Tax deductions from wages: grounds and procedure

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

The main, and sometimes the only source of income for most citizens is wages, which are considered by tax legislation as the profit of an individual. Salary deductions are made not only in Russia, but also in all countries with a developed tax system.

Taxation of individuals

The state treasury is continuously replenished through the withholding of personal income tax, which is not only a guarantee of the uninterrupted payment of social benefits and salaries to teachers, doctors and other representatives of the public sector, but also the implementation of planned state programs.

Before determining the amount of the deduction from the salary, you need to know exactly the amount of all taxes and contributions, including those paid for the employee by the employer. These types of fees do not affect the final amount of earnings. A completely different matter is personal income tax (tax on personal income). This tax is withheld directly from wages after they are finalized.

Algorithm for calculating taxes withholding

Every worker should knowWhat are the deductions from the salary made by the employer. To determine how much taxes have been withheld, you must follow a short guide:

1. Set the taxable base, that is, the amount from which deductions will be made. It's about wages before taxes. How to do it? The easiest way is to look at the employment contract, which usually states the employee's salary without tax deductions.
2. Determine what tax rate applies.
3. Based on the available data, calculate personal income tax.
4. Make a deduction from the income tax salary, then proceed to the calculation of the amount of insurance deductions and contributions to the Pension Fund of the Russian Federation.

Personal income tax is the main and mandatory deduction. Its payers are all citizens of the Russian Federation and foreigners. Moreover, Russians and foreign citizens permanently residing in Russia and officially employed at an enterprise of any form of ownership pay 13% of their salary every month. Non-residents pay personal income tax in the amount of 30% of income. The procedure for withholding income tax is established by the Tax Code (Art. 224).

Eligible for standard tax deduction

In this case, we do not mean deductions to the state budget, but the opportunity to take advantage of the privilege and save on mandatory payments. Tax preferences are standard and property. The first type of benefits is provided to certain categories of taxpayers. Reduce the taxable base by 3000 rubles. you can:

• persons,who took part in the liquidation of the accident at the Chernobyl nuclear power plant and the Mayak production association;
• Veterans with disabilities of the Great Patriotic War;
• former servicemen with I, II and III disability groups as a result of a combat wound.

Other citizens may also qualify for payroll deductions. Which persons can count on a benefit in the amount of 500 rubles. for each month of the tax period?

• Heroes of the USSR and the Russian Federation, holders of the Order of Glory of any of the three degrees;
• persons who survived the siege of Leningrad;
• former prisoners of Nazi concentration camps;
• disabled people of groups I and II, disabled since childhood;
• citizens who donated their bone marrow to save the lives of others;
• family members of servicemen who died as a result of injury, concussion or injury, who took part in the wars on the side of Russia.

Citizens raising minor children may also qualify for a tax deduction. An amount of 1400 rubles is deducted from the salary, if there is one child dependent on the employee, 2800 rubles. - if the family has two children. For parents with many children, the tax deduction is 3,000 rubles, and 6,000 rubles. have the right to return the legal representatives of a child with a disability. Salary with a tax deduction is also made for older children studying in higher educational institutions on a full-time basis until they reach 24 years of age. The calculation of benefits is carried out by the accountant of the enterprise where he workstaxpayer. As a rule, the deduction from employees' salaries is made during the financial reporting period.

What is the property tax deduction

This benefit is provided to citizens who have purchased housing. A property deduction is an amount that can actually be subtracted from taxable income. After applying the benefits, the tax is charged not on the entire salary, but only on the difference between income and deduction. If personal income tax has already been paid, it can be returned from the budget. Thus, the state partially compensates the expenses of Russians for the purchase of real estate.

The personal income tax deduction more than the salary may well be - this should not be surprising. After all, the maximum amount of benefits when buying a home can reach 260 thousand rubles, which is 13% of 2 million rubles. - the limit value of housing, which the state does not tax. In addition, you can get a deduction for interest if the apartment was purchased with a mortgage. The maximum amount of the preferential tax base is 3 million rubles.

At the same time, attention should be paid to the fact that only officially employed citizens can return 13 percent of the deduction from wages. For example, an individual entrepreneur who pays taxes under the simplified taxation scheme will not be able to use the benefit.

