PIT - common tax reduction on personal income.As one of the so-called payroll, income tax eventually goes to pay for all sorts of public services.
Who and where to pay personal income tax
TO PIT payers are residents of the Russian Federation, as well as non-residents who receive income from Russian sources.
Directly calculation, withholding and payment of this tax deal with employers: companies and individual entrepreneurs, the Bar, private notaries and subdivisions of foreign enterprises.
tax rate of 13% is levied on all payments relating to remuneration, including supplementing the (premiums, bonuses) and compensatory (vacation, sick) character.Hold PIT performed payroll accruals, the tax base is not reduced if the employee pays the debt (including alimony).However, the calculation of personal income tax provides for the possibility of an employee of various tax deductions.
deductions used in the calculation of personal income tax
Tax Code provides for three types of deductions for income tax: standard, social, property.For the last two kinds of natural person must apply to the tax at the place of residence.Standard deductions are available in the enterprise.
In 2012, the procedure for calculating the standard tax deduction has undergone a number of changes that directly affected the calculation of personal income tax in 2012 for almost all categories of workers.First, deductions were abolished in 400 rubles, "the", which up to that time relied absolutely all employees, the amount of income which does not exceed 40 thousand rubles.Second, change the size of the "parent" deductions.From now on, you can reduce the monthly tax base for 1400 rubles for the first two children under the age or 24 years, but are the students (graduate students, interns) full-time training.
parents of many children reduction of taxable income is carried out on a progressive scale: the presence of the third (and any subsequent) child payment of personal income tax will be subject to a deduction of 3,000 rubles.It does not matter the age of the older children, but only the birth order.The decrease in taxable income for 3000 have the right and the parents of disabled children or disabled two higher groups, which are full-time students under the age of twenty-four, and age.
Mothers and fathers lone widowers can get a deduction for each child in double size.The same right is up to the parent and if the other parent in writing waived his right to a reduction of income tax in favor of another.
«Parent» deduction, regardless of their size, to rely only employee until such time as the size of the amount of his income will not be higher than 280 thousand rubles.
Example of calculating personal income tax rate of 13%
Consider the example of the calculation of personal income tax with the new order of deductions.
assume that LLC "StolInvest" has five employees:
- Ivanov D. (Director) - the salary of 60 thousand rubles. 1 child (11 years) pays child support in the amount of 25%.
- Lemesheva AI (accountant) - the salary of 30 thousand rubles. 1 child (14 years old), single mom.
- Raviolin VS (Manager) - the salary of 25 thousand rubles. 3 children (17, 13, 5 years).
- supra RV (Master) - the salary of 15 thousand rubles. 3 children (25, 17, 13 years).
- Ignatov, PR (Master) - the salary of 15 thousand rubles. II group, no children.
In this case, the calculation of personal income tax for the period from January to April will be as follows:
Ivanov D .: (60000-1400) * 13% = 7618.
Lemesheva AI .: (30000-1400 * 2) * 13% = 3536.
Raviolin VS .: (25000- (1400 + 1400 + 3000)) * 13% = 2496.
supra P. .: (15000- (1400+ 3000)) * 13% = 1378.
Ignatov P. R .: (15000-500) * 13% = 1885.
In May, the total income Ivanov ADwill be 300 thousand rubles.As permitted by law limit (280 thous.) Is exceeded, this month the director of deduction will not be provided.Therefore, from May to September, personal income tax calculation would look like this:
Ivanov D .: 60000 * 13% = 7800.
Lemesheva AI .: (30000-1400 * 2) * 13% = 3536.
Raviolin VS .: (25000- (1400 + 1400 + 3000)) * 13% = 2496.
supra P. .: (15000- (1400+ 3000)) * 13% = 1378.
Ignatov P. R .: (15000-500) * 13% = 1885.
In October, the allowable limit of total income will be exceeded and Lemesheva AITherefore, from this month in the company's calculation of personal income tax will be so:
Ivanov D .: 60000 * 13% = 7800.
Lemesheva AI .: 30000 * 13% = 3900.
Raviolin VS .: (25000- (1400 + 1400 + 3000)) * 13% = 2496.
supra P. .: (15000- (1400+ 3000)) * 13% = 1378.
Ignatov P. R .: (15000-500) * 13% = 1885.
And in December, will exceed the permissible limit and income Raviolina:
Ivanov D .: 60000 * 13% = 7800.
Lemesheva AI .: 30000 * 13% = 3900.
Raviolin VS .: 25000 * 13% = 3250.
supra P. .: (15000- (1400+ 3000)) * 13% = 1378.
Ignatov P. R .: (15000-500) * 13% = 1885.
Since Suprova sum total revenues for the year and will not exceed the set limit, it will rely deductions throughout the year.For Ignatov PR opportunity to reduce the income tax base is not limited.
