How much income tax is taken for 1 child. Standard income tax deductions for children
The calculation of personal income tax must be made accurately, only this will avoid penalties and claims from regulatory authorities. We will analyze in our article how it is calculated income tax, and also give the formula for calculating personal income tax and an example of calculating personal income tax.
How to calculate personal income tax: general procedure
The calculation of income tax takes place in several stages:
- At the beginning, to calculate personal income tax for the tax period, all incomes subject to income tax are determined (clause 3, article 225 of the Tax Code of the Russian Federation).
- For each type of income, the tax rate is specified in accordance with Art. 224 of the Tax Code of the Russian Federation.
- The tax base for personal income tax for the tax period is calculated. At the same time, it must be remembered that in order to calculate personal income tax when applying several tax rates, the calculation tax base made separately for each type of income. Also, the tax base for income from equity participation calculated separately from the tax base for all other income, to which the rate of 13% is applicable, taking into account the requirements of Art. 275 of the Tax Code of the Russian Federation.
For more information about the tax base, see the material "The procedure for determining the tax base for personal income tax" .
- Personal income tax is directly calculated according to the formula below. In this case, the tax amount is rounded up to full rubles, i.e. the amount is less than 50 kopecks. is not taken into account, but equal to or more than 50 kopecks. rounded up to the whole ruble (clause 6, article 52 of the Tax Code of the Russian Federation).
Find out about the innovations of 2019 in terms of personal income tax from the message “Another standard is being introduced for personal income tax” .
How to calculate personal income tax: formula
The formula for calculating personal income tax, in accordance with paragraph 1 of Art. 225 of the Tax Code of the Russian Federation, is as follows:
Personal income tax amount = Tax base × Tax rate.
Please note that the tax base may be reduced by the amount of tax deductions (standard, social, property, etc.).
The materials of our heading "Tax deductions for personal income tax in 2018-2019 (standard)" will acquaint you with the deductions in detail.
And also, before calculating the tax, you should make sure that the income received is not included in the preferential list (exempt from personal income tax payments).
Calculation of personal income tax: an example
For January 2019 the amount wages accountant Sviridova I. G. in Inkom LLC amounted to 58,000 rubles. She is given a standard deduction for an only child of 5 years based on the application. Inkom LLC, as a tax agent, must calculate the personal income tax payable for January 2019 and transfer the amount of tax to the budget no later than the day following the day the salary is issued.
- For January 2019, the wages of I. G. Sviridova are subject to personal income tax.
- Wages are subject to personal income tax at a rate of 13%.
- The tax base is: 58,000 - 1,400 = 56,600 rubles.
- Personal income tax amount: 56,600 × 13% = 7,358 rubles.
For a student 6,000, and if the child of a single mother is disabled, then also 6,000 rubles. Income tax for working pensioners With working pensioners, the legislation is very strict. If a working pensioner is officially employed full-time, and his workplace is not a part-time job. At the main place of work is carried out employment history, and contributions to the fund are deducted social insurance. In this case, the income tax for a working pensioner will be 13% of total amount income. If a pensioner simply works part-time under an employment contract, and there is no entry in the work book, only an employment contract, in this case, income tax will be 20% of the amount of income. The benefit still exists, starting from January, an amount of 400 rubles is deducted monthly until total income- 40 thousand rubles.
What amount is not subject to income tax?
- deduction for the first child - 1400 rubles;
- deduction for a disabled child - 12,000 rubles.
We summarize: 12000 + 1400 = 13400 rubles. The tax base Katasonova will be: 20000 - 13400 = 6600 rubles.
We calculate personal income tax payable: 6600 * 13% = 858 rubles. Thus, Katasonova will receive a “clean” amount of cash in the amount of 20,000 - 858 = 19,142 rubles.
Personal income tax is one of the main taxes paid by individuals officially engaged in labor activity. Employers are required to transfer the withheld amounts to the budget on a monthly basis.
At the same time, there are certain tax benefits that taxpayers can use to reduce the taxable base.
How to calculate income tax on wages?
If there is a child? There is a category of citizens who enjoy tax benefits. These citizens include guardians, parents with one or more children, single mothers, working pensioners.
