Rate 13 personal income tax. What percentage is income tax on wages. Taxation of individuals

Taxpayers of this type of tax in accordance with Article 207 of the Tax Code of the Russian Federation are individuals - tax residents of the Russian Federation, as well as non-residents of the Russian Federation who receive income from sources in the Russian Federation. It naturally follows that the object of taxation (according to Article 209 of the Tax Code of the Russian Federation) is determined based on the status of an individual:

• for residents of the Russian Federation, the object of taxation is income received by taxpayers from sources in the Russian Federation and (or) from sources outside the Russian Federation;
• for individuals who are not tax residents of the Russian Federation, the tax is calculated from income received exclusively from sources in the Russian Federation.

Personal income tax rates (approved by Article 224 of the Tax Code of the Russian Federation) for 2016:

Personal income tax 30 percent in what cases for foreigners

the basic tax rate is 13%;

2). 35% rate applies to income:

- the cost of any winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods, works and services, if it is more than 4,000 rubles;

— interest income on deposits in banks in terms of exceeding the amount calculated based on the current refinancing rate of the Central Bank of Russia, increased by 5 points, on ruble deposits and 9 percent per annum on deposits in foreign currency;

- the amount of savings on interest when taxpayers receive borrowed (credit) funds in excess of a certain amount, with the exception of income in the form of material benefits received from savings on interest for using loans actually spent on new construction or the acquisition of a residential building, apartment or shares (if the taxpayer has the right to receive a property tax deduction, established by subparagraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation, confirmed by the tax authority in the prescribed manner)

3). 30% rate applies to income:

- all income of individuals who are not tax residents of the Russian Federation, with some exceptions provided for in paragraph 3 of Article 224 of the Tax Code of the Russian Federation, such as, for example, with the exception of the income of a VSK (highly qualified specialist) received from labor activity in the Russian Federation, for which the tax rate will be 13%.

4). 9% rate:

— income from equity participation in the activities of organizations received in the form of dividends.

5). 15% rate:

— income of non-residents of the Russian Federation received in the form of dividends from equity participation in the activities of Russian organizations.

When determining the tax base (Article 210 of the Tax Code of the Russian Federation), all taxpayer incomes received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, are taken into account. Deductions from the taxpayer's income, which may be made on his order, by a court decision or other bodies, do not reduce the tax base. The tax base is determined separately for each type of income, for which different tax rates are established.

Tax deductions for personal income tax are divided into: standard, social, property and professional (Article 218-220 of the Tax Code of the Russian Federation). At the same time, the list of income exempt from personal income tax is quite extensive and is fully presented in Article 217 of the Tax Code of the Russian Federation.

Personal income tax rate 9%

Tax rates for the purpose of calculating personal income tax are established in Art. 224 of the Tax Code of the Russian Federation.

Note

From January 1, 2015, paragraph 4 of Art. 224 of the Tax Code of the Russian Federation, which establishes a personal income tax rate of 9% in relation to income from equity participation, has become invalid.

Personal income tax rates

Dividends received in 2015 and later (including from the profit of 2014) are subject to personal income tax from that date at a general rate of 13%. At the same time, the tax base for income from equity participation is determined separately from other income, in respect of which the personal income tax rate of 13% is applied, taking into account the specifics established by Article 275 of the Tax Code of the Russian Federation. Tax deductions provided for in Articles 218-221 of the Tax Code of the Russian Federation do not apply to such income.

According to Art. 43 of the Tax Code of the Russian Federation, a dividend is any income received by a shareholder (participant) from an organization in the distribution of profit remaining after taxation (including in the form of interest on preferred shares) on shares (shares) owned by a shareholder (participant) in proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.

With regard to income paid to individuals - tax residents of the Russian Federation, recognized as dividends in accordance with paragraph 1 of Art. 43 of the Tax Code of the Russian Federation, until January 1, 2015, the personal income tax rate of 9% was applied, regardless of the periods for which the undistributed profit of the organization was formed. In other words, when paying dividends to individuals from the profits of previous years, a preferential personal income tax rate of 9% was applied. See letter of the Ministry of Finance of Russia dated 11.08.2014 N 03-04-05 / 39854.

According to the regulatory authorities, a part of the net profit distributed among the participants of companies disproportionately to their shares is not recognized as a dividend for tax purposes on the basis of Art. 43 of the Tax Code of the Russian Federation. These payments are taxed at a general rate of 13% (see letters of the Ministry of Finance of Russia dated November 11, 2005 N 03-05-01-04 / 353, the Federal Tax Service of Russia for Moscow dated April 19, 2007 N 20-12 / [email protected], dated 21.08.2006 N 20-12/74629). An essentially similar position was expressed by arbitration courts when considering disputes related to the taxation of personal income tax payments in the form of dividends (see resolutions of the Federal Antimonopoly Service of the North-Western District of January 12, 2006 N A44-2409 / 2005-7, the Federal Antimonopoly Service of the Moscow District of May 25, 2009 N KA -A41 / 4239-09, FAS of the Ural District of December 12, 2007 N F09-10292 / 07-C2, determination of the Supreme Arbitration Court of the Russian Federation of April 10, 2008 N 4537/08). In other words, according to the opinion of the financial and judicial authorities, the overpaid part of the net profit does not meet the criteria of a dividend and a reduced rate cannot be applied to it. All these considerations are relevant until January 1, 2015, since from this date the preferential taxation of dividends at a rate of 9% is canceled, all income from equity participation is taxed at a general personal income tax rate of 13%.

A Russian organization paying dividends is recognized as a tax agent and determines the amount of personal income tax separately for each taxpayer in relation to each payment of these incomes in the manner prescribed by Art. 275 of the Tax Code of the Russian Federation (see letters of the Ministry of Finance of Russia dated 05.04.2012 N 03-04-06 / 3-102, dated 06.10.2011 N 03-04-05 / 3-709, dated 11.13.2007 N 03-04-06- 01/382 and others).

If an individual who is a tax resident of the Russian Federation received income from equity participation in the activities of a foreign organization, the received dividends are also subject to personal income tax. In this case, the amount of tax is determined by the taxpayer independently when submitting a personal income tax declaration to the tax authority at the end of the tax period (see also letters of the Ministry of Finance of Russia dated 05.03.2013 N 03-04-05 / 4-177, dated 04.28.2012 N 03-04- 05/3-565).

