Calculate Payroll Income Tax Calculator. How to subtract personal income tax from salary - calculator
By 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 to personal income tax budget from the salaries of their 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 go 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
The tax base on employee income taxed at a rate of 13% is calculated by employers at the end 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 received amount of the employee's income 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:
After the tax base for personal income tax is determined, you can proceed to the calculation of the tax itself using the formula:
To calculate the 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 off: amounts less than 50 kopecks are discarded, amounts of 50 or more kopecks are rounded to the nearest ruble (clause 6 of article 52 of the Tax Code of the Russian Federation).
The procedure for calculating personal income tax: an example of calculation
/ condition / Salary E.O. Ivanova is 36,000 rubles. per month. She has a daughter at the age of 12, in connection with which E.O. Ivanova is provided standard deduction per child in the amount of 1400 rubles. per month. In addition, in April she received 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:
RUB 36,000 x 4 months + 12,000 rubles. - (1400 rubles x 4 months) = 150 400 rubles.
Personal income tax amount for January-April: 150 400 rubles. x 13% = 19,552 rubles.
Personal income tax withheld from the employee's income for January-March:
(36,000 rubles x 3 months - (1,400 rubles x 3 months)) x 13% = 13,494 rubles.
Personal income tax withheld from income for April: 19,552 rubles. - 13 494 rubles. = RUB 6,058
How to calculate personal income tax from the amount on hand
It happens that even at the time of employment, the employer negotiates with the future employee about the amount of salary that will be paid to him. How to calculate personal income tax in such a situation and how to determine the amount of accrued wages (from which personal income tax should be withheld)? To do this, you can use the following formulas.
Citizens of the country, according to the law, are obliged to pay taxes on all types of income received, including wages.
The organization independently determines the amount deducted for each full-time employee according to the procedure approved by law and is engaged in its transfer to the state budget, thus performing the functions tax agent.
In order for the amount of taxes to be not erroneous, and the regulatory authorities have no reason to find fault and fine the enterprise, you need to thoroughly study the formula for their calculation.
The formula for calculating income tax is regulated by the Tax Code Russian Federation in the following articles:
- 210 - about the tax base,
- 217 - on tax-free income,
- 218 - 221 - about deductions,
- 224 - 226 - on rates and settlements.
Officially working citizens who are on the territory of the Russian Federation for more than 183 days for Last year(taking into account trips to improve health and for training for up to six months) are considered residents and pay a tax of 13% of the amount of income. Otherwise, you will have to pay 30% of all receipts to the country's treasury.
Among those who are not residents, but have the right to pay only 13%, there are:
- refugees,
- citizens working on a patent,
- highly qualified specialists,
- natives of the EAEU countries.
Residence is checked every time personal income tax is calculated.
The tax is paid for the following receipts of funds:
- wages,
- awards,
- material incentives,
- vacation pay and benefits for temporary incapacity for work,
- sick leave.
Tax calculation is performed in two stages:
- first, the tax base (NB) is determined - the employee's total income for the past year is calculated, taking into account legal deductions.
- the fact of the employee's residence is verified.
Deductions not taxable include:
- standard deductions provided to working parents, disabled people, guardians.
- social, relying on education, medical treatment or pension contributions,
- property, accrued for transactions with real estate with the right of ownership for more than 3 years,
- investment received for securities or profit from the contribution.
The full list of deductions is described in article 217. Tax Code Russian Federation. The most common of them are alimony, pensions, government benefits, donor fees, grants for scientific activities.
Calculation of personal income tax from salary
Contributions to the state treasury are calculated according to the following formula:
H = NB * WITH, where
NB is the tax base, it is considered from the beginning of the year to the current month, then to the previous one,
С - rate based on the fact of residence.
NB = D - B, where
D - the amount of the employee's income from the beginning of the year subject to taxation,
B - the sum of the due deductions for the period.
