Personal income tax benefits for children per year. Personal income tax benefit: who is entitled to it? documents for personal income tax
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Every worker who earns wages, is obliged to pay a certain part of it to the state budget in the form of personal income tax (hereinafter - personal income tax). Employees who have low income, the state provides, namely, a tax social benefit (hereinafter - NSL). Let us consider in more detail the concept of NSL, the features of its calculation and the rules of application in 2017.
Read more articles about tax social benefits at the links:
The concept and purpose of tax social benefits
NSL is the amount by which the taxpayer has the right to reduce the amount of total monthly taxable income received from one employer in the form of wages (clause 169.1 tax code No. 2755-VI dated 02.12.2010, hereinafter - NKU).
Simply put, having earned a certain amount of wages in a month, we are obliged to pay personal income tax on it. NSL makes it possible to reduce the amount of wages subject to taxation, that is, it is used to determine (reduce) the base for collecting personal income tax.
Calculation of the maximum amount of income that gives the right to apply benefits
The size of the NSL is determined as a percentage and depends on the size living wage for an able-bodied person (calculated per month), established by law on January 1 of the reporting tax year (clause 169.1-169.4 of the TCU).
According to Art. 4 of the Law of Ukraine “On state budget of Ukraine for 2017” No. 1801-VIII dated December 21, 2016 (hereinafter referred to as Law No. 1801) in 2017, the subsistence minimum for one able-bodied person per month from January 1, 2017 is 1600 UAH.
NSL can be applied to wages, the amount of which does not exceed the subsistence minimum per person per month as of January 1, multiplied by 1.4 and rounded up to the nearest 10 hryvnias (Clause 169.4.1. TCU). In 2017, this amount will be:
1600 * 1.4 = 2240 UAH
Determining the size of rates and tax social benefits
NSL is 50% of the subsistence minimum for an able-bodied person (calculated per month), established by law on January 1 of the reporting tax year - for any tax payer (clause 169.1.1 of the Tax Code).
This rate is basic and applies to wages not exceeding UAH 2240. In 2017, its size is:
1600 * 0.5 = 800 UAH
This amount of the base rate is taken as 100%. In general, three categories of benefits apply (Clause 169.1.1-169.1.4 of the TCU):
- basic (100%) — UAH 800.00 (1600 * 0.5);
- 150% of the base — 1200.00 UAH. (800 * 1.5);
- 200% of the base — 1600.00 UAH. (800 * 2).
Categories of employees who can use NSL
Table 1
Categories of taxpayers who are eligible for a tax social benefit | NSL size, % | Amount 2017, UAH |
Any tax payers whose monthly taxable income does not exceed UAH 2240 (Clause 169.1.1 of the TCU) | 100 | 800 |
A tax payer who keeps two or more children under the age of 18 (per each such child); (Clause 169.1.2 of the TCU) | 100 | 800 |
Single parents, widows (widowers), guardians, caregivers of a disabled child - for each child under the age of 18. Chernobyl first or second category. Disabled people of I or II group, including from childhood. Other. See the full list in clause 169.1.3 of the TCU. |
150 | 1200 |
Heroes of Ukraine, USSR, Heroes of Socialist Labor. Participants in hostilities, disabled people of groups I and II, former prisoners of concentration camps. A complete list is given in clause 169.1.4 of the TCU. |
200 | 1600 |
Thus, the rate of the third category of NSL is rarely applied in practice, since this category mainly includes employees whose age is over 70 years.
Exceeding the minimum wage over the income limit that gives the right to apply the NSL: how to apply the benefit?
We draw attention to the fact that from January 1, 2017, the minimum monthly wage was set at UAH 3,200. (Article 8. Law No. 1801). A logical question arises: if the salary cannot be lower than UAH 3200, and the limit for applying the NSL is UAH 2240, which employee can use the benefit?
Since the legislation does not prohibit working for less than 1 rate, this norm can be applied to the salary of an employee who works, for example, for 0.5 rates.
Consider an example: monthly salary is 3500 UAH. (1 bet). The employee works at 0.5 rates. So his income will be:
3500 * 0.5 = 1750 UAH
Since 1750< 2240, работник имеет право на получение НСЛ в размере базовой ставки – 800 грн.
Features of calculating benefits for employees - parents of minor children
Tax payers who support two or more children under the age of 18 are entitled to NSL in the amount of 100% of the amount of the benefit for each such child (Clause 169.1.2 of the TCU).
The maximum amount of income that gives the right to apply for benefits increases by the number of minor children. Here's an example:
The salary of an employee per month is 4200 UAH. He has 2 children aged 5 and 10. Is such an employee entitled to NSL? How to calculate NSL?
