Taxable base - a benefits and rewards that accrue workers, recognized the objects of taxation for the pay period, and those for whom it was not imposed Myto.In addition, it benefits considered by some payers.The tax base is calculated separately for each employee.The income received from other employers will not be included, and taxation will be calculated by each of them individually.In the calculation must take into account all categories of mercenaries, as well as the financial benefits derived from a businessman they or their family members.Tax-exempt amount of certain accrued remuneration and benefits.
them, there are several species, among which can be determined not to be taxed.They should be consulted.
The first type include the payments made on the basis of copyright contracts, employment, license or civil type.Taxation not subject to compensation, which are related to:
- compensation of harm associated with any impairment of health;
- unpaid accommodation or receipt of public services;
- payment of allowances in kind;
- dismissal of workers and reimbursement of unused vacation;
- performing various job duties.
In addition, the tax base for income tax does not include travel costs from the Far North to the place of leave for working in the area and their families, the cost of issued uniforms or uniforms, and the amount of benefits for travel.
next type of payment is a social and financial benefits.The tax base does not include the financial assistance provided by employees of the organization, as well as mercenaries fired because of a disability, or in connection with retirement, if it is not more than two thousand per individual per year.Not subject to the amount of one-time financial assistance provided to entrepreneurs: the victims of terrorist acts on the territory of the Russian Federation, members of the family of the deceased employee, as well as in the case of support for victims of natural disasters and other emergencies.
If we talk about insurance payments, the tax base does not include the amount of contributions under mandatory and voluntary insurance mercenaries, provides for the payment to compensate for damage caused to their health or life.Also, it does not include the payment of medical expenses to individuals with the condition that she did not commit.
taxable base, in addition to the main types of amounts to be levied, also includes state benefits, which are paid according to the legislation of the Russian Federation and the decision of local authorities.These include the amount issued in the amount of not more than ten thousand every three months to each of the members of a trade union at the expense of the relevant fees.
