How to calculate personal income tax from salary example. How to calculate income tax
Russia is one of the countries where personal income tax is one of the most voluminous "sources" of filling the budget. The size and volume of personal income tax depend on economic situation and the welfare of the people. Let's look at how to calculate personal income tax and give some examples.
What is this tax and its scope?
Personal income tax or personal income taxes refer to the fees that each person pays. Its main feature is that the tax is closely related to the income of an individual. Moreover, it should be remembered that an individual is understood as any person, even a child, who has received taxable income.
In this case, the citizenship of the payer of personal income tax does not matter, because the obligation to pay it applies to both residents of the Russian Federation and non-residents. The object of taxation is the income received by an individual, including entrepreneurs, for a certain period. On what income should this tax be paid? These include:
- The salary.
- Income received after the sale of property, the lease of real estate.
- Various payments under the insurance policy, dividends.
- Income received by an individual from operations with securities.
- Pension.
- Social payments.
- Various awards and bonuses.
- Other types of income.
It is worth noting that tax residents must pay this tax on all income that is received not only in Russia, but also in other countries.
But if the persons are not residents of the Russian Federation, then the tax must be paid on the income received in Russia.
True, there are exceptions to everything - and here too. There are incomes that are not related to personal income tax objects:
- Benefits received from the state - excluding payments for temporary disability.
- Labor pension, compensation payments.
- Alimony for a child.
- Grants from organizations - however, their list must be approved by the government of the Russian Federation.
- Achievement awards received.
- Financial aid, which is paid during emergencies (natural disasters, payments to those who suffered from terrorist attacks, charity).
- Wages in the currency that employees of state-owned companies receive - while they should be used to pay those who work abroad.
- Income received by farms during the first five years of their activity after registration.
- Obtained from the sale of fungus, berries, etc. profit.
- Gifts, excluding real estate and cars. However, if the gift is from a close relative (spouses, parents, children), any gift will not be taxed.
- Cash prizes for sports events, competitions.
- Help from non-profit organizations for orphans or low-income families.
Personal income tax rates - consider all options
As we have already said, the personal income tax rate depends on whether the citizen is a resident of the Russian Federation. But it also depends on the type of income received. In the following tables, we will study in more detail which tax rates should be applied in the calculations.
Rate for residents
Rate for non-residents
How to calculate personal income tax from wages?
The law entrusts organizations and companies with all the functions of calculating personal income tax and paying it to the budget. Moreover, the collection, as many people think, does not go into the hands of the employee, but is immediately transferred to the tax. To calculate the amount of the fee, you need to accrue to the employee not only wages, but also all income, bonuses for which he claims, since personal income tax will be paid from the full amount. It is also worth determining if any income is not subject to this fee. And finally, the status of the employee is determined, since the tax rate depends on this. For example, if we are talking about a tax resident, it is 13%, if about a non-resident, then 30%.
The form for calculating the tax is as follows: all accrued earnings minus tax-free calculations, and multiplied by 13%.
For non-residents, the calculation scheme will be almost the same, but it is worth remembering here that they have practically no benefits. Therefore, all earnings are taxed at a rate of 30%. If we are talking about vacation pay, then personal income tax from these payments will also be charged on the entire amount and will be made at the time of payment of funds.
And here many managers make a mistake, believing that tax deductions from vacation pay are carried out by analogy with the payment of wages, that is, two payments. This is usually due to the fact that they do not take into account that vacation pay is not included in earnings - they are calculated and accrued on the last day before the employee goes on vacation. And here wage should be charged at least twice a month, which is the reason for the confusion. Therefore, there is no legal basis for management to personal income tax payments from holiday pay broken down twice a month - this can lead to a fine.
If an individual has a child under the age of 18, he has the right to apply for tax deduction, which is 1400 rubles, while the employee's income should not exceed 350 thousand rubles. If the earnings are higher, he automatically loses the right to receive a deduction. If an individual brings up more than three children, when calculating personal income tax, he will receive a deduction in the amount of 3 thousand rubles.
Examples of tax calculation - consider 4 options
To better understand how personal income tax is calculated, let's look at a few simple examples.