Sample deduction calculation example

First of all, it is necessary to sum up all incomes for the previous tax period and multiply the result by 13%. The amount received is the maximum that a citizen can count on. Nowmonthly wages must be added up before income tax is deducted. How to calculate this and where to get such information if the amount is given out after tax deductions? For convenience, you can use the pay slips for each month worked in the tax period. In the people they are called "tablets". The column "Total accrued" indicates the salary before taxes.

For example, turner Ivanov bought an apartment worth 1.5 million rubles. The maximum tax deduction can be 195 thousand rubles. Ivanov receives a monthly salary of 30 thousand rubles, respectively, for the year his income amounted to 360 thousand rubles. Multiplying this amount by 13%, we get the annual personal income tax, which can be returned from the budget. It is 46,800 rubles. Thus, having worked the entire tax period and paid personal income tax in the amount of the specified amount, Ivanov has the right to apply for a full refund of income tax. The rest of the amount (195,000 rubles - 46,800 rubles=148,200 rubles) the taxpayer will be able to return in subsequent years.

About premiums

The norms of the Tax Code of the Russian Federation determine the obligation of the employer to pay insurance premiums for each employee. Unlike the income deduction from wages, these fees are charged on income. In general, the amount of insurance contributions is at least 30% of monthly earnings. These fees are provided for by civil law contracts or employment contracts for each employee who is not engaged in self-employment.

The general concept of "insurance premiums" refers not onlycontributions to the Social Insurance Fund in case of disability or maternity leave, but also payments to the Pension Fund of Russia, from which pensions and benefits are subsequently paid. For individual citizens, employers pay insurance premiums at a lower rate. Preferential categories include:

• agricultural workers;
• private entrepreneurs;
• non-profit organizations engaged in folk art craft;
• enterprises employing disabled employees;
• social organizations of persons with disabilities,
• other institutions provided for by the RF Tax Code.

In addition to regular monthly contributions to the Social Security Fund and the Pension Fund, the employer is required to pay contributions for injuries. This applies to enterprises whose employees face a high risk of injury, the development of occupational diseases. Employees of such enterprises are subject to compulsory insurance. The amount of the contribution is set by the management, but the law defines its minimum and maximum values - not less than 0.2% and not more than 8.5% of the employee's earnings.

Today, employers pay several types of insurance fees that are mandatory:

• contribution to the Pension Fund of the Russian Federation - you cannot refuse to pay this type of insurance, the amount of payment is 22% of wages;
• he alth insurance - MHI contributions in the amount of 5.1% of earnings en title the employee to apply forfree medical care in budgetary institutions;
• contributions to the Social Insurance Fund - in case of temporary disability and maternity leave, payments in the amount of 2.9% are deducted;
• insurance against accident and occupational diseases - the minimum contribution is 0.2%.

Thus, the employer is obliged to pay for each employee a minimum of 30.2% of wages as insurance premiums. Moreover, the salary before tax is taken into account. For example, an employee is paid 15 thousand rubles a month, but, in addition to this amount, the employer is obliged to pay insurance premiums of 4530 rubles. The salary, taking into account the deduction of taxes, which the employee will receive in his hands, will be 13,050 rubles. To avoid errors, the calculation of tax and insurance deductions should be done by an accountant.

Optional deductions from an employee's salary

All of the above types of tax and insurance fees are mandatory. Now let's dwell on the deductions from earnings, to which only the employer is en titled. The possibility of withholding additional funds is provided for by law, but, unlike mandatory fees, non-payment of which threatens the employer with serious fines, only the enterprise should be interested in receiving these deductions. It has the right to withhold a specific amount from the salary of a subordinate under certain circumstances, but is not required to do so.

Unearned advance payment and refund of travel allowances

Use this type of deduction is allowed only in cases whereemployees go on their annual leave, not having time to work out the advance payment. For clarity, you can imagine a company in which the value of the advance payment is 40% of the salary of employees. Subordinates receive prepayment at the beginning of the month, regardless of how many hours or days they have worked by the time they are paid.

For example, one of the employees went on vacation a couple of days after receiving the advance. Acting in the interests of the company, the accountant has the right to apply the formula for deducting an advance paid in advance from vacation payments. As a result, the employee will receive 40% less vacation pay. In order to avoid all kinds of conflict situations, experts recommend that employers do not set advance payments in the amount of more than 20% of the salary.