All taxpayers are entitled to a deduction that is independent of other payments. It is 1400 rubles for the first and second child.
- If the child is a disabled person of the 1st or 2nd group, the amount of the deduction increases to 3,000 rubles.
- Parents with guardianship or guardianship of children have similar rights to a tax deduction in the amount of 3,000 rubles.
- And parents with many children who have 3 or more dependent children can take advantage of a tax deduction of up to 3,000 rubles.
Your accountant will help you take advantage of the tax deduction.
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Attention
Parents of minor children, including foster children, and guardians If the salary for the calendar year exceeds the estimated amount of 350,000 rubles, the tax deduction will not be provided. The tax deduction is due to each of the adoptive parents or guardians.
If one of them refuses to receive benefits, the deduction is provided in double the amount to the other on the basis of an application. One child Parents with one minor child in the family are entitled to a benefit of 1,400 rubles.
Two children If there are two children in a family, 1,400 rubles are due for each. In this way, overall size benefits will amount to 2800 rubles.
Families with many children (three or more children) A large family is legally granted a benefit of 3,000 rubles. Example No. 1: Sergeeva S.A. five children under the age of 18.
Income tax from whom is not withheld
Contributions to the social insurance fund and the rest will not be paid, the citizen loses social support. This period will not be included in the seniority, and will not be taken into account when calculating the pension.
How to calculate income tax on wages? Many people know that feeling when you leave the accounting department and realize that you have been deceived, but you don’t know exactly where. In order to fully understand your own income, you need to know how to calculate taxes.
Personal income tax is a tax on income from individuals, which, depending on the status of a person, is 13-30%. If a citizen is a resident of the Russian Federation, the tax will be 13% of the total income.
A non-resident citizen will be required to pay 30% income tax. The easiest way to calculate payroll tax is to divide by 100 and multiply by the tax amount.
Calculation of income tax from salary
Important
The law establishes standard deductions in the amounts of 500, 1400 and 3000 rubles. Monthly deduction of 500 rubles. intended for: Heroes of the USSR and the Russian Federation; participants of the Second World War and hostilities, retired military; disabled people I and II gr.; victims of the Chernobyl accident and Mayak, etc.
Parents of the first two minor children are given a deduction of 1,400 rubles for each. It is valid as wages grow and, having reached 280,000 rubles, automatically excludes further action until the end of the financial period. For a monthly deduction of 3000 rubles. have the right: the liquidators of accidents at the Chernobyl NPP and the Mayak Production Association, who received a disability or a serious illness as a result of these actions; parents or guardians of a disabled child, three or four children; disabled veterans of the Second World War and disabled participants in other military operations; nuclear weapons testers, etc.
Individual entrepreneurship
to the subjects of the Russian Federation - 85%;
- to municipal districts - 5%;
- to urban districts - 15%.
The procedure for calculating income tax from wages The procedure for calculating in 2017 is as follows:
- payroll is calculated for the period, while various additional payments and coefficients are taken into account;
- find out what types of income are subject to taxation;
- the status of the taxpayer is determined for the calculation and payment of income tax on wages;
- an analysis of the taxpayer's rights to deductions is carried out;
- the amount of income that is not subject to taxation, as well as deductions, is deducted from the amount of the salary;
- VAT is calculated at the appropriate rate.
Features of taxation for residents and non-residents For the correct calculation of the amount that will need to be withheld from an employee, it is necessary to determine his tax status.
Payroll income tax. payroll income tax
Before we get ours allowance, the accountant is obliged to deduct from the total amount of our income certain taxes and contributions, various instances. The most important tax is income tax. Personal income tax is levied on all types of income, whether it be wages, dividends and other types of profit. But there are some types of income from which income tax is not deductible by law, such as payments sick leave, allowance for the birth of children and other types of benefits. How much is personal income tax on the amount? For different citizens, income tax may be different. A resident of the Russian Federation pays income tax in the amount of 13% of the amount of income. Lack of resident status increases income tax up to 30%.
Income tax on wages in 2018
Regulatory framework Accrual procedure and payment of personal income tax, including the terms when to pay, regulate the following regulatory legal acts:
- Tax Code of the Russian Federation, in particular, articles 210, 217, 218, 224;
- Budget Code of the Russian Federation.