In accordance with paragraph 5 of Art. 224 of the Tax Code of the Russian Federation, a tax rate of 9% is set for income:

— received in the form of interest on mortgage-backed bonds issued before January 1, 2007;

— founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007.

Please note that the corporate income tax rate set in paragraphs. 1 p. 3 art. 284 of the Tax Code of the Russian Federation (0%), for the purposes of calculating personal income tax is not applied, since the application of the provisions of one chapter of the Tax Code of the Russian Federation for the purposes of its other chapter is possible only by virtue of a direct indication of this in the corresponding chapter of the Tax Code of the Russian Federation, and chapter 23 of the Tax Code of the Russian Federation does not contain such an indication . See letter of the Ministry of Finance of Russia dated September 10, 2014 N 03-04-06 / 45395.

Personal income tax rates - personal income tax - are defined in Article 224 "Tax rates" of the second part of the Tax Code of the Russian Federation.

personal income tax at a rate of 13%

The basic income tax rate is set at 13 percent. At this rate, individuals who are residents of the Russian Federation determine the tax on income received at the place of work and other income, for example, from renting an apartment, selling cars, etc. However, for a certain number of cases, other income tax rates are provided.

personal income tax at a rate of 35%

35% - for income from any winnings or in the form of prizes received as a result of participation in contests, games or promotional events, if such income or prize value exceeds four thousand rubles.

35% - for income in the form of interest on bank deposits, if the rate on a ruble deposit was higher than the refinancing rate of the Central Bank of the Russian Federation plus five percent, and on a foreign currency deposit the rate was more than nine percent. The tax in this case is calculated not from the entire amount of interest income, but from the amount of excess interest on the deposit, over the specified values.

35% - for income in the form of savings on interest on loans and borrowings. The income from savings on interest on loans is called a material benefit. The material benefit from savings on interest arises, for example, for ruble loans if the interest rate on them is less than two thirds of the refinancing rate of the Central Bank of the Russian Federation. A material benefit on foreign currency loans arises if the interest on such a loan is less than nine percent. In this case, the tax is calculated not from the entire amount of interest on the loan, but from material benefits, i.e. from the excess of the specified values ​​over the interest on the loan.

35% - for income in the form of fees for the use of funds of members of a credit consumer cooperative (shareholders), as well as interest on the use of funds by an agricultural credit consumer cooperative attracted in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative, in part of the excess of the amounts specified in Article 214.2.1 of the Tax Code of the Russian Federation.

personal income tax at a rate of 30%

The personal income tax rate of 30 percent is set for all income received by individuals who are not tax residents of the Russian Federation.

What percentage is personal income tax in 2017-2018?

The exception is income:

- received by non-residents in the form of dividends from Russian organizations, in this case the personal income tax rate for such income is set at 15 percent.

- from the implementation of labor activities specified in Article 227.1 of the Tax Code of the Russian Federation, in respect of which the tax rate is set at 13 percent;

- from carrying out labor activities as a highly qualified specialist in accordance with Federal Law No. 115-FZ of July 25, 2002 "On the Legal Status of Foreign Citizens in the Russian Federation", in respect of which the tax rate is set at 13 percent.

personal income tax at a rate of 15%

Dividends received from Russian organizations by individuals who are not tax residents of the Russian Federation are taxed at a rate of 15%.

personal income tax at a rate of 9%

From 01.12.2015, the tax rate for personal income tax is increased from 9 to 13% in relation to income of individuals received in the form of dividends from 1 January 2015. (According to Federal Law No. 366-FZ of November 24, 2014) In this regard, income from equity participation in an organization is determined separately from other income, and it is impossible to apply personal income tax deductions for them.

For residents of the Russian Federation, if they receive income in the form of dividends from Russian organizations, the personal income tax rate on such income is 9 percent. The same rate applies to income from interest on mortgage-backed bonds issued before January 1, 2007.

The text of article 224 of the Tax Code of the Russian Federation on the site "Consultant Plus"

Go to the text of Article 224 of the Tax Code of the Russian Federation on the Consultant Plus website

I look at payments in the calculation. sheet. paid less than accrued and on THIS difference this personal income tax calculated from the first line

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personal income tax rates

The Tax Code provides for five tax rates on personal income:

• tax rate of 9%

• tax rate of 13%

• tax rate of 15%

• tax rate of 30%

• tax rate of 35%

personal income tax at a rate of 13%

The basic personal income tax rate is compiled and applied to most of the income of individuals who are tax residents of the Russian Federation. First of all, such income includes wages, the tax on which is calculated, withheld and paid by the tax agent.

Income taxable at the rate also includes remuneration under civil law contracts, income from the sale of property, as well as some other types of income.

From 01.12.2015, the tax rate for personal income tax is increased from 9 to 13% in relation to income of individuals received in the form of dividends from 1 January 2015. (According to Federal Law No. 366-FZ of November 24, 2014) In this regard, income from equity participation in an organization is determined separately from other income, and it is impossible to apply personal income tax deductions for them.

The procedure for applying certain types of tax rates in relation to the income of individuals and categories of taxpayers is established by Art. 224 of the Tax Code.

personal income tax at a rate of 9%

• dividends by individuals who are tax residents of the Russian Federation from equity participation in the activities of organizations;
• interest on mortgage-backed bonds issued before January 1, 2007;
• income by the founders of trust management of mortgage coverage on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007.

From 01.12.2015, the tax rate for personal income tax is increased from 9 to 13% in relation to income of individuals received in the form of dividends from 1 January 2015. (According to Federal Law No. 366-FZ of November 24, 2014) In this regard, income from equity participation in an organization is determined separately from other income, and it is impossible to apply personal income tax deductions for them.

What is the personal income tax rate on dividends from a foreign company?

Suppose that a citizen permanently residing in the city of Ivanovo is a tax resident, and received this year income in the form of dividends from a company registered in Japan to his current account in a Russian bank in Japanese yen. According to paragraphs. 1 p. 3 art. 208 of the Tax Code, dividends received from a foreign organization are classified as income received from sources outside the Russian Federation. With regard to income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation, a tax rate of 9% is established. Thus, a citizen must calculate the amount of tax in respect of dividends from a foreign company at a rate of 9%.

personal income tax at a rate of 35%

The following income is taxed:

• for the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, from amounts exceeding 4,000 rubles;

How to calculate personal income tax on winnings?

