2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
The taxable base is the payments and rewards that accrue to workers recognized as objects of taxation during the pay period, and to those who have not been subjected to a tax. In addition, these are benefits that are due to some payers. The taxable base is calculated for each employee separately. In this case, income received from other employers will not be included, and taxation will be calculated by each of them separately. The calculation should take into account all categories of mercenaries, as well as the material benefit that they or their family members received from the entrepreneur. The accrued amount of certain remunerations and payments is not subject to taxation.
There are several types of them, among which you can determine not subject to taxation. You should read them.
The first type includes payments made on the basis of contracts of copyright, labor, license or civil law type. Compensation related to:
- compensation for harm associated with any damage to he alth;
- unpaid living or receivingutilities;
- payment in kind;
- dismissal of workers and reimbursement of unused vacation;
- performing various work duties.
In addition, the tax base for income tax does not include travel from the Far North to the place of vacation for employees in this territory and their families, the cost of uniforms or uniforms issued, as well as the amount of travel benefits.
The next type of payment is social and material benefits. The taxable base does not include financial assistance provided to employees by organizations, as well as to mercenaries who have retired due to disability or in connection with retirement, if it does not exceed two thousand rubles per individual per year. The amount of one-time material assistance provided by entrepreneurs is not subject to taxation: victims of terrorist acts on the territory of the Russian Federation, family members of a deceased employee, as well as in case of support to victims of natural disasters and other emergencies.
If we talk about insurance payments, the taxable base does not contain the amount of contributions under the contract of compulsory and voluntary insurance of mercenaries, which provides for compensation for harm caused to their he alth or life. Also, this does not include payment of medical expenses to individuals, provided that it was not made.
Taxable base, in addition to the main types of amounts subject totaxation, also does not include state benefits that are paid in accordance with the legislation of the Russian Federation and the decision of local governments. These include amounts issued in the amount of not more than ten thousand rubles once every three months to each of the members of the trade union at the expense of the relevant membership fees.
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