Example 1. Personal income tax on wages without deductions
Citizen Ivanchuk earns 42 thousand rubles. To find out the amount of personal income tax, you first need to decide on the interest rate - it is 13%. Therefore, the calculation will be as follows - 42000 * 13% = 5460 rubles, which is exactly how much you need to transfer to the budget every month. Ivanchuk will receive 36,540 rubles in his hands. (42000 - 5460).
Example 2. Personal income tax with the use of deductions for wages
Citizen Kozlova earns 56 thousand rubles a month, while she has two children under 18 years old. To make a calculation, you first need to decide on the size of the deduction - for two children it will be 2800 rubles. (2 * 1400). Next, we subtract the amount received from Kozlova's salary, receiving 53,200 rubles. It is from this amount that we will calculate the deduction - 53200 * 13%, we will get 6916 rubles. to compare the benefits, it is enough to calculate the personal income tax for Kozlova without deductions, which will amount to 7280 rubles.
Example 3. Personal income tax from vacation pay
As we have already said, tax should also be paid on vacation pay - the calculation is similar. For example, citizen Yuverchuk received vacation pay in the amount of 25 thousand rubles. It is necessary to multiply this amount by 13%, as a result of which we get the amount of tax, which will be 3250 rubles.
Example 4. Dividend payouts
Citizen Overchenko in 2014 received dividends in the amount of 30 thousand rubles. Here it is worth deciding on the interest rate, which is 13%. Accordingly, the amount of personal income tax will be 3,900 rubles (30,000 * 13%).
How to draw up certificates of 2 personal income tax and 3 personal income tax?
Before April 1 of the year following the reporting period, each company must submit a document on income accrued to employees. It has the form 2-NDFL. It is also used when applying for loans, tax deductions when registering real estate, studying, etc. At the same time, this certificate is issued not only for employees, but also for individuals who received payments from the company in the reporting year.
If the employee received payments at different rates, the company is required to submit to the tax appropriate amount references. This usually happens if the employee worked in several branches of the company at once. However, there are cases when a 2-NDFL certificate is not required:
- If the payments are not taxable.
- When issuing financial assistance (if their total amount for the year did not exceed 4 thousand rubles).
If a person has won a prize in a casino or lottery, he must fill out and send a certificate himself.
How to fill it in correctly? Please read our instructions carefully:
- Fill in the "Attribute" field. Here we put "2" if it is impossible to withhold income taxes. In all other cases, we put down one.
- Fill in the "Adjustment number" field.
- We indicate the IFTS (code), OKTMO.
- Fill in the "Tax agent" field, where we enter information about the company.
- The "Status of the taxpayer" field, where we indicate whether he is a non-resident or a resident.
- We fill in information about the document - the employee's passport, etc.
- Fill in the table with income.
If the declaration is filled out by an individual entrepreneur or an individual who, in addition to their basic salary, receives additional income, they should issue a 3-NDFL certificate. In addition, it should be filled in by those who received income from the sale of an apartment or other real estate, who provided services under civil law contracts, in case of profit, but did not pay taxes from it. If an individual is claiming a tax deduction, they should also fill out this document.
In this case, in case of errors in the declaration or entering incorrect information, the responsibility lies with the taxpayers. In case of detection of errors, the taxpayer must pay off the debt, fine and penalty interest that may be charged. Such a declaration must be submitted no later than April 30 of the year following the reporting period.
The process of filling it out is simple: fill in all the necessary fields, enter the amounts and calculations, and then send the document to the tax office at the place of registration.
How is the penalty calculated?
If you do not provide a certificate on time and do not pay personal income tax, a penalty will be charged to the taxpayer for each day of delay. The amount will depend on the refinancing rate of the Central Bank of the Russian Federation - the higher it is, the more you have to pay.
The formula is:
Penalty = tax amount * number of days of delay * rate of the Central Bank of the Russian Federation: 100 * 1/300. The calculation will be simple if the rate of the Central Bank of the Russian Federation has not changed over the entire period, otherwise you will have to calculate each day separately in order to achieve accurate calculations.