Let's assume that a citizen took part in a competition held by some commercial organization and won an LCD TV worth 34,000 rubles. Since when taxing winnings and prizes in ongoing contests, games for the purpose of advertising goods, works or services, tax is paid only on amounts exceeding 4,000 rubles, the taxable base will be 30,000 rubles.

Personal income tax per employee: 13 or 30

(34,000 rubles - 4,000 rubles), and the amount of personal income tax from the winnings is 10,500 rubles. (30,000 rubles x 35%). If the drawing of prizes was held for the purpose of advertising a manufacturer or seller of goods, personal income tax from the winnings will be 4,420 rubles. (34,000 rubles x 13%).

• in the form of interest income on deposits in banks in terms of the excess of the amount of interest accrued in accordance with the terms of the agreement over the amount of interest calculated:

• for ruble deposits - based on the refinancing rate of the Central Bank of the Russian Federation, effective during the period for which the specified interest is accrued, increased by 5%;
• on deposits in foreign currency, based on 9% per annum.

income in the form of material benefits received from savings on interest on credit funds in terms of the excess:

for ruble loans - the amount of interest calculated on the basis of 2/3 of the current refinancing rate established by the Central Bank of the Russian Federation on the date the taxpayer actually receives income, over the amount of interest calculated on the basis of the terms of the agreement;

for foreign currency loans - the amount of interest calculated on the basis of 9% per annum, over the amount of interest calculated on the basis of the terms of the agreement.

income in the form of a fee for the use by a credit consumer cooperative of funds contributed by shareholders, as well as interest for the use by an agricultural credit consumer cooperative of funds attracted from shareholders in the form of loans, in terms of the excess of the amount of the specified fee, interest accrued in accordance with the terms of the agreement, over the amount of the fee, interest, calculated on the basis of the refinancing rate of the Central Bank of the Russian Federation, effective during the period for which the specified interest is accrued, increased by 5%.

personal income tax at a rate of 30%

The tax rate is set in the amount of all income of individuals, not who are tax residents of Russia, with the exception of income received:

• in the form of dividends from equity participation in the activities of Russian organizations, in respect of which the tax rate is set in the amount;
• from the implementation of labor activities, in respect of which the tax rate is set at 13%;
• from carrying out labor activities as a highly qualified specialist in accordance with Federal Law No. 115-FZ of July 25, 2002 "On the Legal Status of Foreign Citizens in the Russian Federation", in respect of which the tax rate is set at 13%;

A highly qualified specialist is a foreign citizen who has work experience, skills or achievements in a particular field of activity, who claims to receive a salary, in particular, in the amount of at least two million rubles per year (clause 1, article 13.2 of Federal Law No. 115- FZ).

• from the implementation of labor activities by participants in the State Program to Assist Voluntary Resettlement to Russia of Compatriots Living Abroad, as well as members of their families who jointly resettled for permanent residence in the Russian Federation, in respect of which the tax rate is set at 13%;
• from the performance of labor duties by crew members of ships flying the State Flag of the Russian Federation, in respect of which the tax rate is set at 13%.

In Russia, personal income tax is mandatory, one of the main taxes. It is paid by both residents and non-residents of the Russian Federation. Income tax is withheld from wages starting from the first month of employment.

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Most types of income are subject to taxation, except for a part of the list of various types of payments.

The rate is determined depending on the type of profit, respectively, and the calculations will be carried out on the basis of these data.

Tax along with salary. That is, the accountant, having determined the salary, calculates the tax itself. The final amount is issued after deduction.

What it is?

Income tax is the amount that is deducted from wages. The percentage on which the calculation is based is determined.

Any wages are taxable. Personal income tax is not withheld from:

• travel expenses;
• termination benefits;
• compensation for damage received as a result of labor activity and other types.

The legislative framework

Personal income tax is withheld on the basis of the following legal acts:

Income tax on payroll

The tax is also charged from wages every month to the state treasury.

At the moment, the percentage charged from individuals is 13%.

Taxable income

How income is deducted and from what types of earnings depends on what exactly is written in the employment contract, namely:

• salary;
• payment at various rates;
• predetermined amounts;
• premiums;
• seniority allowances;
• various regional rates.

Income tax is strictly obligatory for all employees.

How many percent?

Income tax on wages, how many percent - this question arises primarily from payers.

The Tax Code, and specifically Article 224, determines the rates:

• 13% - withheld from the wages of residents;
• 30% - charged to non-residents;
• 15% - from dividends for non-residents;
• 9% - from dividends for residents.

These rates are used in all organizations operating in the territory of the Russian Federation.

How to calculate correctly?

How to calculate in 2019:

1. Wages are calculated for a certain time, taking into account additional payments and coefficients.
2. It determines which income is subject to taxation.
3. Indicate the status of the taxpayer for the purpose and payment of income tax from salary.
4. Analyze entitlements.
5. Calculate non-taxable income from salary.
6. Calculate personal income tax at a certain rate.

There is a certain formula for how personal income tax is considered:

Personal income tax deductible from salary = Tax base multiplied by the tax rate.

Example

• The woman's income is 75,000 rubles.
• The woman is dependent on 3 minor children.
• This category of citizens has deductions: 1400 r. + 1400 rub. + 3000 = 5800 rubles

In this case, the income tax is calculated as follows:

(75000 - 5800) * 13% = 8996 rubles.

Who doesn't pay?

All citizens of the Russian Federation are required to pay personal income tax. The tax is calculated for each employee separately. The final amount will be transferred to the budget.

The tax reduces the income of individuals. But there is no impact on the company.

How to reduce?

Many are interested in whether it is possible to reduce the amount of tax paid? If a citizen belongs to a certain category, then he is entitled to a deduction.

Return of personal income tax

In some situations, the taxpayer is entitled to a refund of part of the income tax. But there must be reasons for this.

Several categories of deductions are defined:

• standard - Art. 218;
• social - art. 219;
• property - Art. 220;
• professional - Art. 221.

tax incentives

Individuals employed in enterprises can count on various benefits.

• combatants;
• Chernobyl victims;
• disabled people;
• citizens with minor children, incl. guardians, adoptive parents;
• single mothers.

