How much personal income tax is calculated from salary: calculation procedure, accrual conditions

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Fulfilling duties in the workplace, each specialist expects to receive financial rewards in return. In other words, wages. From the point of view of the legislation of the Russian Federation, this is profit, which must be taxed without fail. It is paid by both legal entities and individuals. Since we are talking about employees, the law provides for the mandatory payment of personal income tax for them.

Features

It is worth noting right away that personal income tax is supposed to be paid not only from wages, but also from all other income that an individual receives. However, in this article, we are only interested in the size of deductions for employees, since this topic has some features.

So, if you are officially employed in any organization, you do not need to personally file a declaration. This is due to the fact that the functions of a tax agent for employees are performed by their own employer. His responsibilities include calculating the amount of mandatory contributions with their subsequent transfer to the state budget.

The accountant of the organization must know how much personal income tax is calculated from the salary. This will allow you to correctly perform calculations and in the future not have difficulties with representatives of the tax service.

From what income is paid?

An interesting fact is that employed individuals are required to pay personal income tax not only on wages, but also on some other income:

• Vacation pay, as well as benefits paid in connection with temporary disability.
• Awards.
• Cash gifts if their set price exceeds four thousand rubles.

Calculation procedure

Knowing how much personal income tax is calculated from salary, it is not difficult to make calculations. The whole algorithm is extremely simple and includes only two components:

• Determining the tax base. This is the total amount of income of an individual, from which personal income tax is calculated. It should be noted that the wages accrued by the employer may not be fully taxed, but may be reduced by the deductions due to the individual. However, this is a separate issue.
• Bet selection. Simply put, you need to know how much personal income tax is calculated from the salary in a particular case. Because the rate atmay differ under certain conditions. Even if the employees work in the same organization.

Account conditions

So, we come to, perhaps, the most important question. How much personal income tax is calculated from wages?

Don't be naive to assume that absolutely all employees have a universal rate of thirteen percent. There are some important conditions under which it can be increased.

How much personal income tax is calculated from wages depends on residence. Let's find out what's behind it.

If during the last twelve months an individual has arrived in the Russian Federation for at least 183 days, he is called a resident and a rate of thirteen percent is set. It is worth noting that the period of 183 days also includes absence for reasons of treatment or education outside the Russian Federation.

How much personal income tax is calculated from salary if an individual does not meet this condition? This, I must say, is a separate issue.

If an individual stays on the territory of the Russian Federation for less than 183 days within twelve months, he is called a non-resident. For such citizens, the legislation establishes an increased rate of 30%

An important condition in this case can be called the fact that the fact of residence is calculated depending on the date on which personal income tax is calculated. When changing status, the tax rate for an individual must also beadjusted.

Exceptions

So, now you know how much personal income tax is calculated from the salary of residents and non-residents of the Russian Federation. However, the law also provides for some exceptions for the latter.

There are four categories of non-residents who are subject to personal income tax at the level of thirteen percent. These include highly qualified specialists, citizens from the EAEU countries, specialists who work on the basis of a patent, refugees.

Formula for calculating personal income tax

Now you know what rates apply for different individuals in the Russian Federation. Accordingly, you will not make a mistake when calculating income tax.

So, the formula for calculating personal income tax is incredibly simple: NBS.

In accordance with the above formula, you need to multiply the taxable base and the rate established by law for a particular individual.

If you already know how much personal income tax is calculated from wages, then the question of calculating the taxable base remains open. Let's look at it in more detail so that in the future the calculations do not cause you any difficulties or difficulties.

How the tax base is calculated

To clarify this indicator, accountants use a simple formula:

D – V.

According to the above formula, you need to know two indicators.

D is the amount of income accruedemployee and are subject to the rate established in accordance with the law. Recall that for non-residents it is 30%, for residents - thirteen.

B - represents the amount of deductions that a citizen can use. For example, social, property, etc. This is a pretty broad topic. For example, if there are minor children, the taxable base is reduced by one thousand four hundred rubles.

So, now you know how much personal income tax is calculated from the salary and how to make these calculations. This will allow employees to make sure that the accounting department correctly performs deductions to the state budget.

Examples

It is not enough to know only the theoretical aspect of the question, how much personal income tax is calculated from the salary. It is also advisable to familiarize yourself with examples of such calculations.

So, let's assume that the salary of a resident of the Russian Federation is ten thousand rubles, and he is not en titled to any tax deductions in accordance with the current legislation.

The taxable base in this case is ten thousand rubles, and the rate applicable to residents is thirteen percent.

Total, in our example, personal income tax will be 1,300 rubles.

And if the same employee has two minor children, the same tax base will be reduced by 2,800 rubles. That is, personal income tax will be charged in the amount of 7,200 rubles. In this case, the amount of tax transferred to the state budget will beslightly lower and will amount to 936 rubles.

As you remember, for non-residents there is a different rate established by Russian law at the level of thirty percent. Accordingly, with the same level of income as in the above examples, personal income tax will already amount to 3,000 rubles.

Payment term

The legislation establishes not only the amount of personal income tax, but also the period of transfer to the state budget.

For example, if an employee was paid remuneration for the performance of duties, personal income tax must be paid on the next day after the settlement date.

From vacation and sick leave, deductions are allowed on the last working day of the month in which the corresponding payments were made.

Special difficulties may arise when paying personal income tax from vacation and sick leave. Let's clarify this nuance.

So, if an employee went on vacation in January and returned in February, the tax is transferred on the last business day of January. Since it is in this month that the transfer of funds to the employee is made.

Summing up

After reading this article, you should have found important questions regarding the deduction of personal income tax from wages. This applies not only to the interest rate set for residents and non-residents of the Russian Federation. Let us remind the readers of one curious feature. Despite the fact that personal income tax is deducted from the income of employees, the state imposes obligations to transfer funds to the state budget on employers.

Another importantthe peculiarity is that personal income tax is charged not only on wages, but also on other incomes of employees that are paid by the employer. For example, this applies to bonuses, vacation pay, sick leave, etc. The rate is the same as for salary.

Individuals have the legally enshrined right to pay personal income tax not on the entire amount of income received, but to reduce them by the amount of tax deductions. This reduces the amount of tax paid.