In addition, the current legislation provides for other sanctions against taxpayers if they:
- Submitted the declaration later than the established time. In this case, you will have to pay at least 5% of the tax amount for the entire month of delay. The main thing is that the amount of the fine cannot be less than 100 rubles and not more than 30% of total amount tax.
- If the declaration is submitted on time, but the filing procedure was violated, you need to pay a fine of 200 rubles.
- If the company violated the rules for conducting primary accounting documents, then the penalty will be 25% of the amount unpaid tax. In this case, the amount of the fine should not exceed 40 thousand rubles.
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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 size Money, which goes to the state treasury, is provided current legislation RF.
A key place in the field of taxation is occupied by personal income tax. In our publication today, we propose to find out what this tax is, what are the tax rates on personal income tax, what is taxable and what is not, we will figure out how to calculate personal income tax in 2019, we will give examples of calculation.
personal income tax: main features
Personal income tax is a tax on personal income, due to which the state treasury is filled. This tax is levied on the profitable part of the tax subject, which is 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 who make a 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 the tax deductions provided by the state. From the amount remaining after the deduction, personal income tax is calculated.
What is subject to income tax
Subject to personal income tax:
1. Income from the sale of property owned by a person for less than three years.
2. Income from renting out property.
3. Income from winnings.
4. Other income.
What is not subject to 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 owned by a person for more than five years.
2. Income that was received by way of inheritance.
3. Income that was received under a donation 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 are 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 trust management mortgage-backed (until January 1, 2007 based on the acquisition mortgage certificates participations that were issued by the manager of the mortgage coverage).
Tax rate 13%:
for tax residents:
- wage;
- remuneration under civil law contracts;
- income from the sale of property;
- other income.
Since 2015, dividends are taxed at a rate of 13%, not 9%.
for tax non-residents:
- from the implementation of labor activity;
- from the implementation of labor activity as a highly qualified specialist (based on the law "On legal status foreign citizens in the Russian Federation”);
- from work State program to assist in the voluntary resettlement in the Russian Federation of compatriots living abroad, as well as members of their families who jointly moved to a permanent place of residence in the Russian Federation;
- from the performance of labor duties by crew members of ships that fly the state flag of the Russian Federation.
Tax rate 15%:
- dividends received from Russian organizations individuals - non-residents of the Russian Federation.
Tax rate 30%:
- all other incomes of individuals-non-residents of the Russian Federation.
Tax rate 35%:
- income from winnings (prizes) in terms of exceeding the established amounts;
- interest income on deposits in banks in terms of exceeding the established amounts;
- income from the amount of 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 on the use of funds by an agricultural credit consumer cooperative (which were attracted in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative) in terms of excess established sizes.
How to calculate personal income tax from wages in 2019
In order to calculate personal income tax from wages, you need to use a special formula that looks like this:
H = PS x OS, where:
H - personal income tax,
PS - interest rate,
OS - taxable amount.
Please note that in order to determine the OS, it may be necessary to make additional calculations, due to the fact that tax deductions may be used on the income side.
OS \u003d DCH - V, where:
DC - profitable part of the face,
B - deductions.
An example of calculating personal income tax from wages 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 a citizen Ivanov A.S. will be subject to income tax each month. Size it net income will be:
35,000 - 4,550 = 30,450 rubles.
As you can see, calculating the amount of personal income tax is quite simple.
Help and calculation 2-NDFL
Help 2-NDFL - a document in which a person reflects his income, wages and taxes paid.
The 2-NDFL certificate must contain the following information:
- information about the employer;
- information about the employee;
- income taxed at a rate of 13%;
- tax deductions;
- calculations of taxes, income and deductions.
An example of data that is entered in the 2-NDFL certificate:
Citizen Petrov S.N. has a monthly income of 55,000 rubles. To his salary, deductions for a child (5 years) are used. 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 the tax deduction
The amount of 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 deduction for a child:
350,000 / 55,000 = 6 months.
3. Calculation of the amount of the deduction for the year
6 months x 1,400 rubles = 8,400 rubles.
Subtract the amount of the deduction from the total annual income:
660,000 rubles - 8,400 \u003d 651,600 rubles.
4. Calculation of the tax paid
653,000 rubles x 13% = 84,704 rubles.