Participants in hostilities can count on a tax break of 500 rubles. This condition is fixed at the legislative level.

Citizens who suffered in the Chernobyl accident, participants in liquidation processes, are entitled to a deduction of 3,000 rubles.

Those who received injuries in the Second World War, other categories of military personnel who suffered due to hostilities, in accordance with the law, are entitled to a deduction in the amount of 3,000 rubles.

Special conditions are provided by law for parents and guardians of minor children. But in case of exceeding salaries for the year in the amount of 350,000 rubles, the deduction is removed.

Every guardian and parent can count on the benefit. That is, if both work at the same enterprise, then everyone has the right to deduct.

If one writes a refusal to deduct, then the second may be granted a double benefit. The amount is determined based on the number of children.

In practice, there are often difficulties with the possibility of deduction. For example, a citizen has 5 minor children.

Calculations are carried out as follows:

• on the first - 1400;
• on the second - 1400;
• on the third - 3000;
• on the fourth - 3000;
• on the fifth - 3000.

We add up all the amounts and get 11,800 rubles.

The deduction is due if the employee has a dependent child with a disability. The amount is 12,000 rubles for each.

In addition, if a child studies full-time at a university and has a disability of group 1 or 2, then a deduction is also due to him.

This benefit is provided only for parents or adoptive parents. Guardians and trustees are entitled to 6,000 rubles.

Single mothers can also count on the deduction. They receive the amount twice as much - 2800 for each child. For example, a citizen has 2 children, then:

Peculiarities

The simpler the taxation system in the country, the more reliable and successful its task is. In the Russian Federation, for a long time, they fought for a system that ensured the successful functioning of the state.

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As for the salary, the entire payment from the salary of a Russian citizen can be divided into two parts: income tax and insurance payments.

What it is

Personal income tax is a tax on the income of individuals, which is calculated and paid from any income of a citizen.

The tax is calculated if two conditions are met: there is something to tax and there is an indication from which criteria the tax is to be calculated.

There is an object of taxation and a tax base. The first could be income in the form of:

1. Labor payment.
2. Receive rental payments.
3. Prizes, gifts and winnings.
4. insurance payments.

Who should pay

Taxpayers are not only Russian citizens, but also:

A person is recognized as a tax resident not by the calendar year, but by the actual one; the countdown can begin from any date of any month.

Personal income tax for foreign citizens is paid by the employer with whom they have entered into an employment agreement or a civil law agreement.

An exception to this rule are persons who work on the basis of a patent. They partially pay personal income tax in advance when they receive a permit document from the tax service.

There are deductions that reduce the amount of income tax. The most popular of them:

Keep in mind that personal income tax is not deducted from state benefits, pensions, alimony, donor fees, grants to support scientific activities, etc.

Percentage of the rate charged on material gain

The amount of personal income tax is calculated as a percentage of wages and is:

Basic calculation formula

In 2019, personal income tax from the amount of wages is calculated according to the following algorithm:

1. All income related to the payment of the taxpayer's work in the company is added. Income refers to wages, bonuses and other motivational payments.
2. The deductions to which the employee is entitled are considered.
3. The value obtained in the calculation of the preferential deduction is deducted from the amount received.
4. Depending on the status of the employee, the interest rate is determined.
5. Interest is deducted from the amount that takes into account deductions and goes to the federal treasury.
6. In the hands of the employee receives a salary minus withheld tax.

There are such formulas when calculating personal income tax from wages:

1. Personal income tax \u003d (accrued salary - deductions) * rate.
2. Salary in hand = accrued salary - personal income tax.

How to calculate

Income taxes are deducted from the salary every month, which creates the illusion of the current norm. In fact, these deductions, according to the law, are made once a year.

There is a special personal income tax calculator. With it, you can accurately calculate income tax. To carry out the calculation, you need to have data on the amount of salary for the calculated period of time.

Step-by-step calculation on the calculator looks like this:

1. Enter the amount of income. This may be the amount obtained before deducting the tax rate. You can enter funds received on hand to understand how much was deducted from wages.
2. The tax rate is chosen.

After these steps, you need to click on the calculate button. The calculation result is provided below in different rows.

Each line has its own value of the total amount, the amount of tax, the amount of income that the employee will receive in his hands.

If you have a child

If there is a child, the employee is entitled to a tax deduction. When calculating the tax in this case, the formula for calculating the base tax is used, and then the tax deduction is subtracted.

The deduction for one or more children is determined by the Tax Code of the Russian Federation, and its amount depends on the number of dependents. Benefits can be used by both parents, as well as guardians and adoptive parents.

The procedure for accrual and the amount of payments are reflected in Art. 218 of the Tax Code of Russia. The amount of the standard concessionary deduction is equal to:

1. For the 1st and 2nd child - 1400 rubles.
2. For 3 children - 3000 rubles.
3. For a disabled child - 12 thousand rubles. Only 6,000 rubles are credited to guardians and trustees.

It must be understood that the funds are not returned to the taxpayer; personal income tax is simply not deducted from this amount.

Not only parents of minor children can reduce the tax. The deduction can also be used by parents whose children have reached the age of majority, but are studying at a university.

The legal age limit in this situation is 24 years. Both parents are entitled to the mandatory deduction and receive it at the same time.

Please note that the child tax credit is not permanent. After reaching the amount of annual income of 280 thousand rubles. a citizen must pay tax on all income.

In this situation, the right to deduction is valid from January to September, in the remaining months all wages are taxed.

From residents

For the convenience of the employee, the employer often names the amount of the salary after withholding income tax.

You can determine the amount of deduction using two formulas:

1. With tax deducted at a rate of 13%, the employee receives 87%. In this case, salary \u003d handed out amount / 87%.
2. You can determine the amount of tax by multiplying by 0.13 the money received on hand.

From non-residents

Taxation of non-residents is carried out taking into account the intergovernmental agreement on the elimination of double taxation, which exists between the Russian Federation and the state in which the individual is a resident.

The rules for the return of overpaid tax are prescribed in Art. 232 of the Tax Code of the Russian Federation. To do this, an individual must attach the following documents:

1. Evidence that the person is a resident of a state with which Russia has an agreement.
2. Certificate of income on which the payer wishes to be exempt from paying tax.
3. Evidence of payment of tax on this amount in the resident state.