For residents and exceptions to the rules, the tax is determined by the formula:
Personal income tax from the beginning of the year = NB from the beginning of the year * 13%.
To determine the tax for the current month, the following calculation is used:
Personal income tax for a month = personal income tax from the beginning of the year - personal income tax for the previous months.
It is important to remember that tax is always rounded to whole numbers according to the rules of mathematics!
An example of calculating personal income tax
It is necessary to calculate the tax that will be transferred by the enterprise to the state treasury for the resident employee. The employee has a salary of 60,000 rubles, brings up minor child, for which he is entitled to a deduction of 1400 rubles per month. The employee received a one-time bonus for April in the amount of 10,000 rubles. How much is personal income tax per employee in April?
We count the NB from the beginning of the year:
NB = 60,000 * 4 + 10,000 - 1,400 * 4 = 244,400 rubles.
The tax for January - April will be:
Personal income tax = 244,400 * 13% = 31,772 rubles.
Tax withheld from employee salaries for January - March:
Personal income tax = (60,000 * 3 - 1400 * 3) * 13% = 22,854 rubles.
Personal income tax for April will be:
Personal income tax = 31772 - 22854 = 8918 rubles.
Calculation of personal income tax from the amount on hand
There are organizations that pay part of the salary to employees unofficially "in an envelope." Withholding income is a violation of the law.
Employees undergoing job interviews are more likely to be interested in sum of money which they will receive "clean" in their hands. Knowing the amount issued without taxes, the amount of deductions to the budget can be calculated using the formulas:
Salary "gross" = Amount on hand / 87%, where
Salary "gross" - wages "dirty".
Personal income tax = Amount on hand * 13% / 87%.
Calculation example
A person interested in taking up a vacant position was promised 40,000 rubles in hand, taking into account deducted taxes. What will be the "dirty" salary and the amount of budgetary contributions?
Salary "gross" = 40,000 / 87% = 45,977.01 rubles.
Personal income tax = 40,000 * 13% / 87% = 5977 rubles (taking into account rounding).
The enterprise may also employ employees with financial obligations that do not reduce the size of the NB. For example, if an employee has to pay alimony, they are deducted not from the amount handed out, but from the salary. According to the legislation, the amount of alimony is:
- a quarter of earnings - for one child,
- a third - for two children,
- half of the salary - three or more.
Let's consider an example:
An employee of the organization received 30,000 rubles in April and must pay for judgment 25% of income for a minor child.
NB for January - April in this case, taking into account the standard deduction, will be 30,000 * 4 - 1400 * 4 = 114,400 rubles.
Personal income tax January - April = 114,400 * 13% = 14,872 rubles.
NB for January - March = 30,000 * 3 - 1,400 * 3 = 85,800 rubles.
Personal income tax January - March = 85800 * 13% = 11154 rubles.
The amount of alimony is 30,000 * 25% = 7,500 rubles.
Personal income tax for April = 14872 - 11154 = 3718 rubles.
In April, the employee will receive:
30,000 - 7500 - 3718 = 18,782 rubles.
The calculation of personal income tax for non-residents is carried out according to the same formulas, but instead of the 13% rate, 30% is substituted into the algorithm.
Individuals receiving income from labor or entrepreneurial activity are obliged to give some part of their income to the state treasury. The transfers can be made both by the payers themselves and by their tax residents, which include entrepreneurs or organizations. The accountant of the enterprise is obliged to calculate monthly payments based on the salary of each employee, and the organization must promptly transfer them to state fund collecting taxes. In the question of how to calculate personal income tax from a salary, there are a lot of nuances, which we will talk about further.
Base tax rate
Payment tax payments the employer makes based on wages and other income accrued to an employee in this organization as a result of work. A citizen can be a member of several companies at once. Moreover, each tax agent calculates the deductions and prepares the reporting form independently. Personal income tax payment is mandatory for all employees, regardless of whether they are working temporarily or on the staff. The salary specified in the employment contract with the employee is taken into account.