1) for the calculation we use the limit minimum size salary per child:
2240 * 2 = 4480 UAH
2) compare the maximum salary with the employee's salary:
4480 > 4200 - the employee is entitled to NSL;
3) calculation of the NSL amount (100% of the base rate for each child):
800 * 2 = 1600 UAH
4) determine the tax base personal income tax taking into account NSL:
4200 - 1600 = 2600 UAH
Several places of work: how is the tax social benefit calculated?
NSL is applied to the monthly income accrued to the taxpayer in the form of wages only at one place of its accrual (payment) (clause 169.2.1. TCU)
The tax payer submits to the employer an application for self-selection of the place of application of the tax social benefit (hereinafter referred to as the application for the application of benefits) (clause 169.2.2. TCU).
The tax social benefit begins to apply to accrued income in the form of wages from the day the employer receives the taxpayer's application for the benefit and documents confirming such a right.
Are ATO participants entitled to receive tax benefits as “combatants”?
Persons who took part in the anti-terrorist operation and have the status of participants in hostilities are not listed by the TCU as a privileged category of payers entitled to an increased amount of tax social benefits (letter from the State Fiscal Service of Ukraine).
Thus, ATO participants are not entitled to receive benefits in the amount of 150% of the base rate as participants in hostilities, since clause 169.1.3 (e) of the TCU applies only to persons who were participants in hostilities on the territory of other states.
If, for example, an ATO participant received the title of Hero of Ukraine, his salary is subject to clause 169.1.4(a) of the TCU, where the NSL is 200% of the base rate.
How is the child tax credit granted to one of the parents?
For example, a wife works for 0.5 wages and receives a salary of 2000 UAH. The husband works full time and receives a salary of 4300 UAH. There are 2 children under 18 in the family. Which of the parents and what social benefit is entitled to receive?
The wife is eligible for NSL under base rate UAH 800, since her salary does not exceed UAH 2240. The husband has the right to receive NSL in the amount of UAH 1,600 (UAH 800 for each child), since his salary does not exceed UAH 4,480. (2240 UAH for each child). Only one of the parents has the right to receive a benefit for children (Clause 169.4.1 of the TCU).
The standard personal income tax deduction for children allows you to reduce income tax payable, monthly deducted from the salary by the employer and transferred to the Federal Tax Service. This is a benefit that all citizens can count on if they have children of a suitable age - up to 18 years old or up to 24 years old in the case of full-time education.
What you need to get the employee a benefit, and the employer to correctly provide it:
- The employee needs to write an application for a deduction and collect necessary document, submit the entire package to the employer. The set of documents depends on the status of the recipient, the number of children, their health.
- The latter should know the current amount of the personal income tax deduction for children, for example, in 2017 it is 1400 or 3000, depending on the order of birth (plus additional deductions for children with disabilities are 6000 or 12000).
- The employer must know the maximum salary up to which the deduction is due. This limit is subject to change. In 2017, the limit value is 350,000 rubles.
- The employer must correctly calculate income tax, taking into account the deduction and the existing income limit.
Conditions for obtaining a standard deduction for children
First condition- recipient status:
To receive a child deduction, it is necessary that the citizen applying for it has one of the following statuses:
- parent (adoptive or natural);
- guardian;
- adoptive parent;
- trustee;
- the new husband or wife of the said persons.
Second condition- children's age
You can count on receiving a standard personal income tax exemption if the age of the children fits the existing restrictions:
- no more than 18 years old (the right to deduct is lost at the end of the year in which one turned 18 years old);
- no more than 24 years old if the child is a full-time student (the right to the benefit is lost at the end of the month of graduation).
Third condition- amount of income
Even if the above two conditions are met, the deduction for the child is not provided all the time, but only until the citizen’s total annual income exceeds the limit set on legislative level.
In 2017 standard deduction on children put until the achievement of the total salary from the beginning of the year the value of 350,000 rubles. Starting from the month in which the total income reached the mark of 350,000 rubles. the tax exemption is terminated.
That is, the income accrued from January to the current month is considered. Up to 350,000 rubles. the deduction is deducted from the salary when calculating income tax, starting from the month after 350,000 rubles. Accounting benefits are terminated before the end of the current calendar year. From the beginning of the next year, the right to the standard tax credit reappears when the above conditions are met.
Fourth condition– availability of all necessary documents
The employer will not take into account the benefit if the employee just comes and says that there are children. Documentation is needed.
Documents are submitted once to one employer. There is no need to duplicate them annually.
You need to re-certify the right to a standard personal income tax deduction if:
- there are changes in the number of children - as a result of birth or death;
- the child acquires a documented disability;
- the right to a double deduction appears or such right is lost;
- the application for the deduction indicates the year for which the benefit must be granted.
Fifth condition- have taxable income
If there is no income from which personal income tax is withheld at 13%, then there is no right to a standard income tax exemption.