Budget code Russian Federation Tax Code of the Russian Federation (Part Two) What income is subject to taxation? Personal income tax must be paid on the following types of income:
- from salary;
- from dividends;
- from prizes won, money in lotteries;
- from the sale of property;
- from implementation valuable papers;
- from property rental income.
What salary is not taken? Who doesn't pay? Let's consider in more detail.
Income tax is not withheld
Moreover, this payment is a one-time payment.
- If a member of an employee's family has died. The payment is also a one-time payment.
Income tax is not levied on a parent who has adopted a child or children under one year of age. cash payment is 50 thousand rubles. The amount of financial assistance to the second parent is subject to personal income tax. Who does not pay income tax?
- Income tax is not calculated for pensioners, since pensions are social benefits.
- Income tax is not deducted from certificates of incapacity for work, benefits for pregnancy and childbirth, subsidies of various kinds, women in maternity leave up to a year and a half.
- Income tax is not levied on alimony received by a woman from the child's father.
If a citizen is not officially employed and a work book is not maintained, he will not pay personal income tax.
Income tax is not withheld by the Republic of Belarus
- combatants;
- Chernobyl victims;
- disabled people;
- citizens with minor children, incl. guardians, adoptive parents;
- single mothers.
Participants in hostilities can count on a tax break of 500 rubles. This condition fixed at the legislative level.
Citizens who suffered in the Chernobyl accident, participants in liquidation processes, are entitled to a deduction of 3,000 rubles. Those who received injuries in the Second World War, other categories of military personnel who suffered due to hostilities, in accordance with the law, are entitled to a deduction in the amount of 3,000 rubles.
Special conditions are provided by law for parents and guardians of minor children. But in case of exceeding salaries for the year in the amount of 350,000 rubles, the deduction is removed.
Every guardian and parent can count on the benefit.
Who is not subject to income tax
The Accounts Chamber of the Russian Federation, the federal treasury and the administration, which monitors compliance with all the rules of financial and budgetary control at the local level, assumed full responsibility. What are our fees spent on?
- The bulk of the proceeds are spent on social sphere and the maintenance of all the same politicians and administration, their salaries.
- Our free education turned out to be in this place (school kindergartens, free clubs, budget places in colleges and institutes, as well as teachers' salaries).
- Medicine (state hospitals, polyclinics and salaries of doctors and medical personnel).
- The remainder of the holding of all cultural events.
The procedure for calculating personal income tax For any payroll accountant, it will not be difficult to calculate personal income tax, especially since now this procedure is performed automatically by the program in Excel. And the average citizen should learn.
The income tax on wages has a direct impact on the income of citizens. That is why every employed citizen is interested in the question of how to calculate income tax from wages in 2019, how many percent it is, who is not a personal income tax payer, and also how to calculate income tax from wages and who is entitled to apply tax deductions.
In our article, we will consider all these issues and nuances regarding personal income tax in 2019.
Personal income tax is a mandatory tax that is withheld from income received by each employed citizen of the Russian Federation. It is deducted from the first salary received by a person.
Usually, all types of income are subject to personal income tax. The exception is a small list of compensations.
The personal income tax rate, depending on income, ranges from 9% to 35%.
The personal income tax rate of 9% in 2019 applies to:
- interest on mortgage-backed bonds issued before January 1, 2007;
- to received dividends until 2015.
Personal income tax rate 13% in 2019 It applies to:
- income of employees who are tax residents of the Russian Federation. Such income includes: salary, income from the sale of property, remuneration under civil law contracts, dividends;
- to income from employment, as a highly qualified specialist in accordance with the law "On legal status foreign citizens in the Russian Federation”;
- to income from the performance of labor duties by crew members of ships flying the State Flag of the Russian Federation;
- to the income of citizens of the EAEU, refugees and immigrants working on the territory of the Russian Federation.
Tax residents are employees who actually stay in the Russian Federation for at least 183 calendar days during the last year.
Personal income tax rate 15% in 2019 It applies to:
- income received by the founders trust management mortgage coverage. Such income is required on the basis of mortgage certificates participations that were issued by the manager of mortgage coverage before January 1, 2007;
- dividends received from Russian companies by citizens who are not tax residents of Russia.
