As accrued payroll taxes and to what extent - it is necessary to know everyone.As well, in some cases, you can get a "tax credit", iereduce their amount.Not every employer or an accountant ready tell you what to do to get this deduction ...
So payroll tax under current Russian law is obliged to pay every working citizen in the amount of 13%.And the higher the salary, the higher the amount of tax.Such a rule is set to replenish the state budget, that such a procedure is established in all civilized and developed countries.
How to reduce the tax: legal methods
But there are some circumstances under which a citizen can expect to reduce the amount charged to him.All of them are prescribed by law and are called standard tax deduction.For employees appointed under contracts of civil law, - "professional" deduction.Other types of deductions (property) are indirectly related to wages: the right to the deduction only active citizens.
usual deductions may be granted at a rate of 400, 500, 600 and 3000 rubles.On the deduction can apply to all employees, as long as the income for the year in aggregate not exceed 20 thousand. Rub.(e.g., in the first two months of the calendar year).In only the second Hero of the USSR or the Russian Federation and others (Art. 218).At 600 rubles deduction are eligible employees with children (2, their children - 1200 rubles., In the third 1800 rub., Etc.) and only until such time as their income for the year will not exceed 40 thousand.rub.And the biggest deduction is granted to disabled veterans and victims of the Chernobyl disaster.
Payroll taxes are accrued each month, and if the employee is entitled to the usual deduction, the personal income tax is charged every time a lesser amount.First, the salary is calculated, for example, 6 thousand. Rub.Then, subtract the amount of salaries tax deduction, such as a conventional 400 rubles.And only then with the amount received (5600 rub.) Is calculated 13-tiprotsentny tax.It will be 728 rubles.Each month, this amount will be deducted from your salary as long as the amount of wages since the beginning of the year will not exceed 20 thousand.After that, the amount of tax without deductions amount to 780 rubles.
To get the deduction, the employee himself must write an application for him the standard deduction.A statement should be provided with the necessary documents (a deduction of 600 rubles - the child's birth certificate).When making an employment contract in the middle of the reporting calendar year should be given to the accounting certificate from the previous work (if the income has already exceeded 20 thousand. Rubles, deduction is not supposed to).
statement can be written to only one of the provisions of deductions and better to choose the maximum of them.For example, if you put 400 rubles.deduction, but you are a war veteran, write a statement for 3000 rubles.and provide relevant document.If you are a parent (guardian, stepfather or stepmother) and keep the child (ren), you have the right and 400 rubles.and the deduction of 600 rubles.for each child under 18 (or older than 24 years if he learn from the full-time).If a child is recognized as invalid or in case of death of a spouse, as well as single parents, guardians, and to adopt a child the amount of the deduction is given twice the amount, but only to the parent, dependent on someone is a child.
employee can not claim a deduction for another job, "in combination" if the main job is already available deduction.And vice versa.In other words, the tax deduction can provide only one employer.If the combination of offices is the place to be in the same organization, where the main work on the income from the additional rate deduction applies.
How to reduce the tax: illegal methods
holds not be legitimate, but is still a common way of tax cuts, despite the tightening of legislation - a "gray" (employment for low wages, which is complemented by large monthly paymentscash, never latched) and "black" wages (without formal employment).
With any back taxes will be charged
Payroll taxes are charged according to the 23th chapter of the Tax Code of Russia.In this chapter establishes the difference between the employment contract and civil law.In the latter case, the tax on income of an individual is not charged.
There are also charges for the salary from which tax calculating impossible (Art. 217) to the remuneration and lump sum financial assistance (money accrued from the salary, for example, the funeral of the employee or the purchase of medicines), including compensation vouchers tosanatorium for the worker and his family.For example, if the salary consists of salary and interest payments, for example, high sales - the amount of tax will be lower than if the wage is different (higher salary and small bonuses).This is the practice in the majors.Because this approach benefits both managers and subordinates.
However, allowances, bonuses and other additional payments of 13% calculated.
All kinds of service payments, gifts worth more than 4 m. Rubles.taxed.And 13% of the amount taken in excess of 4 thousand rubles.For example, if the value of the gift is 10 million, the tax will be 13% of the 6 th. Rub.
punishment employer
all payroll taxes are displayed in the reporting accountant.Every worker has the right to become acquainted with them, by requesting a certificate of 2-PIT.
For violation of the Tax Code in Russia provided (Penal Code) and administrative and even criminal liability (Articles 198 and 199 of the Criminal Code).For example, in accordance with Article 123 of the Tax if payroll taxes are not listed in the budget, from the employer shall pay a fine (20% of the amount that should have been listed).