According to the Tax Code of the Russian Federation, tax is subject to:
- wage;
- allowances (qualification, territorial, seniority);
- all types of bonus payments;
- temporary disability benefits (sick leave);
- vacation pay.
Financial receipts that are not related to work natural person in this organization are not subject to taxation . These incomes include:
- child support;
- pensions;
- student scholarships;
- severance pay paid to employees laid off due to redundancy;
- material assistance (if its size has not exceeded 4 thousand rubles);
- travel expenses.
The tax base for personal income is calculated taking into account the tax benefits to which the employee is entitled. The legislation of the Russian Federation provides for preferential deductions of four types: standard, social, professional, purchase real estate ... The first, when calculating personal income tax, is taken into account in mandatory... The employee has the right to receive the remaining payments only if he presents documentary evidence of the costs incurred. After providing required documents, the accountant will be able to establish the amount of the deduction and carry out the necessary calculations. The law provides for two ways to receive payments for personal income tax. An employee can act through the accounting department of the enterprise where he works or apply with an application to tax authorities.
Tax deduction - basic concepts
The law provides tax incentives for selected categories citizens. For example, standard deductions are due to employees with dependent children. In addition, the tax base can be reduced:
- heroes of the Soviet Union and Russia,
- participants of the Second World War and hostilities,
- citizens with disabilities,
- victims of the explosion at the Chernobyl nuclear power plant.
Maximum tax deduction for Russians it is limited to 3000 rubles. It can be counted on:
- parents, adoptive parents or guardians who have three or more minor children or a disabled child in their arms;
- specialists and volunteers who took part in the liquidation of the Chernobyl accident and other similar events;
- invalids of the Second World War or later hostilities;
- participants in nuclear tests.
Deductions are not cumulative, with the exception of child benefits. If a citizen is entitled to several deductions, the calculation is based on the larger number.
Formula for calculating income tax
Now, knowing which payments are subject to taxation, we will draw up a general algorithm for calculating personal income tax. First, you need to calculate the salary, including all the necessary payments. After that, you need to exclude those amounts that do not fall under taxation. The rest will be the taxable base. To determine the tax rate, you need to find out the status of the payer, that is, whether he is a resident or not. The deductions to which the employee is entitled are then made from the base salary. Based on the remaining funds, the tax to be paid is calculated.
The formula for calculating payroll income tax (taking into account the tax deduction) looks like this:
N = (D-V) × S
Here the tax amount ( N ) is the difference between labor income ( D ), subject to personal income tax and tax deduction ( V ) multiplied by base rate, (S ) adopted in Russia.
Currently, "income" from wages is charged at a rate of 13%. If we are talking about accounting for the income of foreigners (non-residents of the Russian Federation), it is 30%. This issue will be considered in more detail a little later.
How to calculate income tax from a salary if you have a child
The deduction for one or more children is determined tax legislation, and its size depends on the number of dependents. Both parents and guardians and adoptive parents can take advantage of the benefits. The accrual procedure and the amount of payments are reflected in Art. 218 of the Tax Code of the Russian Federation. The amount of the standard preferential deduction is: for the first and second child - 1400 rubles, for the third - 3000 rubles... Having a disabled person in their arms, parents have the right to claim a deduction in the amount of 12 thousand rubles... Only half will be credited to guardians, trustees and foster parents, i.e. 6000 thous. rubles.
It should be remembered that the money is not returned to the taxpayer; personal income tax is simply not withheld from this amount. Decrease taxable base not only parents of minors can. The tax deduction is also applicable for parents whose children have reached the age of 18, but are students, graduate students or cadets. The legal age in this case is 24 years. Both parents are entitled to a mandatory tax deduction and they receive it at the same time.