Documents must be submitted within a year after the end of the tax period for which the payer wants to receive a refund of overpaid tax.

When calculating personal income tax for a foreign citizen-patent, the company's accountant must make a request to the fiscal authorities that he can reduce the amount of tax by the amount of the advance paid earlier.

If the answer of the authorized organization is positive, it is possible to reduce income tax on the value of the patent.

If an employee from an allied country works in several organizations, the advance will be considered only in one place. Usually this is the employer who sent the request to the IFTS first.

Income tax for foreign employees is paid in the same manner as for Russian citizens. If a person is employed by a company, the latter performs the functions of a fiscal agent: it counts and sends personal income tax.

Deadlines for transferring money to the budget depend on the type of income received:

Companies that transfer dividends to foreign citizens act as tax agents.

They must withhold and transfer the tax to the state treasury no later than the day following the payment of income.

On the accruals and payments made, tax agents report to the IFTS by submitting certificates 2-NDFL. When filling out reporting documents, it is important to correctly choose the status of a foreign citizen.

Tax-exempt income

There is no need to worry about problems with the tax office if a person receives:

1. State compensation. These can be any payments, such as compensation for lost housing or benefits after layoffs.
2. Inheritance or income by way of donation.
3. Pensions, scholarships or grants, as well as alimony payments.
4. Government benefits, such as child care allowance.
5. State reward.

Video: what part of the salary can be withheld from the debtor

PIT is a personal income tax. This type of collection is one of the direct taxes of our state. Personal income tax deductions are carried out according to the following principle: a certain percentage is deducted from the salary of an individual. In 2019, the main rate is 13%. For certain types of income, different personal income tax rates apply.

Personal income tax is levied on all types of income, both in cash and in kind. This list includes salary, bonus payments, amounts received from the sale or rental of any property, etc.

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APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

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Tax return for payment of tax on wages, bonuses, etc. filled in by the tax agent of an individual. Reporting on the amounts received from the sale of something and the payment of tax must be completed by the individual himself.

Central requirements

What is in the code

In the tax code of the Russian Federation, a separate article is devoted to personal income tax.

It contains five items:

1. The basic personal income tax rate is 13 percent, except for the cases listed in the second paragraph.
2. The personal income tax rate takes a value of 35% in relation to the following types of income:
   • the amount of money received as a result of winning somewhere (lotteries, promotions, various sponsorship events, etc.);
   • interest received on bank deposits, in case of exceeding their amount, which is specified in the second paragraph of Article 214 of the Tax Code of the Russian Federation;
   • money received as a result of savings on interest;
   • income received as a result of the use of finance by persons who are members of a credit-type consumer cooperative.
3. Personal income tax in the amount of 30% is levied on the income of persons who are not residents of our state, with the exception of the following types:
   • income in the form of dividends received as a result of the participation of non-residents in the activities of domestic organizations, companies, enterprises, etc. (a tax of 15 percent is charged);
   • profit received as a result of conducting activities, the types of which are indicated in the first paragraph of Article 227 of the Tax Code of the Russian Federation;
   • income received by a non-resident who is a highly qualified specialist on the basis of federal law 115-F3 (the tax rate is 13%);
   • sums of money received as a result of participation in the state program for the resettlement of compatriots living abroad (the rate is 13 percent).
4. 9% - this tax rate is set for income received through equity participation in the activities of companies in the form of dividends.
5. The personal income tax rate of 9 percent is levied on income received in the form of interest on operations with bonds, mortgage loans, as well as on profits received by the founders of trust management as a result of acquiring mortgage certificates.

statutory period

A tax period is a calendar year or another period of time applicable to certain types of taxes, until the end of which the tax base is determined and the amount of tax payable is determined.

In the 216th article of the Tax Code of the Russian Federation, the personal income tax tax period is from January 1st to December 31st. If the company was registered during the tax period, then its period starts from the date of its creation.

The fifth paragraph of the 55th article of the Tax Code of the Russian Federation contains information on the principle of calculating the tax period in the event of liquidation of the organization. It is counted from January 1, to the day of the complete liquidation of the company.

If an organization is opened and closed within one calendar year, the tax period is counted from the date of registration to the day of liquidation.

Features and Bases

In the process of determining the tax base of each individual, all his income is taken into account, regardless of the form of receipt. In the event that only those deductions are made from the income of an individual on the basis of a court or other authorized bodies that will not affect the size of the tax base. The size of the tax base is determined for each type of income. Depending on the size of the rate used, the size of the tax base is determined according to certain principles.

Briefly, their content is as follows:

• if the standard rate of 13% is used, then the tax base is determined in the form of a monetary expression of income that is subject to taxation, reduced by the amount of tax deductions in accordance with Articles 218-221 of the Tax Code of the Russian Federation;
• if the amount of tax deductions exceeds the actual amount of income received, then a zero tax base is applied to this tax period, the difference is not transferred to the next period;
• when applying other rates than the main one, the tax base is the monetary expression of all income from which tax is levied, while tax deductions are not used;
• all incomes that are applied to the deduction, expressed in foreign currency, are recalculated into rubles according to the exchange rate established by the Central Bank of Russia.

Is a declaration required?

Individuals who have received the following types of income must submit a tax return for the payment of personal income tax:

• remuneration from individuals or legal entities that are not tax agents;
• profit received as a result of the sale of property that has been owned for less than three years;
• income received from sources of various types located outside our state;
• any types of income from which personal income tax was not withheld by tax agents;
• remuneration received in the status of an heir;
• profit in the form of vehicles, shares, real estate, shares, shares donated by someone.

In addition to individuals, a tax return is also submitted by individual entrepreneurs, notaries and individuals who claim a refund of the paid personal income tax.

Refinements in calculations

Standard deductions

Article 218 of the Tax Code of the Russian Federation lists four standard deductions:

In the amount of 3000 thousand rubles	It can be used by citizens with any degree of disability, veterans, people whose main work activity is currently or earlier connected with nuclear power plants, participants in the Great Patriotic War, persons who were injured during military service.
In the amount of 500 rubles	They can be used by WWII veterans, military personnel, etc. (the full list is listed in the 218th article of the tax code of our state). If a citizen meets the conditions of the first and second deduction at the same time, then he has the right to use only the first in the amount of three thousand rubles.
In the amount of 1400 rubles	This deduction is provided at the birth of the first and second child, whose parent (guardian) is an employee of the organization. This deduction can be used until the sum of all wages during one tax period reaches 280 thousand rubles. If it was not possible to use it, then such a right is retained for the next tax period.
In the amount of 3000 thousand rubles	This deduction is granted to those employees who are the parent (guardian) of the third, fourth, etc. child. As well as the third deduction, it can be used until the moment when the total salary during one tax period does not exceed 280 thousand rubles.