The personal income tax rate of 30% applies to:
- rewards and winnings in organized games, contests and other promotional activities, if they annual amount exceeds 4,000 rubles.
The personal income tax rate of 35% applies to:
- interest on bank deposits in terms of their excess over the value of interest.
Income tax is withheld simultaneously with payroll.
Income subject to income tax is as follows:
1. Salary (under an employment contract or under a contract).
2. Profit from the rental of objects real estate.
3. Dividends from participation in the profits of companies.
4. Prizes and winnings received.
5. Received material gain.
6. Sale of a car or real estate, as well as the sale of securities or shares in an LLC.
In addition to the above, personal income tax is also subject to:
- salary;
- premiums;
- one-time incentives;
- seniority allowances;
- and territorial multipliers.
The following incomes are subject to personal income tax if the limit established for them is exceeded:
- gifts, if their annual value exceeds four thousand rubles;
- financial assistance, if during the year its amount exceeded four thousand rubles;
- financial assistance received in the event of the birth of a child, if its amount exceeded fifty thousand rubles;
- termination benefits, the amount of which is higher than three times the average wage;
- daily allowance exceeding seven hundred rubles a day for business trips within the Russian Federation and 2,500 rubles for business trips abroad.
The following payments are not subject to income tax:
- material aid;
- donor rewards;
- alimony;
- pensions;
- scholarships
- severance pay upon dismissal;
- compensation for damage from injury;
- travel expenses;
- compensation payments.
It should be noted that in most cases the personal income tax rate is 13%. The legislation of the Russian Federation contains the tax base, as well as the definition of the tax base.
Please note that the order of calculation is regulated tax code. Article 210 (governs general order withholding income tax from salaries for organizations and employees of enterprises). Article 217 contains information regarding non-taxable income. Articles 218-221 contain information on tax deductions. Article 224 regulates the personal income tax rate on wages and other income.
Distribution of funds withheld by NDFL
In accordance with article 13 of the Tax Code of the Russian Federation, personal income tax is federal tax. The funds received from its deduction go to local and regional budgets. IN Budget Code it is said that personal income tax is credited to the budgets:
- subjects of the Russian Federation - 70%;
- settlements - 10%;
- municipal districts - 20%.
Note that the participant in the transaction, who did not receive the desired result within a certain time frame, has the right to demand a penalty.
Algorithm for calculating personal income tax
Income tax from salaries in 2019 is calculated according to the following algorithm:
1. Full payroll is made, taking into account all additional payments and coefficients (for the reporting period).
2. It is determined whether all types of accrued income are taxed.
3. The status of the taxpayer for the calculation of personal income tax is clarified.
4. The taxpayer's right to a tax deduction is determined.
5. From the total amount of accrued income, the amount that is not subject to taxation and the amount tax deduction(if available).
6. From the amount of income received, calculate the personal income tax.
Recall that for a tax resident of the Russian Federation, the tax amount will be 13%, for non-residents - 30%.
The employer withholds income tax from wages on the day of actual payment of wages and transfers it to the budget no later than the day following the day of actual payment.
personal income tax for residents and non-residents
The legislation of the Russian Federation very clearly defines residents and non-residents. A tax resident is a citizen who has been in the territory of the Russian Federation for 183 days during a calendar year.
Resident status can have the following categories:
- citizen of the Russian Federation;
- foreign citizen;
- a stateless person.
Thus, any individual can have the status of a tax resident, regardless of citizenship and place of residence.
To determine tax residency, any twelve-month period that starts in one year and ends in the next should be taken into account. The final status is determined at the end of the year as tax period. To do this, it is necessary to add up all the calendar days of the payer's stay in the Russian Federation.
Status determination occurs each time income is paid. As already noted, the amount of personal income tax for residents is 13%, for non-residents - 30%.
Application of tax deductions
In accordance with the algorithm for calculating personal income tax, it should be clarified whether a citizen has the right to apply tax deductions, which in turn are divided into the following types:
1. Standard.
2. Social.
3. Professional.
4. Property.
Standard tax deductions include benefits established by law. Their size is 500, 1400 and 3000 rubles.
