary (PIT), its size, calculation mechanism and existing benefits for payers are of interest to all categories of Russian citizens, since the income of each person depends on its application.
PIT: what is it?
Being the main mandatory tax, personal income tax is withheld from almost all types of income of an employed individual, with some exceptions. There is a small list of state benefits and compensations that are not subject to income tax. The tax rate varies from 9 to 35% and depends on the nature of the income. To find out what income tax on salaries should be accrued, we will deal with the features of its payment.
Residents and non-residents: differences in tax rates
Law clarifies status determination "Tax resident", which is necessary for the correct calculation of personal income tax, because the differences in the size of tax rates for different categories of payers are very impressive.
A tax resident is a person staying on Russian territory for a total of 183 days from the last year.
He can be a citizen of Russia, a foreigner or a stateless person, that is, the status of "tax resident" is assigned to any individual, regardless of his place of residence and citizenship.
It should be noted that the status is determined at the end of the tax period by summing the calendar days of the payer's stay in Russia for the last year. The 183-day period includes arrival and departure days.
The income tax on the salary of tax residents is 13%. Personal income tax on income of a non-tax resident payer is 30% of the amount of earnings. The status is established periodically upon payment of income; during the year it can change several times.
Taxable income
Income tax is charged on such income:
• salary accrued under an employment contract or contract;
• dividends of a part of profit to the owners of companies;
• rental of property;
• sale of property: premises, buildings, cars, securities and shares in companies;
• winnings and prizes;
• material benefits (interest on deposits).
Income tax on salaries and non-taxable income
So, all the main accrued income of an employed citizen (salary, bonus allowances, amounts under employment contracts, lump-sum incentives for the company's loyalty and regional raising corrective ratios) are subject to taxation.
But there is a list of payments that are not subject to income tax. Material aid, alimony for the recipient, pensions, scholarships, one-time, state and severance pay benefits state or compensation for injury and other compensation payments are not subject to personal income tax.
Payment of income tax on salaries, rates and determination of the tax base are regulated by Articles 210, 217, 218-221, 224 of the Tax Code. Income tax is federal. The funds from its payment go to different budgets. Legislatively established amounts of tax to be paid: 70% receive the budgets of Russian constituent entities of the Russian Federation, 10% - budgets of settlements, 20% - municipal district budgets.
Calculation Procedure
Salary income tax is calculated in the following order:
• full accrual of earnings for the reporting period;
• the amount of accrued earnings is reduced by the amount of non-taxable income, if they are accrued;
• taxpayer status is determined;
• it is established whether the payer is entitled to tax deduction;
• the total amount of accrued income is reduced by the amount of the tax deduction, if there is reason for its application;
• with received tax base income tax is calculated: a resident pays personal income tax in the amount of 13%, a non-resident pays 30%.
Thus, you can calculate the income tax on salaries.
Tax deductions
A large role in calculating personal income tax is played by tax deductions, so it is necessary to find out the possibility of their use in calculating income tax. Tax deductions are standard, social, property and professional.
The law establishes standard deductions in the amounts of 500, 1,400 and 3,000 rubles.
Monthly deduction of 500 rubles. intended:
• Heroes of the USSR and the Russian Federation;
• participants in the Second World War and military operations, retired military personnel;
• disabled people I and II gr .;
• victims of the Chernobyl accident and PA Mayak, etc.
Parents of the first two minor children are provided with a deduction of 1,400 rubles each. It acts as wages increase and, reaching 280,000 rubles, automatically excludes further action until the end of the financial period.
On a monthly deduction of 3,000 rubles. they have a right:
• liquidators of accidents at the Chernobyl nuclear power plant and PA Mayak, which have received disability or a serious illness during these actions;
• parents or guardians of a disabled child, three or four children;
• invalids of the Second World War and disabled participants of other military operations;
• nuclear weapon testers, etc.
If the payer falls under several preferential degrees, then the highest amount is taken into account, deductions cannot be summarized. So, for example, the income tax on the salary of people with disabilities is reduced by 500 rubles, but if disability is obtained during the liquidation of the Chernobyl accident, the deduction will be 3,000 rubles, not 3,500 rubles. The law obliges the employer to take into account standard deductions, other types of deductions are controlled by the taxpayer and are not provided by the company. The exercise of the right to apply deductions is exercised by citizens by submitting a declaration of income received to the tax office or by submitting a statement of the costs incurred.
Features of tax application
The most common of the amount of earnings is the personal income tax rate of 13%. In addition to it, other tax rates apply for different categories of payers and types of income:
• 9% - taxation of dividends on shares and own shares of companies;
• 30% - tax for non-residents;
• 35% - personal income tax, which is taxed on winnings in the amount of more than 4 thousand rubles, as well as the material benefit from interest on bank deposits.
If the taxpayer has children, then the monthly tax deduction for the reporting month is 1400 rubles each. on the 1st and 2nd imperfect child, 3000 rubles. - on the 3rd and subsequent children.
The minimum wage income tax is paid in accordance with the general procedure, since any income is a tax base and is subject to personal income tax.
Single parents (for example, a single mother) are legally entitled to a double deduction of 2,800 rubles, which applies until the level of a wage exceeds 280,000 rubles. In addition, this benefit is terminated upon the conclusion of the marriage by the parent.
Return personal income tax
Russian law defines a number of conditions when a taxpayer is entitled to return the amount of personal income tax paid on wages. This will be a social or property tax deduction. Naturally, there must be a reason for the return. These include:
• purchase or construction of housing;
• mortgage;
• teaching children or their own;
• treatment and purchase of medicines.
To return the tax to the Federal Tax Service, it is necessary to submit a package of documents confirming the costs incurred with copies attached to them. It should be noted that the application is submitted in the next fiscal year after the period in which expenses are incurred, and in order to get a refund, you must first deduct income tax from your salary.
Enterprises calculate personal income tax separately for each employee. The tax in total is transferred to the budget.It does not affect the financial result of the company, reducing only the size of employee earnings. The organization itself is only a tax agent, acting as an intermediary, collecting tax, summing it up and transferring it to the budget.
