When performing duties at enterprises, 13% of wages are withheld from employees. Income tax (PIT) is calculated by accountants and depends on the amount of the employee's remuneration. When calculating earnings, the number of days that the employee worked is taken into account, as well as the quality of performance of the job function (for this, a bonus is due, which is also taxed).
It is necessary
- - Tax Code of the Russian Federation;
- - calculator;
- - production calendar;
- - staffing table;
- - schedule of hours worked.
Instructions
Step 1
Russian employers withhold income tax of thirteen percent from employees. Personal income tax is imposed prior to the issuance of remuneration for the work performed to a specialist. Such specifics are adhered to by enterprises that formalize their employees under labor contracts, as well as contracts of a civil nature.
Step 2
In some firms, withholding personal income tax during the issuance of earnings to an employee is not provided. In this case, the specialist is obliged to independently report to the inspection, as well as pay 13% of the income received. To do this, a declaration is filled out, to which a certificate of the amount of the employee's wages for the year of his work in the company is attached.
Step 3
Withholding personal income tax are carried out by accountants for calculations, payroll. In small firms, the calculation of remuneration is done by a person appointed in charge of the given function.
Step 4
The amount of remuneration due to an employee for the performance of his official duties is established by the contract (labor, civil). Wages include salary, allowances, bonuses, additional payments. These payments are permanent, personal income tax is withheld from them. Please note that the lump sum, as well as material assistance, is not subject to income tax. This is enshrined in the Tax Code of the Russian Federation.
Step 5
With a fully worked month, the salary is taken into account, which is spelled out in the staffing table. A bonus for completing the plan is added to it. This payment is referred to as the incentive premium. Additional payments for night time are summed up, if such is provided by the contract.
Step 6
Then 13% is deducted from the received amount. The salary from which personal income tax is withheld is obtained for issuance. The employer reports annually to the inspection by filing a declaration.
Step 7
If an employee went on sick leave, on vacation, the accountant calculates his average earnings. For this salary, the monthly bonus is divided by the number of days in a specific period. The resulting amount is multiplied by the number of days actually worked. 13% of the result is retained.