Thus, Petrov S.N., 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-personal income tax
Help 3-NDFL is a special document designed to be filled out by certain categories of persons (for carrying out activities that are associated with 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 who have additional income(profit).
It should be noted that this document makes it possible to apply for the use of the 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 taxed. At the end of the year, Sidorov plans to submit an application for a 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 in the 3-NDFL certificate will indicate the deduction amount of 221,000 rubles. In addition, in order to receive a deduction, you must have all supporting documents (contract of sale, receipts, etc.).
Calculation of interest on personal income tax
For late payment of personal income tax, fines are provided in the form of a penalty fee, which is calculated according to the formula:
Penalty=ArrearsXRefinancing rate ( key rate) valid during the period of delayX1/300XNumber of days of delay
Penalty is charged for each subsequent day after the deadline for payment of taxes.
Example
Citizen Elkin delayed the payment of tax for 8 days. The amount of the mandatory payment was 2,800 rubles. Let's calculate what penalty will need to be paid along with the main tax.
1. Calculation of the penalty for one day:
2,800 rubles X 7.75% X 1 / 300 X 1 \u003d 0.72 rubles.
2. Now let's calculate the total fine for all days:
0.72 rubles X 8 days = 5.79 rubles.
If late in payment of personal income tax was more than 30 days, let's say 36 days, then the calculation of the penalty will be as follows:
(2800 rubles x 7.75% x 1/300 x 30 days) + (2800 rubles x 7.75% x 1/150 x 16 days) = 44.85 rubles.
EXAMPLE
Calculation of personal income tax from the lease of non-residential property by an individual.
Individual, which is not individual entrepreneur, owns non-residential premises and leases it to LLC for 10,000 rubles a month.
In this case, LLC, being a tax agent, will calculate, withhold and pay personal income tax. Those. Calculate the amount you need to pay for the 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 rubles of personal income tax for an individual. In the hands of an individual for renting premises will receive the amount 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 IFTS, by April 30, 2019, for income received in 2018.
The most keen interest is income tax(personal income tax). This is not surprising, since they are taxed on the income of any person. Let's talk about the methodology for calculating payroll tax, the amount of applicable rates and benefits that are legally established for various categories of citizens.
Being a must federal tax, personal income tax is withheld from the salary of each employee, regardless of whether he is a full-time employee or temporarily works in the company on the basis of a contract. To understand how to calculate income tax on wages, let's get acquainted with the formula by which these calculations are made:
personal income tax \u003d NB * R ns / 100
where NB is the tax base,
R ns -% of the rate, separately determined for each payer.
The tax base is income - dividends or wages, consisting of accruals:
- salary / tariff or amounts indicated in the contract (on the provision of services or labor);
- bonus payments;
- allowances for length of service, qualifications, geographical location;
- temporary disability benefits.
All of these charges are subject to income tax. But there are also exceptions. The amounts of payments not related to labor activity are not subject to taxation: material assistance (up to 4,000 rubles), alimony, scholarships, pensions, redundancy benefits, as well as business trip expenses.
By the amount tax base affect the deductions that certain categories of payers are entitled to count on. In the article, we consider only deductions related to the payment of wages, i.e. standard. The law establishes different amounts of deductions - 500, 1400 and 3000 rubles. A deduction of 500 rubles. provide:
- heroes of the USSR and the Russian Federation;
- Uch-kam of the Great Patriotic War and other wars;
- disabled people of the 1st and 2nd group;
- victims of the disasters at the Chernobyl nuclear power plant and Mayak.
A deduction of 1400 rubles is made by the parents of the first and second minor child. It is applicable until the annual income exceeds 280 thousand rubles. and is provided for a child under the age of 18, or up to 24 years if he is studying full-time. For the third and subsequent children, the deduction is 3,000 rubles. To determine the amount of the deduction, take into account total number children, regardless of their age. A single parent (or adoptive parent) is entitled to a monthly double deduction for a child. The benefit is applied until the income of 280,000 is reached and ends upon marriage for next month from the day of this event.