The size of the deduction for personal income tax per child in 2017
The size of the standard tax benefit in connection with the presence of children in the family is defined in subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation.
In 2017, the following deductions were established:
The amount of the deduction, rub. |
When provided |
The minimum amount, parents who have one or two children can apply for it (a deduction in the indicated amount is provided for each), that is, if there are two minors, then the total amount of the benefit is 2800 rubles. | |
Increased size, it can be counted on large families where there are more than two children. At the same time, the first two rely on 1400, on the third and subsequent - 3000 rubles. When counting the number of children, you need to consider all available, including those for whom the personal income tax deduction is no longer provided. You also need to count the dead children. | |
An increased amount for a disabled child can be received by guardians, trustees, foster parents (the deduction is added to the above | |
Increased amount per disabled child for natural parents or adoptive parents (the deduction is also added to the standard |
Example:
The Potapov family has three children: the oldest is 25, the middle is 12, and the youngest is 5. The middle son has a disability. The total amount of the standard deduction = 0 + (12000 + 1400) + 3000 = 16400 rubles.
Who is entitled to a double deduction for children and what is its size
A double children's standard personal income tax deduction can be obtained if one of the following conditions is met:
- the recipient of the benefit is the only one for the child - (the second parent died, was declared dead or missing by the court, is not recorded in the birth certificate or recorded according to the mother, the latter can be confirmed by a certificate from the registry office);
- the second parent refused the benefit due to him in favor of the first.
Both cases must be documented.
What documents are needed to apply for a child income tax deduction
Scroll key documents from worker:
- A free-form application with a request to provide a deduction for children (you should not indicate the year in which the employer needs to provide a deduction, otherwise the application will have to be rewritten next year);
- Copies of birth certificates for each child in the family (including adults, their availability will affect the amount of the benefit). Copies are attached to the application. If necessary, originals are presented.
Scroll additional documents(required depending on the situation):
- confirmation of the status of the recipient of the standard personal income tax deduction, if this is not the child's natural parent (court decision on adoption, act on the appointment of a guardian or custodian);
- marriage certificate - provided by the new spouses of the parent (possibly required additional documents, confirming that the new husband or wife is involved in the maintenance of the child - papers indicating the payment of alimony, cohabitation with the child);
- a document confirming the status of a single parent - is required to obtain a double deduction (birth certificate with a dash in the father column, a certificate from the registry office, a death certificate of the second parent, a court decision declaring the second parent dead or missing);
- a statement from the other parent about the refusal to receive a tax deduction for personal income tax and 2-personal income tax - is needed if one of the parents is planned to receive a double deduction due to this (for himself and his spouse). An application can be prepared once, and a certificate of income must be received at the place of work of the second parent on a monthly basis, it will confirm that the deduction is really not taken into account for his income when calculating personal income tax;
- certificate of the child's disability - to receive an additional standard deduction (if it has an expiration date, then after it expires, you need to get a new one);
- documents on full-time education - for students of children from 18 to 24 years old;
- 2-NDFL - a certificate of income at the previous place of work - is needed if a citizen got a job in the current year not from its beginning;
All documents, except for applications and 2-personal income tax, can be provided in the form of copies.
Questions and answers on the topic - personal income tax deduction for children
Answer: If the marriage is registered, and both spouses participate in the maintenance of all children, then the children of both spouses are considered common. All are taken into account when determining the size of the standard personal income tax exemption. If the marriage is not registered, then the children are counted separately.
Question 2: What month does the tax return start?
Answer: Starting from the month in which the child was born (he is adopted, adopted into the family).
The current employer begins to provide a deduction from the month of employment if an employee with children is hired.
Question 3: When does the Standard Child Benefit end?
Answer: Until the end of the year in which the child is 18 years old, or the agreement on adoption, adoption into the family is terminated. That is, in the case when the day of the eighteenth birthday fell on March 3, 2017, you need to continue to provide the deduction until the end of 2017. For students aged 18-24, benefits cease to be taken into account after graduation. For example, upon completion of studies in June 2017, from July 2017 the deduction is no longer provided.
For the current employer, the benefit is taken into account for the month of dismissal.
Question 4: Can I get a standard deduction for a child if there is no income?
Answer: If in some months there is no income with a deduction of 13%, then the deduction is not provided in these months. However, if in the current year the citizen continues to work and receive income, then he has the right to a deduction not only for the months of income, but also for those months when there was no taxable income.
If, from a certain month until the end of the year, the receipt of income with personal income tax is completely terminated, then the deduction for these months is not provided, it is not transferred to the next year.
Question 5: Should an employer provide a deduction to an employee if he is on parental leave?
Answer: No, it shouldn't. Because monthly allowance received by an employee for a child, is not subject to income tax 13%.
Question 6: What if an employee applied for a child benefit late (for example, not in the month when the baby was born, but later)?