In the program, which is used in the professional activities of 1C accountants, the deduction from the salary can be calculated automatically. According to a similar scheme, the amount of retention of other types of prepayment is calculated.

The Labor Code of the Russian Federation (Article 68) contains a list of expenses that an enterprise is obliged to pay to an employee sent on a business trip. Fuel, travel tickets, payment for hotel rooms, purchase of stationery - for all items of expenditure, the employer issues an advance payment to the employee. Returning from a business trip, the employee is required to hand over the travel sheet and report on the expenses incurred. Moreover, it is important to confirm each expense item with documents (check, receipt, invoice, etc.).

If after a tripthe employee has left the funds issued for the business trip, he must return them to the enterprise. If the employee is in no hurry to return the balance, the employer has the right to make appropriate deductions from the salary. How to calculate the amount of debt? It is very simple to do this: all documented expenses must be subtracted from the total amount of the advance allocated to the employee for the trip.

Compensation for property damage

Regardless of whether the employee has a large salary or the minimum wage, the employer has the right to make deductions in order to compensate for material damage only after the guilt of the subordinate is proven. For this, an internal investigation is carried out and all the circumstances of the case are studied in detail. In disputable situations, a commission subordinate to the regional labor inspectorate is invited to the enterprise. Accordingly, the amount of compensation will be determined by the competent authorities, and not by the employer.

If the fault of the employee is proved, taking into account his actions or inaction, the connection between material damage and his motives is determined, this does not mean that the employer can unconditionally recover the necessary amount from the employee's salary. A subordinate who does not agree with the decision of the employer or the labor commission has the right to challenge it in court. As soon as the investigation is completed, the amount of compensation for material damage is assigned, and the employer is empowered to withhold the required amount from the employee's salary. The amount of the deduction should not exceed one fifth of the salary, so it is allowed to keep funds inas compensation, the enterprise can take several months or years, depending on the amount of damage.

From what income taxes cannot be withheld

Labor law provides a list of income that is not subject to taxation and collection. No matter how much the employee owes to the company, only part of the salary can be withheld. For example, funds received in the form of compensation for harm to he alth, occupational diseases and injuries received during the performance of professional duties are not taxed in any way. It is allowed not to pay fees to the state treasury from payments received by persons who have lost their breadwinner in the family.

Child support, one-time payments for the burial of family members and close relatives are also not included in the taxable base. By law, maintenance payments can be collected. No taxes are withheld from pensions.

How to determine the amount of taxes online

You can calculate withholding taxes from wages using an online calculator. On the official portal of the Federal Tax Service www.nalog.ru, in the taxpayer's personal account for individuals, a simple program for calculating taxes and insurance payments is offered for use.

To make an online calculation, you must enter the amount of earnings for a specific period, indicating the right to a tax deduction. With a small salary, personal income tax will also be small, but thanks to the benefit, its size can be reduced. This Internetthe service helps to quickly calculate the amount of wages personally for each taxpayer.

In some cases, it will not be possible to use the calculator without an exact indication of average earnings, the number of days worked in the tax period, overtime hours, fines collected, accrued bonuses, social contributions and other deductions provided for by the employment contract. It is important to enter information about the employee correctly - then the system will give the correct result with information about tax and insurance contributions.

Features of calculating and withholding taxes

Each enterprise has its own rules. Labor and tax legislation suggests that employers use various forms of payment and withholding mandatory budget payments. In accordance with the Labor Code of the Russian Federation, enterprises are recommended to pay wages to employees at least twice a month, while personal income tax and insurance premiums can be deducted once a month.

No obligatory payments are withheld from the advance. As a rule, it is a fixed part of the salary established by the employment agreement. All other payments (sick leave, vacation pay, compensation, etc.) are calculated directly taking into account wages at the end of the month.

It is interesting that the difference between the salary before the deduction of mandatory payments and the “net” earnings received on hand should not exceed 33%, where 13% is the standard personal income tax, and the remaining 20% is the maximum amountbackup deductions.

Issues related to the payroll of employees and the timely deduction of insurance premiums require sufficient qualifications and careful calculation. In case of providing inaccurate or false information about the income of subordinates, the employer faces a large fine.