Deduction in the amount of 3000 rubles. relies:
- liquidators of the Chernobyl nuclear power plant and similar accidents;
- parents / guardians of a disabled child, as well as the third, fourth and subsequent minor children;
- invalids of the Great Patriotic War and other military operations;
- participants in nuclear weapons testing.
If there is a right to apply several benefits, the highest value is taken into account. It is impossible to summarize the number of deductions, the only exceptions are deductions for children.
The tax rate applicable today is 13% or 30%. The lower limit of 13% applies to the income of tax residents, i.e. citizens who have been in the territory of the Russian Federation for at least 183 days in the previous 12 months. Almost all employees fall under this definition. Russian companies, although a similar status, depending on the length of stay in the country, can be assigned to any individual.
If this condition is not met, the payer cannot be a tax resident and pays personal income tax on income of 30%. Note that the status is determined each time the salary is calculated and may change throughout the year.
Now that we have figured out exactly what payments are included in tax base, decided on the size of the rates and found out who is entitled to receive benefits, consider the algorithm for calculating personal income tax. Necessary:
- calculate wages taking into account all types of accruals;
- find out if they are subject to taxation;
- determine the status of the payer - a resident or not;
- establish his right to use the deduction;
- income is reduced by the amount from which the tax is not withheld and the deduction (if applicable);
- income tax is charged on the amount received, applying rates in accordance with the status of the payer.
For clarity, let's look at a few examples.
Example #1 - Income Tax Calculation for an Employee with Three Children
The dispatcher Ivanova I.I. got a job in the company, whose salary is 35,000 rubles, respectively, the income for the year will be 35,000 * 12 = 420,000 rubles. The employee has three children aged 26, 15 and 10. The deduction does not apply to the older child, but it is taken into account in the tax calculation. For the second - a deduction of 1,400 rubles, and for the third - 3,000 rubles. i.e. Ivanova I.I. entitled to receive a monthly deduction in the amount of 4,400 rubles. (1,400 + 3,000 = 4,400 rubles) and pays personal income tax in the amount of 3,978 rubles. (35,000 - 4,400) * 13/100 = 3,978 rubles. The deduction is valid until the annual salary exceeds the level of 280 thousand rubles. In the example, this limit will come after August, so from September the right to the benefit is lost, and the full amount of the salary will be taxed: 35,000 * 0.13 = 4,550 rubles.
Example No. 2 - tax calculation using double deduction
The company employs Rebrova T.T., who has taken custody of two children aged 8 and 10. As an unmarried woman, she exercises the right to a double deduction. Rebrova's salary - 30,000 rubles. per month, i.e. 360,000 rubles. in year. The threshold is 280,000 rubles. begins in September, which means that from October the salary is taxed in full.
The deduction is 1,400 * 2 * 2 = 5,600 rubles. for both children. The amount of the monthly tax will be 3,172 rubles ((30,000 - 5,600) * 0.13) from January to September, subject to the salary being unchanged.
If Rebrova T.T. officially formalizes the marriage (for example, in May), then from June she loses the right to a double deduction and the tax amount will be 3,536 rubles. ((30,000 - 2,800)* 0.13). In addition, the accountant needs to monitor that the benefit is applied until the threshold of 280 thousand rubles is reached. From October, the tax will be withheld in full.
Example #3 - tax calculation for a non-tax resident person
Employee Petrov M.G., who arrived from abroad on January 20 after a 2-year absence, got a job at the company in May. Salary - 40,000 rubles. At the time of the device, he has the status of a non-resident and his salary is taxed at a rate of 30%. Amount of personal income tax will be 12,000 rubles. (40,000 * 0.3 = 12,000 rubles) Transition to resident status is possible after 183 days in the country. This period will expire on July 22, therefore, from August the tax rate will be 13% and the tax amount will be 5,200 rubles. (40,000 * 0.13 = 5,200 rubles)
On the issue of reporting and the timing of its submission
In 2015 year personal income tax is calculated and withheld when accruing income, i.e., having calculated the salary, the accountant transfers the amount of tax to the budget no later than the day the salary is paid. Since 2016, it will be possible to transfer personal income tax the next day after the salary is issued. At the end of the year, a certificate of form No. 2-personal income tax is drawn up for each employee of the company. Entrepreneurs report on income tax by annually submitting a declaration of form 3-NDFL. This information is submitted to the IFTS once a year by April 1 of the year following the reporting year. Since 2016, it is planned to introduce a quarterly system of reports on the calculation and payment of income tax.