For previous years, personal income tax can only be returned through the Federal Tax Service.
According to the Tax Code of the Russian Federation, citizens who receive income subject to personal income tax are entitled to count on certain types of deductions. They contribute to an increase in the amount of earnings by the amount of the benefit or allow you to return part of the funds spent on treatment, education, and the purchase of real estate.
The legislation establishes the types of deductions, income from which personal income tax is not withheld, groups of tax evaders.
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The deductions are due to employees with children, disabled people, liquidators of the Chernobyl disaster and other persons. The benefit is issued by the employer's accounting department based on the employee's application and supporting documents.
Personal income tax relief in 2019 is due certain categories persons who are completely exempted from its payment. Such citizens include bankrupts, borrowers who have restructured their mortgages and transferred collateral to the bank.
Legal limits
Personal income tax deductions are provided to working citizens whose income is taxed at a rate of 13% (Article 210 of the Tax Code). The amount of benefits for children is prescribed in Art. 218 NK.
The following are entitled to it:
- parents (stepfathers, stepmothers);
- adoptive parents and guardians;
- trustees;
- foster mother and father.
The standard offspring deduction is due to each parent. Its base value depends on the number of offspring. If the father (mother) during a divorce refuses the deduction in favor of the mother (father) of the baby, who will continue to care for him, then the latter will receive a double deduction.
For single parents, all deductions are assigned at a double rate until the month of marriage.
Children's deductions are reflected in the table:
For the third and subsequent children, the deduction is due in the amount of 3 thousand rubles. regardless of whether the parents receive it for the first two children.
All deductions indicated in the table are provided to the employee until the month in which his total earnings since the beginning of the year reached 350 thousand rubles. This is the maximum limit established by law for 2019.
When comparing income with the approved limit, the following rules should be followed:
- Income taxed at 13% should be taken into account, with the exception of dividends, since they are not subject to standard benefits.
- Amounts that fall under other rates or are not subject to personal income tax are not taken into account. For example, financial assistance in the amount of up to 4,000 rubles.
- If a citizen has not been working in a company since the beginning of the year, you need to know how much income he received at his previous job. To do this, he must submit from the beginning of the year until the moment of dismissal.
Codes and Documentation
To assign a deduction, a citizen needs to contact his employer. If, for example, a company, then you need to visit the tax office at the place of registration. An application is required to apply for benefits. You can compose it in free form, type text on a computer or write by hand.
It should include the necessary information:
- the name of the organization where the paper is submitted;
- Full name and position of the person to whom the application is addressed (head of the company, head of the IFTS);
- date of assignment of the deduction;
- reference to a legislative norm giving the right to a benefit;
- list of attached documents;
- date of the application, signature and transcript.
The list of papers for deduction may differ depending on the place of their receipt.
Documents usually required:
- paper on the birth (adoption) of the offspring;
- certificate of disability (if necessary);
- paper from an educational institution if the child is over 18 years old;
- marriage document (if available).
To confirm your status, a single parent will need:
- paper on the death of the second parent;
- an extract from the court decision on the recognition of the spouse as missing;
- a document confirming the fact of marriage (passport or certificate);
- correction or certificate of the birth of the baby.
All types of children's deductions are assigned certain codes.
Their list for 2019 is given in the table:
The code | The amount of the deduction | Condition | Recipients |
126/127/128 | 1400/1400/3000 | For 1st, 2nd, 3rd offspring up to 18 years old or full-time student up to 24 years old | Each of the parents (adoptive parents) |
129 | 12000 | ||
130/131/132 | 1400/1400/3000 | For the 1st, 2nd, 3rd offspring up to 18 years old or full-time student up to 24 years old | Every guardian, trustee, adoptive parent |
133 | 6000 | For a disabled offspring under 18 years of age or a full-time student with a disability of I, II groups up to 24 years of age | |
134/136/138 | 2800/2800/6000 | Double on 1st, 2nd, 3rd minor child or full-time student up to age 24 | |
135/137/139 | Sole guardian, trustee, adoptive parent | ||
140 | 24000 | Double for a disabled offspring under 18 years of age or a full-time student with a disability of I, II groups up to 24 years of age | Single parent/adoptive parent |
141 | 12000 | Single guardian, foster parent | |
142/144/146 | 2800/2800/6000 | Double for 1st, 2nd, 3rd offspring under 18 or full-time student under 24 | |
143/145/147 | |||
148 | 24000 | Double for a disabled offspring up to the age of majority or a full-time student with a disability of I, II groups up to 24 years | One of the parents, if there is an application for refusal of the second |
149 | 12000 | One of the guardians, adoptive parents in case of refusal of the second |
Distribution details
Different categories of citizens are entitled to tax benefits: participants in armed conflicts, single parents, families with disabled children, persons who have made real estate transactions.
