Three types of tax deductions are made from the employee's salary. This is income tax or personal income tax, as well as taxes on pension benefits and social security. The latter are paid by the employer.
Instructions
Step 1
On a monthly basis, the employer transfers personal income tax to the budget from the salary of each employee. In this case, he acts as a tax agent, i.e. makes deductions and transfers of funds at the expense of the employee. The employee receives his salary already with a minus of income tax. The tax rate depends on whether the employee is a tax resident of the Russian Federation. If so, the deduction rate is 13%. For non-residents who receive income on the territory of the Russian Federation, it is set at 30%. When calculating the amount of deductions, all the employee's income is taken into account - wages, bonuses, vacation pay, etc. The tax is withheld in the same manner from persons who perform work under work contracts.
Step 2
If the employee is eligible for tax deductions, then income tax is withheld not from the entire salary, but taking them into account. For example, an employee has two minor children, each of whom is entitled to a standard tax deduction of 1,400 rubles. His salary is 20,000 rubles. A tax of 13% will be withheld on the amount of 17200 (20000-1400 * 2). A complete list of categories of citizens who are entitled to a standard tax deduction is given in Article 218 of the Tax Code of the Russian Federation.
Step 3
In addition to income tax, the employer is obliged to pay monthly contributions to the employee's pension provision in the Pension Fund of the Russian Federation, health insurance to the MHIF, and also to social insurance in the FSS. The employer pays these contributions at his own expense and does not withhold them from the employee. On average, the total amount of these taxes is 30% of the salary.
Step 4
The FIU pays 22% of the salary. Previously, all payments were divided into contributions to the funded and insurance parts of the pension, in 2014 all money is transferred to the insurance part. These funds go to payments to current retirees, but are recorded on the employee's personal account. When they retire, they serve as the basis for calculating the amount of payments due to him. Another 5.1% is transferred to the FFOMS. Some employers on a simplified basis can make contributions to the Pension Fund at a reduced rate of 20 or 14%, as well as not pay for health insurance.
Step 5
Also, the employer makes monthly contributions to the Social Insurance Fund. Some of them go to insurance against temporary disability as a result of illness and during motherhood, the other - to protection against accidents at work. Their size is 2.9% in the first case and depends on the insurance rate and the hazard of working conditions - in the second. If an employee falls ill, goes on maternity leave, gets an occupational injury, the FSS compensates him for the funds that were transferred by the employer.