Non-payment, late payment of tax or late reporting, of course, will result in penalties. A draft law is under development, which proposes impressive measures of influence: a fine for non-submission or late submission of a tax calculation will amount to 5,000 rubles. for each month from the date of the deadline for the submission of the report established by law. It is possible to block all company accounts. Payment of only part of the tax will entail a fine of 20% of the unpaid amount, and for a repeated such violation, the fine will be already 40%.
Denis Yurin
The personal income tax calculator is a quick online calculation of the amount of personal income tax.
Income tax (PIT) is what each person pays to the state from their income. Income can be a salary, money from the sale of property or from renting an apartment, fees, and so on. On this page, we have prepared an online personal income tax calculator, but first, a few basic points that are needed to understand the situation and in order to perform an online income tax calculation (calculator) with children.
Any individual in our country is considered a payer of personal income tax (unless, of course, there is official income). There are several :
- 13 % - base rate, it applies to all basic income of a Russian tax resident;
- 30% - the rate levied on the income of non-residents;
- 9% - rate for yields on bonds;
- 35% - the rate for winnings in lotteries and contests, as well as interest on deposits in banks.
Let's figure out who residents and non-residents are (this will come in handy when working with a calculator):
- a tax resident of Russia is a person who lives in the country for at least 183 days within 12 consecutive months;
- a non-resident, respectively, lives less than 183 days.
Interestingly, citizenship in matters of personal income tax does not play any role at all. And military and civil servants sent on a business trip abroad are always considered residents.
IMPORTANT! Pensions and government benefits (eg. maternal capital or unemployment benefits) are not considered income, and they do not need to pay personal income tax.
Personal income tax calculator online with deductions for children 2019
personal income tax rate
Amount with VAT
Tax amount
Amount without VAT
Amount of children
under 18
Nuance: personal income tax under an interest-free loan agreement
If a person has taken an interest-free loan agreement in the organization where he works, then he has material gain. And this material benefit should be taxed on personal income. Our personal income tax calculator 2019 does not know how to count from material benefits on a loan, but it is not difficult. Here is the formula for doing it:
Material benefit = (loan amount) * 2/3 refinancing rate * number of loan days / 365
Tax amount = material benefit * 35%
Attention! The personal income tax rate for material benefits in rubles is 35% for tax residents and 30% for tax non-residents of Russia.
Calculation example:
Bukashka Alexander Borisovich received an interest-free loan from an employer - 100,000 rubles for 12 months.
His material benefit will be: 100,000 * (7.75 * 2/3) * 365/365 \u003d 5,166 rubles.
The tax will be: 5166 * 35% = 1808 rubles 10 kopecks.
Help: how to use the personal income tax calculator
Step 1. Select the personal income tax rate.
Our personal income tax calculator 2019 provides for the calculation at the two most common rates: 13% (for residents) and 30% (for non-residents). Who they are and how to determine what type you are, we described a little higher.
Step 2. Enter the amount of your income(for example, salaries) in the "Amount with personal income tax" field. After that, the calculator will automatically calculate in the fields “Tax amount” and “Amount without personal income tax”.
Step 3. Try to count backwards: enter into the calculator the money actually received on hand in the "Amount without personal income tax" field and see how much was accrued BEFORE tax was withheld.
In general, our 2-personal income tax calculator with online deductions can count money back and forth.
Step 4. Calculate the amount of tax, taking into account tax deductions on children. To do this, you need to indicate the number of children under 18 years old (if you have a child - a full-time student under 24 years old, then count him too). Our online calculator Personal income tax from salary - with deductions for children, he knows how to calculate the amount of tax for parents.
As you will see, on our website, the NDF calculator online easily copes with deductions for children. It will automatically calculate the amount that you should receive in your hands, taking into account all the conditions you entered: it will help you calculate personal income tax with an online calculator with 2 children, with one child, with a large number of minor dependents. It will also help large families.