To understand how personal income tax is calculated from the salary for the parents of one or more children, we will give an example. With a salary of 30 thousand rubles. monthly, an employee with two dependent children, 5 and 12 years old, has a tax deduction in the amount of 2800 rubles. Using the following formula - N = (D-V) × S, Let's calculate the amount of the base tax as follows:
(30,000 - 2x1400) × 13% = 3536 rubles.
Please note that the tax deduction for children is not permanent. After the amount of annual income reaches 280,000, the citizen is obliged to pay tax on all income. In this case, the right to deduction is valid from January to September, in the remaining months the salary is taxed in full.
An example of the calculation of income tax
Consider another example, for cases where an employee has the right to double tax deduction. An unmarried employee of the company, who has taken care of two small children, has a salary of 40,000 rubles. Since the citizen is not married, she receives tax incentives... Its sum will be:
(1 400 × 2) × 2 = 5 600 rubles.
In this case, the monthly tax will be calculated as (40,000 - 5600) × 13% = 4,472 rubles. At the same time, the accountant needs to take into account that the threshold of 280 thousand will be reached in July. If the employee gets married in May, then she will lose the right to a double deduction from June.
Personal income tax calculation for foreigners
Citizens of other states operating on the territory of the Russian Federation are also required to pay tax contributions... To figure out how to calculate income tax from the salary of an employee who came from countries of near and far abroad, you need to determine their status. According to Art. 207 (clause 2) of the Tax Code, citizens who were on the territory of the Russian Federation together for no more than 183 days within 12 (following each other) months are recognized as non-residents. They apply tax rate at a rate of 30%. The status is not permanent, it can change throughout the year, this should be taken into account when calculating salaries.
After the introduction of amendments to the Tax Code, when calculating personal income tax for foreign citizens, the concept of "special status" was introduced. They are assigned the following categories:
- highly qualified specialists,
- residents of EAEU countries,
- participants in the resettlement program for compatriots,
- citizens working on a patent,
- refugees.
Here is an example of how the salary of an employee who arrived from abroad after a two-year absence is calculated. In this case, the calculation takes into account tax status employee. Until the expiration of the due period, that is, 183 days, the employee remains a non-resident of the Russian Federation and the tax rate for him is 30%. With a salary of 40 thousand rubles. Personal income tax is equal to 12,000 rubles. After 26 full weeks, the rate will decrease to 13%.
Terms of transfer and penalties for violation
Transfer to the budget tax levies from the income from the labor activity of employees is carried out on the next day after the wages are issued. If the transfer is made to a personal bank account, there are usually no questions about the timing. But some organizations still practice payment through the cashier, that is, they give cash to an employee. In this case, the starting point is the day when cash were withdrawn from the company's account.
Government organizations pay workers' wages twice a month. And here questions may arise about how personal income tax is calculated. The tax is not deducted from the advance, it is collected from total amount only at the final settlement. In a situation where an employee leaves before the advance payment has been worked out, it is not possible to collect the payment. The employer is obliged to inform the tax authorities about this. Further, the debt for payment of personal income tax passes to a former employee, and he extinguishes it on his own.
It also happens that an organization or an entrepreneur misses the deadline for paying taxes to the budget. The legislation provides for administrative liability for such a violation. The penalty is 20% of non-payment, in addition, daily penalties will be charged on this amount, the amount of which is calculated based on the refinancing rate, and is equal to one three hundredth. If the deadline is violated again, the penalties will double. It is specifically about the transfer of funds to the state fund. Even if the tax agent collected money from the employee, but they did not receive it as intended, a fine will be charged to him.
When calculating personal income tax, it should be taken into account that there is a sequence of deductions established by law. If the employee has other financial liabilities, for example, for the payment of alimony or fines, first of all, income is collected from his earnings, and only then everything else.