In addition to the four standard deductions described, there are also social, property and professional deductions. They are described in detail in articles 219 to 221 of the Tax Code of the Russian Federation, respectively.

Loan interest

Relations under a loan agreement between a credit institution and an individual are regulated by Article 42 of the Civil Code. There are no restrictions in the provisions for drawing up a contract. Therefore, when taking into account the rate for the temporary use of credit funds during the term of the loan agreement, no debt will arise upon repayment (if the corresponding clause is indicated in the agreement).

The procedure for receiving and returning funds does not depend on the type of person who issued the loan. The repaid loan is not considered profit, since profit is the interest received.

The amount will be subject to personal income tax at different rates, depending on whether the individual is a resident or not. Tax is paid at the place of registration of tax agents in authorized structures, in accordance with the seventh paragraph of Article 226.

Withdrawal from foreigners

Representatives of other states carrying out their labor activity (visa-free type) on the territory of the Russian Federation are required to pay a tax in the amount of 1216 rubles every calendar month.

Citizens working for an individual determine the amount of personal income tax based on the proceeds. The transferred advances for the current tax period are deducted from the amount received.

From the income of citizens of other countries working in the territory of our state to a legal entity or an individual entrepreneur, the tax is paid from the assets of the employer. In turn, advance payments are deducted from wages. They are calculated during the tax calculation process. Those amounts that cannot be credited are not considered an overpayment, therefore, they are not refundable.

Personal income tax rates for residents and non-residents

To calculate the amount of personal income tax, the payer or the tax agent must calculate the product of taxable income by the established rate. As already mentioned, the main rate is 13 percent, but there are exceptions in which a higher rate is used.

Tax rates for residents of our state:

Personal income tax rates for non-residents of the Russian Federation:

Type of income	Bet size
Wages, bonuses and other types of income from employment for: visa-free immigrants; citizens of the states that are members of the EAEU; highly qualified specialists; refugees.	13%
Wages, bonuses and other types of income from employment for all other types of non-residents.	30%
Profits from doing business.
Profit received as a result of the conclusion of transactions for the sale of property.	15%
Profit in the form of interest on the deposit	30%
Profit generated by savings on interest
Various winnings, prizes, etc.

personal income tax (personal income tax)

Personal income tax is a tax that is levied on salaries and other incomes of individuals, as well as on the income of individual entrepreneurs on the general taxation system (the outdated name is “income tax”). In most cases, the tax rate is 13%. Today we are publishing an article dedicated to Chapter 23 of the Tax Code of the Russian Federation "Income Tax on Individuals". It describes in an accessible, simple language the procedure for calculating and paying personal income tax, tax rates, tax deductions for personal income tax and the deadlines for submitting reports. This material is part of the Tax Code for Dummies cycle. Please note that the articles in this series only provide an overview of taxes; for practical activities, it is necessary to refer to the primary source - the Tax Code of the Russian Federation

• individuals who are tax residents of the Russian Federation (that is, individuals who actually stay in Russia for at least 183 calendar days within 12 consecutive months). For residents, income received both in the Russian Federation and abroad is subject to taxation.
• individuals who are not tax residents of the Russian Federation (that is, individuals who actually stay in Russia for less than 183 calendar days within 12 consecutive months). For non-residents, only income received from sources in Russia is subject to taxation.

Tax base for personal income tax (on what the tax is charged)

Personal income tax is charged on income that is divided into two categories: received from sources in the Russian Federation and received from sources outside of Russia. “Russian” personal income tax includes wages, remuneration for work and services performed in our country, dividends and interest issued by Russian companies, proceeds from the sale or lease of property located in the Russian Federation, and some other types of payments.

The list is open, and it contains such an item as "other income received by the taxpayer as a result of his activities in the Russian Federation."

The list of income from foreign sources resembles the list of "domestic" income. It is also open and contains a clause on “other income”.

What income is not subject to income tax

Chapter 23 of the Tax Code, dedicated to personal income tax, lists income exempt from personal income tax. These include state benefits (excluding sick leave) and statutory compensation payments.

In particular, compensations related to dismissal (with the exception of compensation for unused vacation) and reimbursement of travel expenses are not subject to personal income tax. At the same time, some types of travel allowances are not subject to personal income tax in full (for example, travel to and from the destination), others - within a certain limit. So, daily allowances are limitedly exempted from personal income tax. For Russian business trips no more than 700 rubles. per day, with foreign - no more than 2,500 rubles. in a day.

Other types of non-taxable income are also mentioned in the list. We add that the list is closed.

personal income tax rates

The basic personal income tax rate is 13 percent. It is it that applies to income in the form of wages and in the form of proceeds from entrepreneurial activity received by an individual entrepreneur. Since 2015, the same rate has been applied to dividends paid to residents of the Russian Federation.

For some types of income other values ​​are entered. For example, for winnings and prizes in the amount of more than 4,000 rubles. per annum at a rate of 35 percent.

Calculation of personal income tax

To calculate personal income tax, you need to determine the tax base (that is, the amount of taxable income) and multiply it by the appropriate tax rate. As a result, you will receive the amount of personal income tax. For income falling under different rates, the bases are determined separately. Please note: the tax base for dividends must be determined separately from other income. That is, when calculating personal income tax on dividends and personal income tax on wages, two different tax bases should be calculated (despite the fact that the rate for these payments has been the same since 2015).

The tax base is calculated on an accrual basis from the beginning of the tax period, which is equal to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base starts from zero.

For payments taxed at a rate of 13 percent, the base is reduced by so-called tax deductions. In this case, you need to sum up all taxable income, subtract tax deductions, and multiply the resulting figure by 13%. If it turned out that the income is less than the deductions, then the base is assumed to be zero. At the same time, the negative difference between income and deductions in the general case is not carried over to the next year, and the losses of previous years do not reduce the tax base of the current period.

