Salary taxes: everything you need to know to everyone

How taxes are levied on wages and how much - everyone should know about this. As well as in which cases you can get a "tax deduction", i.e. Reduce their amount. Not every employer or accountant is ready to tell you what to do in order to receive such a deduction ...

So, the salary tax according to the current Russian legislation is obliged to pay each working citizen at a rate of 13%. And the higher the salary, the higher the tax amount. Such a norm is established for the replenishment of the state budget, this is the order established in all civilized and developed countries of the world.

How to reduce tax: legal methods

But there are a number of circumstances in which a citizen can expect to reduce the amount levied from him. All of them are spelled out in the law and are called standard tax deductions. For employees who are registered under civil law contracts, a "professional" deduction. Other types of deductions (property) have an indirect relation to wages: the right to this deduction is only for working citizens.

Ordinary deductions can be granted in the amount of 400, 500, 600 and 3000 rubles. The first deduction can apply to all employees until the income from the beginning of the year in the aggregate does not exceed 20 thousand rubles. (For example, in the first 2 months of a calendar year). On the second only Heroes of the USSR or the Russian Federation and others (article 218). Employees with children are entitled to 600 rubles of deduction (for 2 children - 1200 rubles, for 3 1800 rubles, etc.) and only until the moment when their income from the beginning of the year does not exceed 40 thousand rubles. rub. And the biggest deduction is given to war invalids, as well as those affected by the Chernobyl disaster.

Taxes on wages are calculated every month, and if the employee has the right to ordinary deductions, then personal income tax is calculated each time in a smaller amount. First, the salary is calculated, for example, 6 thousand rubles. Then a tax deduction is deducted from the salary amount, for example, an ordinary one of 400 rubles. And only then from the received amount (5600 rubles.) Is calculated 13-percent tax. It will be 728 rubles. Each month, this amount will be deducted from the salary until the amount of wages from the beginning of the year does not exceed 20 thousand. After that, the amount of tax without deductions will be 780 rubles.

To receive a deduction, the employee himself must write an application for a standard deduction. With the application you must provide the necessary documents (for a deduction of 600 rubles - a certificate of the birth of the child). When registering an employment contract in the middle of the reporting calendar year, you must provide the accounting department with a certificate from the place of the previous work (if the income has already exceeded 20 thousand rubles, no deduction is required).

The application can be written only for one of the deductions and it is better to choose the maximum of them. For example, if you put 400 rubles. Deduction, but you are a veteran of the war, write an application for 3000 rubles. And provide the relevant document. If you are a parent (guardian, stepfather or stepmother) and keep a child (children), you are entitled to 400 rubles. Deduction and for 600 rubles. For each child no older than 18 (or no older than 24 years, if he is studying at full-time). If the child is recognized as disabled or in case of death of the spouse, as well as to single parents, guardians and the adopted child, the amount of the deduction is granted in a double amount, but only to the parent, whose dependent is the child.

An employee can not claim a deduction for another job, "part-time", if the main work already provides a deduction. And vice versa. In other words, only one employer can provide a tax deduction. If the combination of posts takes place in the same organization, where the main work, the income from the additional rate is deductible.

How to reduce tax: illegal methods

There is a non-legitimate, but still widespread way to reduce taxes, despite the tightening of legislative norms, is "gray" (employment for low wages, supplemented by large monthly payments of cash that are not fixed anywhere) and "black" wages ( Without official employment).

What payments are not levied?

Taxes on wages are accrued in accordance with the 23rd chapter of the Tax Code of Russia. The content of the chapter establishes the difference between an employment contract and a civil law contract. In the latter case, the tax on personal income is not levied.

There are also accruals on wages, from which taxes can not be calculated (Article 217): from remuneration and lump-sum payments of material assistance (monetary amounts accrued with wages, for example, for an employee's funeral or purchase of medicines), including compensation of vouchers to a sanatorium for Employee and members of his family. For example, if the salary consists of a salary and interest payments, for example, for high sales - the amount of tax will be lower than if the salary was made differently (with a higher salary and small premiums). This is the practice in large firms. Because this approach is beneficial to the manager and subordinates.

However, with allowances, bonuses and other surcharges, 13% are calculated.

All types of official compensation, gifts worth more than 4 thousand rubles. Are taxed. And 13% are taken from the amount of more than 4 thousand rubles. For example, if the cost of a gift is 10 thousand, then the tax will be 13% of 6 thousand rubles.

Punishment to the employer

All taxes on wages are displayed in the accountant's accounts. Each employee has the right to familiarize himself with them, requesting a certificate of 2-NDFL.

For violation of the norms of the Tax Code in Russia, both the administrative and even the criminal liability (Articles 198 and 199 of the Criminal Code) are provided for (the Criminal Code). For example, in accordance with Article 123 of the Tax Code, if taxes on wages are not transferred to the budget, a fine is charged to the employer (20% of the amount that should be transferred).