Personal income tax is a tax on personal income or as an income tax. One of the main sources of filling the country's budget. According to the legislation, this tax is paid on all income received by the taxpayer. Moreover, personal income tax rates may differ. The current tax rates in 2018-2019, with which our calculator works:
- 9% - on dividends received before 2015, on interest on bonds or income of founders trust management mortgage coverage, etc.,
- 13% - paid from salary (by the employer), accrued upon sale or lease Vehicle and real estate, teaching income, lottery winnings, etc.,
- 15% - tax on income of non-residents, if it is share in Russian organizations,
- 30% - for tax non-residents,
- 35% - tax on winnings over 4000 rubles if this event advertises a service or product.
Personal income tax calculator
The personal income tax calculator allows you to perform two operations:
- on known amount before tax, calculates how much tax must be paid on it and how much will remain after tax;
- by the amount after tax, find the original amount that included tax (that is, the amount from which tax was deducted).
How to calculate personal income tax
Example 1
Suppose you sold a car for 670 thousand rubles and you want to know how much personal income tax will be from this amount. We will use the simplest formula and get:
(670,000 / 100%) * 13% = 87,100 rubles
This is the 13 percent value added tax. After paying it, you will have 670,000 - 87,100 = 582,900 rubles.
Example 2
You received a salary of 35,000 rubles and would like to know how much income tax the employer paid. Let's use the formula.
The current legislation presupposes the obligation of citizens to pay income tax on all types of income, including salary for labor activity. The employing company performs the functions of a tax agent: it determines the amount of budgetary contributions and transfers them to the state treasury. In order to avoid mistakes and not have problems with regulatory authorities, the accountant of the organization must clearly understand how to calculate personal income tax from the 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. V normative document it is prescribed that employed citizens must transfer 13% of the following types of income to the budget:
- wages;
- vacation pay and benefits for temporary disability;
- regular and one-time bonuses;
- monetary gifts worth more than 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 the funds to the treasury within the time frame established by law.
The procedure for calculating personal income tax
The income tax calculation algorithm consists of two successive steps:
- Definition 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 the rate - depends on the fact of residence of the individual.
If in 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, a higher rate is used - 30%.
Important! Residence is determined for each date of transfer of income tax, if it changes, the amount budget commitments is recalculated.
How to calculate personal income tax from salary: formula
To determine the amount of deductions to the budget, the formula is used:
Tax = С * НБ, where
NB - tax base;
С - the rate chosen depending on the fact of residence.
Income tax is determined on an accrual basis from the beginning of the year. To calculate NB, the formula is used:
NB = D - B, where
D - the amount of income from the beginning of the year, taxed at a rate of 13% (for non-residents - 30%);
B - the sum of deductions due to the citizen under the legislation (standard, property, social).
To determine the amount of tax, the formula is applied:
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 a 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 the rules of mathematical rounding.
How to calculate personal income tax: an example
Sidorova E.L. works at LLC "Romashka" with wages 40,000 rubles. She has a minor son, for whom she receives a standard deduction 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 define the NB from the beginning of the year:
NB = 40,000 * 3 + 10,000 - 1,400 * 3 = 125,800 rubles.
The amount of tax 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 on hand: an example
Often, when hiring, the employer announces to the employee the amount of income issued after deducting tax. Two formulas will help to determine the amount of deductions to the budget:
Salary "gross" = Amount cleared from tax / 87%;
The amount of income tax = Amount on hand * 13% / 87%.
For example, P.P. Ivanov. announced at the interview that in the position of a senior engineer, he will receive "clean" 50,000 rubles. How to determine the salary "gross" 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 whole according to the rules of mathematics and we get 7 471 rubles.
How to calculate personal income tax from a non-resident's salary?
In general, the following formula is used to determine the amount of tax from the salary of a non-resident:
Personal income tax = NB * 30%.
It is important to take into account that for the four groups of non-residents, the rate of 13% is used when calculating income tax.
If a foreigner works in Russia under a patent, personal income tax, paid in advance when purchasing a permit, should be deducted from the amount of income tax calculated at a rate of 13%. The basis for this operation is a notification from tax office received within 10 days after a written request from the employing company.
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