Keep in mind that the amount of personal income tax deductions for children this year is ():
- for 1 and 2 children - 1400 rubles (for a single parent - 2800);
- for 3 and subsequent children - 3000 rubles (for a single parent - 6000).
IMPORTANT! For a single parent, the deduction will be double the amount. Our calculator personal income tax deduction until I learned how to count. That is why we have given a little higher the total amounts that must be deducted from your salary - you will have to calculate the double deduction for a child for personal income tax yourself.
And the second point: you have the right to receive such deductions until your income for the year exceeds 350,000 rubles. That is, if your salary is 40,000 rubles, then the employer will stop making deductions for children (and this is legal) from October.
Another point we would like to draw your attention to is that there are now active talks about raising tax rates. There is a high probability that this will still happen. But for now, these are just discussions and conversations, and the rate is still the same - we pay a basic 13% for personal income tax in 2019. The calculator also calculates at current rates: as soon as (and if) something changes, we will make this adjustment to the calculation algorithm.
Personal income tax calculation (online calculator) 2019 - your feedback is important to us!
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Below we will analyze the procedure for calculating personal income tax on concrete examples. In addition, we present the postings that will need to be performed in accounting.
You can read about personal income tax.
Income taxpayers are individuals, with some types of income they will have to calculate the tax on their own, as well as fill out a declaration in the 3-NDFL form and thereby report to the tax.
For other types of income, the employer will calculate income tax, for example, the employer must withhold and pay personal income tax from wages. At the same time, no action is required from the taxpayer (employee).
Examples of personal income tax calculation
An example of calculating personal income tax from the wages of employees
Each working natural person receives monthly income in the form of wages, however, independently face of personal income tax from the salary does not calculate and does not pay it. This is due to the fact that the obligation to calculate and pay personal income tax from wages falls on employers, who in this case act as tax agents. The employee receives a salary minus tax.
Having calculated the salary, the accountant determines the due amount for the employee, deducts deductions from the salary, and the tax is calculated from the difference received.
Example:
Toropov received a salary for January 2015 in the amount of 30,000 rubles. He has one child. Let's calculate the personal income tax that the employer must pay from Toropov's salary.
Since Toropov has one child, he is entitled to a standard tax deduction of 1,400 rubles.
Personal income tax \u003d (30000 - 1400) * 13% \u003d 3718 rubles.
Toropov's salary in hand = 30,000 - 3,718 = 26,282 rubles.
Postings for personal income tax from wages:
- D44 K70 in the amount of 30,000 - Toropov's payroll for January 2015 is reflected.
- D70 K68.NDFL in the amount of 3718 - personal income tax was withheld from the accrued salary.
- D70 K50 - in the amount of 26282 - wages were paid to Toropov.
- D68.NDFL K51 - the amount of tax was transferred to the budget.
Please note that to reflect the amount of personal income tax, account 68 is used, on which a separate subaccount is opened. The debit of account 68 reflects the transfer of tax, the credit - its accrual payable.
An example of calculating personal income tax on dividends:
If an individual has a share in the authorized (share) capital of an organization, then he has the right to receive income in the form of dividends. Dividends are calculated from the net profit of the organization.
Personal income tax from dividends must be withheld by the organization paying them. That is, this organization acts as tax agent. An individual must receive the amount of dividends minus tax.
Since 2015, a rate of 13% has been applied to dividends (previously the rate was 9%).
Example:
Toropov received dividends in the amount of 30,000 rubles. Calculate personal income tax on dividends.
personal income tax = 30000 * 13% = 3900.
Dividends receivable = 30000 - 3900 = 26100.
Postings for accounting for personal income tax from dividends:
- D84 K75 in the amount of 30,000 - dividends were accrued to Toropov for participation in the authorized capital of the company.
- D75 K68.NDFL in the amount of 3900 - the amount of tax on dividends was withheld.
- D75 K50 for 26100 - dividends were paid to Toropov in cash.
- D68.NDFL K51 for 3900 - the amount of tax was transferred to the budget.
An example of calculating personal income tax from a loan
Tax is levied on income received in the form of interest from the transfer of funds on credit.
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