For payments taxed at other rates, tax deductions do not apply. Here, the amount of personal income tax is determined by directly multiplying the taxable income and the rate. In relation to income from equity participation in an organization (that is, dividends received by tax residents of the Russian Federation), tax deductions cannot be applied either (although the rate for them is 13%).

Tax deductions for personal income tax

There are five types of personal income tax deductions: standard, professional, and investment.

Standard deductions are listed in the Tax Code article. According to it, all individuals with children are entitled to receive a monthly deduction in the amount of 1,400 rubles. for the first child, 1,400 rubles. for the second child and 3,000 rubles each. for the third and each subsequent child. "Children's" deductions are provided up to the month in which the employee's salary from this employer, calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles.

Standard deductions for personal income tax apply only to income received from one of the employers at the choice of the taxpayer. In other words, if a person works in two or more jobs, he can receive standard deductions in only one of them.

Professional deductions are due to individual entrepreneurs and those who are engaged in private practice. Also, the right to this type of deduction is given to persons performing work or services under work contracts, and those who receive royalties (Article NK RF).

Professional deductions are equal in amount to the documented expenses associated with the relevant activity. In fact, the definition of such deductions for individual entrepreneurs is similar to the definition of expenses for. If there are no documents confirming expenses, deductions are provided according to the standards (for entrepreneurs, this is 20 percent of the income received).

Social and property deductions for personal income tax will be of interest to those who have heard about the return or reimbursement of personal income tax - for example, about the return of personal income tax for education. Persons who have spent money on education, treatment, charity, non-state pension insurance, voluntary life insurance and additional contributions to the funded part of labor pensions (Art. Tax Code of the Russian Federation) can apply.

Property deductions are provided to those who have incurred costs in connection with the sale, purchase or construction of real estate (Article TC RF).

Since January 1, 2015, the Code has been supplemented with an article of the Tax Code of the Russian Federation “Investment tax deductions”. An investment deduction is possible, in particular, in the amount of a positive financial result obtained from the sale (redemption) of securities circulating on the organized market, if they were owned by an individual for more than three years.

When the taxpayer independently calculates personal income tax

Individual entrepreneurs and persons engaged in private practice (notaries, lawyers, etc.) themselves take into account income from their activities, accrue personal income tax and pay it to the budget.

In the general case, those who receive income from the sale and rental of property, income in the form of winnings in the lottery or other gambling games, as well as income from any foreign sources (the latter applies only to residents) independently calculate the tax.

In addition, the following persons must personally calculate and transfer the tax to the budget: those who received gifts from individuals who are not registered as individual entrepreneurs (with the exception of property, cars and shares donated by relatives); heirs of copyrights for works of art, scientific discoveries, etc.

Finally, individuals who received money from an employer (or other tax agent) who, for one reason or another, did not withhold tax, are obliged to pay personal income tax. In 2015 and earlier, individuals were required to independently calculate the amount of tax and file a declaration. Starting from 2016, the calculations are made by the tax authorities. They fix the amount received in the notification, which is sent to the address of the individual. The latter can only transfer money on the basis of the notification received. There is no need to submit a declaration.

When is the tax agent involved in the calculation of personal income tax

Organizations and entrepreneurs that pay wages to their employees are tax agents for personal income tax in relation to them. This means that it is the employers (and not the employees themselves) who must accrue personal income tax on the amount of the salary, withhold the tax and transfer it to the budget. The same rule applies to dividends that the company pays to its founders - individuals.

In practice, the accounting department usually deals with the calculation, as well as withholding and paying personal income tax.

Let's take an example. Let's say the remuneration of employee Fedorov for the month worked was 40,000 rubles. The accounting department calculated that the tax on Fedorov's salary is 5,200 rubles. (40,000 rubles x 13% *). The accountants transferred this amount to the budget, and 34,800 rubles were given to Fedorov. (40,000 - 5,200).

When calculating personal income tax, the accounting department of an organization - a tax agent (or an individual entrepreneur - a tax agent) does not take into account the amounts paid to the employee by other organizations or entrepreneurs. At the same time, with regard to own payments, the condition must be observed: the amount of withheld tax should not exceed 50 percent of the amount paid to the employee. Agents are required to keep records of income, deductions and tax withheld for each individual in specially designed tax registers. As a rule, the 1-NDFL form is taken as the basis for such a register and information is added to it about the dates of withholding and transfer of tax to the budget.

In addition, agents must, at the request of individuals, issue income certificates to them.

Agents are not entitled to transfer personal income tax at their own expense. It is also not allowed to prescribe in the contracts that the agent assumes the obligation to pay personal income tax. If, for some reason, the agent could not withhold tax from the income of an individual, then no later than March 1 of the next year, the accountant must notify both the individual and his tax office in writing (for this, the usual certificate of income is used) .

If the agent has withheld an excessive amount of tax, he must inform the employee within 10 days. He, in turn, has the right to write an application for a refund, and the agent is obliged to return the money within three months. A refund is possible at the expense of upcoming personal income tax payments, and not only for this employee, but also for other employees of the company. In the event that this money is not enough to return, the agent can submit an application to his IFTS, and she will transfer the missing amount from the budget.

Payment of personal income tax by an entrepreneur who hired employees

An individual entrepreneur who pays salaries to employees acts in two capacities. He must independently calculate the tax on his income, as well as withhold personal income tax from the salary of the staff. Thus, an individual entrepreneur is both a taxpayer and a tax agent. Accordingly, he needs to fulfill the duties related to the calculation of "his" tax (calculate, pay to the budget and report to the inspection), as well as fully fulfill the duties of an agent.

Some individuals not only receive a salary, but also have other sources of income (for example, they are engaged in business, rent property, etc.). In this case, it is necessary to distinguish between income on which it is necessary to calculate the tax independently, and income from which the tax is withheld by the agent-employer. For "independent" income, it is necessary to accrue personal income tax, pay it to the budget and report to the tax office.

When and where to transfer personal income tax

Now we will tell you what the terms for transferring personal income tax to the budget depend on. In the general case, tax agents transfer personal income tax on a monthly basis no later than the day following the day the income is paid. An exception is made for vacation pay and temporary disability benefits (including for caring for a sick child). The tax withheld from these payments should be transferred to the budget no later than the last day of the month in which they were paid.