Combat veteran
In 2019, employers should not withhold personal income tax from employees with the status of "combat veteran".
Earlier in tax legislation there was no such indication. Monthly payments to veterans in accordance with the law of the same name were made through the FIU and were not taxed. Employers withheld personal income tax on the basis of the Tax Code of the Russian Federation.
This issue was initially considered by the Constitutional Court, which ruled personal income tax from veterans who fighting, do not hold. Based on his Decree, a draft law was developed, which the State Duma approved.
In November 2019, the President signed Law No. 406-FZ, which amended the Tax Code of the Russian Federation. Now, in accordance with paragraph 69 of Art. 217 NK, monthly payments veterans of military clashes are not subject to personal income tax.
The corresponding certificate confirms the status of a veteran. It is worn by participants in the Second World War, persons who fought in Afghanistan, Chechnya, Syria, and participated in other armed conflicts.
Selling an apartment or land
A citizen will not pay personal income tax from a sold apartment if he has been its owner for more than three years or if the profit from the transaction amounted to less than 1 million rubles.
The indicated interval is valid for the following residential premises:
- privatized;
- donated by relatives
- inherited;
- received under a life annuity agreement;
- purchased before 2019.
For other types of housing, including those purchased on the real estate market, from 2019 the period has been increased to five years. This innovation applies to those persons who purchased housing after January 1, 2019. For other citizens, it is still 3 years.
The sale of an apartment that a citizen has owned for less than three years is subject to personal income tax. The seller has the right to count on a deduction of 1 million rubles. or the cost of the purchase.
Example. A citizen purchased housing two years ago for 1.6 million rubles, and sold it for 2.3 million rubles. He must pay 13% tax on the sale amount, i.e. 299 thousand rubles. (2,300,000 * 13%).
He can use one of the options for deductions:
- (2,300,000 - 1,000,000) * 13% = 169,000 rubles. - tax payable;
- (2,300,000 - 1,600,000) * 13% = 91,000 rubles. need to pay.
The second option is the most profitable, but at the same time, a citizen must have documents confirming the cost of buying a home.
If an apartment that is in common shared ownership is sold by spouses under a single sale and purchase agreement (DKP), then the deduction is 1 million rubles. and between themselves, husband and wife distribute it independently.
If the share of each owner is indicated in the certificate, then the deduction is divided in proportion to the shares.
If housing is sold under several DCTs, then a deduction can be obtained for each document.
With a deduction of 1 million rubles. it is allowed to use it repeatedly, but this limit cannot be exceeded during the year. For example, when selling three apartments in 2019, the total deduction for them will be 1 million rubles.
In the transaction on the DCT of an apartment, the buyer has expenses that he can reduce, i.e. receive property benefit by personal income tax. A citizen has the right not to pay tax on his income, taxed at a rate of 13%, for example, on salary.
Maximum size the deduction is 2 million rubles, while the amount of 260 thousand rubles, i.e. 13%, will be returned to the buyer.
When selling plots, the same rules apply: the deduction is 1 million rubles. (Article 220 of the Tax Code). A tax deduction is allowed only if the land is intended for building a house.
Help for a single mother
The status of a single mother is received by a woman who has given birth to a child out of wedlock, in whose birth paper the father is not recorded or the data is entered from the words of the mother.
Single parents receive double deductions for children. To do this, she must write a corresponding application to the employer or to the IFTS and attach to it a document on the birth of the baby with a dash in the "father" column.
If the data in the certificate is entered from the words of the woman, then a birth certificate of form 25 is required. It is issued at the registry office and proves the status of a single mother.
Every month, for each of the first two children, the employee has deductions of 2,800 rubles, for the third and subsequent - 6,000 rubles each. For a disabled offspring, a single mother will receive a deduction equal to 24 thousand rubles.
If the child
To qualify for child support, a parent must meet the following requirements:
- be officially employed;
- have income subject to 13% personal income tax;
- stay in the Russian Federation for at least 181 days a year.
The deduction is appointed from the month the baby is born and until one of the following cases occurs:
- the child reaches the age of majority;
- graduating as a full-time student or turning 24 years old;
- marriage before the age of 18.
Standard deductions are usually issued by the employer and reduce the amount of income subject to personal income tax on a monthly basis.
Calculation example. Parents are married and employed, raising two minor children. Mother's earnings 25,500 rubles. per month, father - 43,000 rubles.
In the absence of a deduction, they would receive monthly in their hands:
- mother: 25,500 - (25,500 * 13%) = 22,185 rubles;
- father: 43,000 - (43,000 * 13%) = 37,410 rubles.
With deductions, their monthly income will be:
- 25,500 - (25,500 - 2,800) * 13% = 22,549 rubles;
- 43,000 - (43,000 - 2,800) * 13% = 37,774 rubles.