A deduction of 500 rubles is provided:
- participants in the Second World War and military operations;
- disabled people I and II gr.;
- Heroes of the Soviet Union and Russia;
- retired military, combatants;
- persons affected by the accident at the Chernobyl nuclear power plant and Mayak, and so on.
A deduction in the amount of 1,400 rubles is provided to the parents of the first and second minor children.
A deduction in the amount of 3000 rubles is provided:
- liquidators of accidents at the Chernobyl nuclear power plant and Mayak, who received disability (radiation sickness);
- parents (people) who take care of three (four) children, or a disabled child;
- disabled veterans of the Great Patriotic War and military personnel who received a disability during combat operations;
- persons who took part in the testing of nuclear weapons, etc.
If a taxpayer falls under more than one category of tax deduction, then the higher amount of the deduction is taken into account. Deductions cannot be cumulative.
It should be noted that all standard deductions are applied and summarized by the employer.
Standard deductions do not depend on the presence or absence of the following factors: income, family composition or other deductions. In practice, the standard deduction is the amount that is deducted from the salary every month before income tax is charged on it.
For example
The employee's salary is 2,4000 rubles, the employee has one child. Therefore, to calculate personal income tax salary reduced by a tax deduction, and then 13% is calculated from the amount received:
(24000 - 1400) x 13% = 2,938 rubles
Making a standard deduction requires the fulfillment of a number of conditions:
- there is a child in the family;
- parent works and is tax resident RF;
- Income tax is withheld from the parent's income.
Each parent is entitled to use the standard child allowance, including the parent who does not live with the family.
In the event that one of the parents refuses to use the standard tax deduction for children, in accordance with Article 218 of the Tax Code of the Russian Federation, the second parent has the right to use the double amount of the deduction.
Double the standard deduction can be realized for the following persons:
- for single mothers who gave birth to a child without a husband, if the father is not indicated in the birth documents of the child (children) or is indicated according to the mother, and a joint application to the registry office for registration of the child from the parents was not submitted;
- for a sole adopter, regardless of his gender, if the adopter is not married;
- for a widow or widower after the death of the second spouse;
- for a parent, if the other parent voluntarily made a written waiver of the opportunity to receive a deduction for the child from their salary.
Social, professional and property deductions controlled by the taxpayer, not by the enterprise.
To receive a tax deduction, citizens submit a declaration of income for the past year to the tax office. It must be accompanied by documents confirming the expenses incurred.
Please note that the calculation of the tax base includes:
- salaries;
- tariffs;
- premiums;
- allowances;
- increasing coefficients.
If an employee has reporting period there was no earnings (for example, he was on vacation or sick), the tax is calculated from the average earnings.
Employees working under a contract agreement pay personal income tax in the usual manner.
Income tax on minimum wage
Upon receipt of the minimum wage, income tax is calculated and withheld in the usual manner. In the Russian Federation, there is no minimum wage limit on which income tax is not charged. Regardless of wages, income tax must in any case be calculated and withheld at the respective rates of 13% for residents or 30% for non-residents.
Help 2-NDFL
Help 2-NDFL - a document that the employer issues to the employee for a certain period. It could be a year or 6 months. The document is required for the calculation of income tax from wages.
Help 2-NDFL contains the following information:
- about the employer;
- employee data;
- the total and monthly income of the employee, taxed at the established rate;
- data on deductions (with a code designation);
- the amount of income tax withheld.
An employee can obtain a document from the company's accounting department. The term for receiving this document is no more than three days.
The certificate must contain such details as the visa of the head and the seal of the organization.
Help 2-NDFL may be needed when obtaining large loans from a bank, mortgage loans. The document cannot be edited. Since 2019, the 2-NDFL certificate issued to an employee and the 2-NDFL certificate for submission to the tax office have differences. Learn more and download both forms. Until 2019, these certificates had an identical form.
The formula for calculating personal income tax
Personal income tax = NB x RNS / 100, where:
NB - tax base;
RNS - size tax rate determined for each specific taxpayer.
Payroll income tax refund
Sometimes a situation arises when the taxpayer has the right to return the amount of tax paid on wages. However, he must have grounds for a tax deduction.
The return of personal income tax is a property or social deduction.