Income tax must be paid to the budget at the place of registration of the tax agent. If the employer organization has, then the tax on the salary of its employees must be transferred to the budget at the location of the unit. In the event that a separate subdivision has concluded a civil law contract, personal income tax from remuneration should be transferred to the budget at the location of the subdivision. Entrepreneurs on PSN and "imputation" must transfer tax from the salary of their employees at the place of business (and not at the place of residence).

When paying personal income tax, agents must comply with the following rule. The amount of tax exceeding 100 rubles should be transferred in the usual manner, and the amount less than 100 rubles. pay later, together with the next month's tax.

Entrepreneurs and those who are engaged in private practice three times a year transfer advance payments for personal income tax. The first time - for January-June no later than July 15 of the current year, the second time - for July-September no later than October 15 of the current year and the third time - for October-December no later than January 15 of the next year. The basis for the transfer of personal income tax is a tax notice sent by the inspection. The tax authorities themselves calculate the amount of advance payments on the basis of a declaration filed by the entrepreneur. The total amount of personal income tax for the tax period must be transferred to the place of registration of the individual entrepreneur no later than July 15 of the next year.

Persons who independently calculate personal income tax, but are not engaged in entrepreneurship or private practice (landlords, copyright heirs, etc.), do not make advance payments. They transfer money once (no later than July 15 of the next year) at their place of residence.

Fines and penalties for personal income tax

In the event that the tax agent transferred the tax late, he is obliged to pay personal income tax penalties for each calendar day of delay. The first day of delay is the date following the day when the employer was supposed to transfer (but did not transfer) income tax. The last day of delay is the date preceding the date of tax transfer.

The amount of penalties depends on the current refinancing rate of the Central Bank. Tax agents - individuals (including entrepreneurs) must pay penalties for each day of delay in the amount of one three hundredth of the refinancing rate multiplied by the amount of personal income tax arrears.

The following rules are established for tax agents-organizations. If the delay does not exceed 30 calendar days, the amount of penalties for each calendar day of delay is one three hundredth of the refinancing rate, multiplied by the amount of personal income tax arrears. If the delay exceeds 30 calendar days, the interest is calculated in two parts. The first part is equal to one three hundredth of the refinancing rate, multiplied by the amount of personal income tax arrears, for each calendar day of delay, starting from the 1st and ending with the 30th (inclusive). The second part is equal to one hundred and fiftieth of the refinancing rate, multiplied by the amount of personal income tax arrears, for each day of delay, starting from the 31st.

We add that penalties in the amount of one three hundredth of the refinancing rate for each calendar day of delay must be paid by those individuals who themselves transfer personal income tax from their income.

In addition, tax agents who did not withhold tax from the salaries of employees and (or) did not transfer it to the budget on time, inspectors will impose a personal income tax penalty. The same will happen if income tax is withheld and (or) not transferred in full. This fine is provided for in the article of the Tax Code of the Russian Federation and amounts to 20% of the amount of tax to be withheld and (or) transferred.

It is possible that a tax agent who did not withhold personal income tax from the salary of employees and transferred it to the budget from his own funds will also have to pay a fine under the article of the Tax Code of the Russian Federation. The same applies to employers who have transferred income tax before they have paid the salary. Although this is not explicitly stated in the Tax Code, this is exactly what the inspectors think. Judicial practice is inconsistent. There are decisions made in favor of the IFTS (see ""), but there are also decisions made in favor of employers (see "").

For entrepreneurs and persons engaged in private practice, a fine is also provided for non-payment or incomplete payment of personal income tax. The penalty is 20% of the unpaid tax. If the inspectors consider that the tax was not paid intentionally, then the amount of the sanction will be 40% of the unpaid tax amount (Article TC RF).

Declaration on personal income tax and reporting deadlines

The most important issue for a taxpayer or an accountant is the deadline for submitting personal income tax returns. Let's see who, how and when reports on personal income tax.

Entrepreneurs and private practitioners are required to file tax returns. Those who began to receive income in the middle of the year submit a declaration indicating the estimated income. If it later turns out that the actual income deviates more than 50 percent from the estimated income (or from the previous year's income), you must file another declaration, which should indicate the new estimated income.

At the end of the year, individual entrepreneurs and "private traders" submit a declaration no later than April 30 of the next year. In the event that the activity ceased in the middle of the year, it is necessary to submit a declaration within five days from the date of termination (the tax accrued on such a declaration must be transferred no later than 15 calendar days from the date of filing the declaration).

Persons who independently calculate personal income tax, but are not engaged in entrepreneurship or private practice, are required to submit a declaration based on the results of the tax period no later than April 30 of the next year. In addition, those who apply for social or property deductions submit an annual declaration.

Tax agents must once a year, no later than April 1, submit to the inspection certificates of income for the past tax period by. In the general case, they are filled out for each individual who has received income from this company or entrepreneur. In addition, starting from 2016, tax agents are required to submit a quarterly calculation of. It includes generalized information on all individuals who received income from a tax agent. The calculation is submitted within the month following the first quarter, half year and nine months. At the end of the year, 6-NDFL is submitted no later than April 1 of the year following the reporting one.

What penalties are provided for those who failed to report on personal income tax on time

Tax agents who do not submit certificates in the form 2-NDFL on time must pay a fine of 200 rubles. for each certificate (clause 1, article of the Tax Code of the Russian Federation). For tax agents who do not submit a timely calculation in the form of 6-NDFL, a sanction is provided under paragraph 1.2 of Article TC RF. Its size is 1,000 rubles. for each full or incomplete month from the day set for the delivery of the calculation.

If a tax agent, who is obliged to report on personal income tax in electronic form, submits certificates or calculations "on paper", he will be charged a fine under the article of the Tax Code of the Russian Federation. The amount of the fine is 200 rubles. for every reference and every calculation.

Payers of personal income tax, who independently submit reports on this tax, will also be held liable for late submission of a declaration in the form 3-personal income tax. The amount of the fine is equal to 5% of the unpaid amount of income tax payable on the basis of this declaration, for each full or incomplete month from the date set for the submission of the declaration. At the same time, the size of the sanction cannot exceed 30% of this amount, and should not be less than 1,000 rubles. (Clause 1, Art. Tax Code of the Russian Federation).

* For simplicity, we considered the situation where the employee is not provided with tax deductions.