That is, for one child, the deduction allows you to additionally have 182 rubles. per month, for two - 364 rubles.
The benefit can also be obtained at the end of the year, for this you need to contact the tax office, which will recalculate the personal income tax and return the overpaid amount.
The deduction for children is received by adult citizens who provide them. For example, the mother of the child lives with the new spouse, and the former husband pays alimony. All three adults are eligible for the deduction.
The baby's father, who has not formally married his mother, receives a benefit if he has documentary evidence of the recognition of paternity and a statement from the mother about living together and providing for the child.
Parents have the right to apply for tax relief for education if their children study full-time. Educational institutions include kindergartens and nurseries, sports schools, developing circles, etc. An organization can be both Russian and foreign, but must have an appropriate license.
The deduction for treatment is provided for a minor child if it is paid by the parent.
It is due for payment:
- medicines, the list of which is approved by the Government;
- therapy insurance;
- medical services under the contract;
- sanatorium treatment;
- expensive prosthetics, surgical and other measures.
The medical institution must be located in the Russian Federation and have a license. The deduction limit for treatment is 120 thousand rubles. (expensive therapy is not included in this amount), for training - 50 thousand rubles.
For disabled children
If an employee is raising a disabled child, he has the right to receive a monthly personal income tax deduction from the employer in the amount of 12,000 rubles. To do this, you will need to draw up an application and bring a birth document and a certificate of disability. For single parents, the benefit is doubled.
In accordance with the letter of the Ministry of Finance No. 03-04-06 / 15803 dated 03/20/17, a parent is entitled to a deduction for a disabled child on two grounds: in connection with birth and with the status of "disabled".
For example, if a disabled child is the first in the family, then the deduction for the parent per month will be 13,400 rubles. (12,000 + 1,400). The benefit is given to minors and full-time students up to 24 years of age with I or II disability groups.
What is the amount in personal income tax benefits in 2019
Personal income tax benefits have changed since 2019.
The amount of deductions, restrictions on them and paperwork for registration are shown in the table:
Type of deduction | Restrictions | The documents | Article NC |
Standard | |||
For a worker | Deductions in the amount of 500 rubles. and 3,000 r. provided monthly to certain categories of persons | Application and papers confirming the right to a benefit | 218 |
For offspring | Laid to the father, mother, guardians, adoptive parents in the amount of 1,400 rubles. up to 24 000 rubles depending on the number of offspring, their health, the status of the recipient | ||
Property | |||
For the purchase or construction of real estate | The right to a deduction is given once in a lifetime. Deduction is equal to the sum expenses, but not more than 2 million rubles. | Application and notification from the IFTS | 220 |
For interest on loans for the purchase of property | It is provided 1 time per 1 object. Credit from 01/01/2014: the deduction is equal to the costs, but not more than 3 million rubles. Credit until 01/01/14: the amount of the deduction is unlimited. | ||
Social | |||
For therapy | The deduction is given for certain types of medical services, medicines, etc. It is equal to the actual costs, but not more than 120 thousand rubles. in year | Application, notification from the IFTS on the right to deduction | 219 |
For education | The deduction depends on the status of the educational institution, the degree of relationship between the student and the payer. The deduction is equal to the actual costs, but not more than 120 thousand rubles. in year | ||
For voluntary insurance | Payment is made with own finances for yourself, spouse, relatives, children. The insurance was paid for by the citizen for himself, his spouse, parents, disabled offspring. Expenses are reimbursed after the fact, but not more than 120 thousand rubles. in year. | Application and insurance contract | |
For the payment of additional contributions to the funded pension | The deduction is allowed if the funds are deducted from the employee's earnings by the employer and transferred to the FIU. Expenses are reimbursed after the fact, but not more than 120 thousand rubles. in year. | Statement | |
For life insurance | The deduction is given when concluding a contract for a period of five years. The deduction is equal to the costs, but not more than 120 thousand rubles. in year. | Application and notification from the IFTS on the right to deduction | |
Professional | |||
Actual costs | The deduction is equal to the actual expenses | Application and papers evidencing costs | 221 |
Normal costs | The amount of the deduction is determined according to the standard approved as a percentage of income | Statement |
Personal income tax benefits are provided for certain types of payments to employees, a complete closed list of which is given in Art. 215, 217 of the Tax Code of the Russian Federation. Let's take a closer look at these benefits and how they are applied.
Tax benefits for personal income tax
Exemption of certain employee income from personal income tax charges recognized as a tax relief. Income for which personal income tax benefits are established are given in Art. 215, 217 of the Tax Code of the Russian Federation. These include:
- Alimony.
- One-time material assistance for a born (adopted) child, paid within the first year after the relevant event (birth or adoption).
- Travel reimbursement.
- Payment from employer's net income medical services for employees, their spouses, parents and children (including adopted children, wards until the age of majority), as well as employees who have retired due to old age or disability.