Grounds for return of personal income tax may be the following:
- during the construction (purchase) of housing;
- with a mortgage;
- when teaching children or their own learning;
- when buying medicines (treatment) and so on.
To receive income tax refund, you must submit an income declaration and attach documents that confirm expenses.
How to make an accounting entry?
Accrual and withholding personal income tax must be recorded in accounting records. For example, it might look like this:
Debit 70 Credit 68 - Personal income tax subaccount - tax was withheld from the employee's earnings.
Debit 76 Credit 68 - Personal income tax subaccount - tax withheld from the amount of the contract.
In general, in accounting there are no difficulties with processing personal income tax transactions. Usually difficulties arise with the return of income tax from wages.
If you still have unanswered questions about how to calculate income tax from salaries in 2019, you can ask them in the comments to this post. Our consultants will try to help everyone who applies.
The current legislation assumes the obligation of citizens to pay income tax on all types of income, including wages for labor activity. The employing company performs the functions tax agent: determines the amount of budget allocations and transfers them to the state treasury. In order to avoid mistakes and not have problems with regulatory authorities, an organization's accountant must clearly understand how to calculate personal income tax from a 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. IN normative document it is prescribed that employed citizens must transfer to the budget 13% of the following types of income:
- wages;
- vacation pay and temporary disability benefits;
- regular and one-time bonuses;
- cash gifts, the value of which exceeds 4,000 rubles.
The employer organization in labor relations performs the functions of a tax agent: determines the amount of the budget payment and transfers cash to the treasury within the time limits established by law.
The procedure for calculating personal income tax
The income tax calculation algorithm consists of two consecutive steps:
- Determination of the tax base - the amount of labor income individual subject to taxation, reduced by the amount of deductions due to the citizen under the law.
- The choice of rate depends on the fact of residence of an 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 earned income is taxed at a rate of 13%. Otherwise, an increased rate of 30% is used.
Important! Residence is determined on each date of transfer of income tax, when it changes, the amount budget commitments recalculated.
How to calculate personal income tax from salary: formula
To determine the amount of deductions to the budget, the following formula is used:
Tax \u003d C * NB, where
NB - tax base;
C - 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 following formula is used:
NB \u003d D - B, where
D - the amount of income from the beginning of the year, taxable at a rate of 13% (for non-residents - 30%);
B - the amount of deductions due to the citizen under the law (standard, property, social).
The following formula is used to determine the amount of tax:
Personal income tax from the beginning of the year = NB from 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 the month \u003d Personal income tax from the beginning of the year - Personal income tax in the amount of 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 Romashka LLC with salary 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 NB from the beginning of the year:
NB \u003d 40,000 * 3 + 10,000 - 1,400 * 3 \u003d 125,800 rubles.
The amount of tax for the period from January to March:
Personal income tax \u003d 125,800 * 0.13 \u003d 16,354 rubles.
For the period from January to February, income tax was withheld from Sidorova's salary:
Personal income tax \u003d (40,000 * 2 - 1,400 * 2) * 0.13 \u003d 10,036 rubles.
So, personal income tax for March will be equal to:
Tax \u003d 16,354 - 10,036 \u003d 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 minus tax. Two formulas will help determine the amount of deductions to the budget:
Gross salary = Tax-free amount / 87%;
Income tax amount = Amount on hand * 13% / 87%.
For example, Ivanov P.P. announced at the interview that as a senior engineer he would receive “clean” 50,000 rubles. How to determine the salary "gross" and the amount of personal income tax?
To calculate payroll, you need to use the formula:
Gross salary = 50,000 / 0.87 = 57,471.26 rubles.
Personal income tax amount \u003d 50,000 * 0.13 / 0.87 \u003d 7,471.26 rubles.
We round the personal income tax to the nearest integer according to the rules of mathematics and get 7,471 rubles.
How to calculate personal income tax from a non-resident's salary?
In the general case, to determine the amount of tax from the salary of a non-resident, the following formula is used:
personal income tax = NB * 30%.
It is important to bear in mind that for four groups of non-residents, the rate of 13% is used when calculating income tax.
If a foreigner works in Russia under a patent, the personal income tax paid in advance when purchasing a permit document 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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