- Amounts from the sale of a share in the authorized capital Russian company if they have been continuously owned by one individual and were acquired later than January 1, 2011 (Part 7, Article 5 of the Law “On Amendments to Part Two of the Tax Code of the Russian Federation” dated December 28, 2010 No. 395-FZ). When selling shares acquired before 01/01/2011, the provisions of art. 214.1 of the Tax Code of the Russian Federation.
- Payments to reimburse the costs of paying interest on loans and borrowings for the construction or purchase of housing. At the same time, these payments should be taken into account as part of the company's income tax expenses.
- Payouts international organizations to their employees in accordance with the charter of the organization.
- Other payments to employees specified in Art. 215, 217 of the Tax Code of the Russian Federation.
Read more about tax-exempt income in the article "Income not subject to personal income tax (2018-2019)" .
For the application of Art. 217 of the Tax Code of the Russian Federation, the position held by the employee does not matter (letters of the Ministry of Finance of Russia dated October 25, 2013 No. 03-04-06 / 45128, dated April 9, 2013 No. 03-04-05 / 6-360) and whether he is a resident of Russia ( letter of the Ministry of Finance of Russia dated June 18, 2010 No. 03-04-06 / 6-125).
Example
Voskhod LLC decided to pay material assistance to all employees in the amount of 7,000 rubles. to each. Benefits for the payment of material assistance provides for exemption from taxation personal income tax amounts at 4,000 rubles. for each employee. However, the employer is obliged to withhold personal income tax from the excess amount threshold value- 3,000 rubles. Therefore, the amount of the actual payment of material assistance to one employee will be:
7,000 - 4,000 × 13% = 6,610 rubles.
Tax relief for children
A one-time financial assistance for a born child, paid within the first year after the relevant event, implies similar conditions for adoptive parents and guardians (clause 7.1, article 217 of the Tax Code of the Russian Federation). For the latter, the one-year period is counted from the date of adoption (establishment of guardianship).
Financial assistance can be received at the place of work by both one and both parents (letters of the Ministry of Finance of Russia dated December 26, 2012 No. 03-04-06 / 6-367, the Federal Tax Service of Russia dated April 2, 2013 No. ED-17-3 / [email protected]).
This benefit assumes that material assistance in the amount of 50,000.00 rubles. should not be taxed. If both parents receive financial assistance from their employers, then the benefit will be 50,000.00 rubles. for total income parents.
As confirmation of receipt of the amount and its amount, it is permissible to use a certificate of form 2-NDFL (letters of the Ministry of Finance of Russia dated July 1, 2013 No. 03-04-06 / 24978, dated December 7, 2012 No. 03-04-06 / 8-346).
Personal income tax relief when paying severance pay in connection with dismissal (including dismissal by agreement of the parties and in connection with retirement)
The tax benefit for personal income tax is established in relation to the following payments to an employee upon dismissal (paragraphs 1, 6, 8, clause 3, article 217 of the Tax Code of the Russian Federation):
- severance pay;
- average earnings for the period of employment;
- compensation in the amount of not more than 3 times (for residents Far North- 6 times) average earnings paid upon dismissal to the head, chief accountant or deputy head (letter of the Federal Tax Service of Russia dated May 22, 2017 No. BS-4-11 / [email protected]).
The last restriction applies to each of the employees (letter of the Ministry of Finance of Russia dated February 16, 2017 No. 03-04-06 / 8715) and echoes the one introduced in 2014 in the Labor Code of the Russian Federation (Law "On Amendments ..." dated April 2, 2014 No. 56-FZ ) new article 349.3. This article limited the amount of possible payments upon dismissal for managers to the indicated limits (3- and 6-fold) government organizations or companies with a dominant state interest:
- companies in which more than 50% of the shares (stakes in the authorized capital) are formed by state or municipal property:
- leaders;
- deputy heads;
- chief accountants;
- members of collegiate bodies of state corporations, state companies or enterprises that have concluded labor contracts;
- off-budget funds, unitary enterprises:
- leaders;
- deputy heads;
- chief accountants.
Employment contracts that are contrary to the norm of Art. 349.3 of the Labor Code of the Russian Federation, will be executed only within the limits established by this article (Article 2 of the Law of April 2, 2014 No. 56-FZ). At the same time, the restriction does not affect other legally provided payments to these persons in the form of:
- salaries, including average earnings paid for certain periods;
- payment for unused vacation;
- payment of expenses subject to mandatory compensation;
- payment for the period of employment.
Read about the calculation of non-taxable income upon dismissal in the material "How to calculate the non-taxable limit upon dismissal" .
The same law of the Russian Federation dated April 2, 2014 No. 56-FZ established a legislative ban on the use of personal income tax benefits in cases of dismissal due to:
- disciplinary action;
- commission of guilty actions (omissions) regulated by the Labor Code of the Russian Federation or other regulatory legal acts.
Often, the employer guarantees the payment of severance pay in cases not provided for by law (for example, in connection with retirement or upon dismissal by agreement of the parties). However, it is not worth not taxing payments that are not established at the legislative level. The court took an unequivocal position on this issue, despite the fact that the explanations of the Ministry of Finance and the Federal Tax Service allowed this to be done.
More about judgment regarding the taxation of payments upon dismissal by agreement of the parties - in the article “It has become dangerous not to tax severance pay by agreement of the parties” .
Results
In some cases, the income of individuals is not subject to personal income tax. A complete list of such situations is given in Art. 215 (for foreigners) and 217 (for Russians) of the Russian Tax Code. Most of the income not subject to personal income tax is of a social nature (state benefits, financial assistance, alimony, etc.)
Employed citizens who receive a salary or have other sources of income are required to pay income tax to the state budget.
They increase the wages of citizens, or provide an opportunity to return some of the money previously spent on paying for a course of treatment at medical centers or resolving issues with housing.
Many are also interested in the question: Up to what amount of income will be accrued in 2019?
The amount of child tax refunds granted can be determined by several factors. There is a certain list of documents, according to which the amount of money returned to citizens after payment of tax contributions is determined.
What does the legislation say?
In accordance with the provisions paragraph 1 of Art. 56 Tax Code of the Russian Federation, tax deductions are marked categories of citizens who have any advantages over others. Such categories of citizens are given the opportunity to avoid taxation or make partial payments to the Federal Tax Service. All deductions apply only to income subject to a 13% tax rate. This is indicated in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation.
The amount of the allowance for children is determined in accordance with current regulations Art. 218 Tax Code of the Russian Federation.
In paragraph 1, section 4 subjects are determined entitled to such deduction. They are related to:
![](https://i0.wp.com/posobie-help.ru/wp-content/uploads/2017/02/nalogovie_lgoti_na_detej_dohod.jpg)
The order of the Ministry of Finance states that the provisions legislative framework imply a standard tax deduction for minor children for two parents in whose care the kids are. In the event of a divorce, one parent may waive this benefit. In such situation double deduction may be granted to the parent with custody of the children.
The legislation also provides for the amount of such deductions, determined by the number of minor children in the family.
income limit
Fathers or mothers are granted double tax relief. When one of the parents or guardians refuses such a benefit, the second can fully count on a double deduction. The maximum amount of parental income for receiving personal income tax benefits for children for all categories of taxpayers without exception is 350,000 rubles.
As the legal portal in St. Petersburg has already informed everyone, the government has agreed to allocate special funds to support. They justify this decision by the real need to provide more material support to families with a relatively low level of social protection. It should be noted that the established limit of 350,000 rubles. makes it possible to apply for a benefit for the whole year only to citizens whose income only slightly exceeds 29,000 rubles. For others this opportunity will end in the month when this amount is exceeded.
According to information provided by Rosstat, according to the summed up results before the end of 2015, the volume average salary across the country was approximately 32,000 rubles. This means that for many citizens of the Russian Federation who have small children in their upbringing, it becomes possible to claim only a small amount of material support.
How to track the maximum amount
To avoid mistakes when comparing income with a limit, you need to follow three basic rules:
- First of all, when determining the limit, one must take into account income that is subject to taxation at a 13% rate. These include payments under approved civil law agreements, monthly salaries, etc. The receipt of dividends is not taken into account. They have been taxed at the standard rate of 13%, but the standard dividend exemption does not apply. This is stated in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation;
- If income falls under any other tax rates, they should not be included in the calculation. Also, amounts that are not subject to any taxes are not taken into account. Incomes that are partly exempt from personal income tax should be taken into account in the limit only to the extent that will be subject to a 13% tax. For example, cash, in the amount of 4,000 rubles spent on the purchase of gifts, will not be subject to personal income tax, therefore they are not taken into account when determining the limit;
- If an employee has not been working in an organization since the beginning of the year, the limit must be calculated taking into account income from this year from other employers. To determine the limit, you will have to provide 2-NDFL declarations from the organization in which the citizen previously worked.
This is the basic principle of determining the limit on your income to determine the personal income tax benefits for children.
Deductions
The amount of the tax benefit provided monthly will correspond to:
![](https://i2.wp.com/posobie-help.ru/wp-content/uploads/2017/02/nalogovie_lgoti_na_detej_razmer.jpg)
For each foster parent, guardian, or guardian, the volume tax breaks for babies is determined in the same size. If the guardianship is for children with an assigned disability status who are studying in educational institutions, the amount of such a deduction will correspond to 6,000 rubles.
About the rules for providing a standard tax deduction explained in the following video: