One of the most common ways to reduce wage taxes is to work on a “gray” (low salary, supplemented by large bonuses) or “black” (no registration) wages. Nevertheless, many seek to legally reduce taxes on the money earned.
Instructions
Step 1
One of the simplest and most common ways is the standard tax deduction. All working citizens are entitled to a deduction of 400 rubles until the total income from the beginning of the year exceeds 20,000 rubles. A hero of the USSR and the Russian Federation can claim a deduction of 500 rubles. Employees with dependent minor children can count on a deduction of 600 rubles. Moreover, a deduction of 600 rubles is provided for each child until the total income since the beginning of the year exceeds 40,000 rubles. The largest deduction of 3,000 rubles is due to war invalids and those who suffered from the Chernobyl disaster.
Step 2
A citizen can receive only one of the required tax deductions. Therefore, the largest of all is selected. A statement is written in the accounting department at the place of work and the corresponding documents are attached to it: a certificate of a hero of the USSR or the Russian Federation, birth certificates of children, etc. If the employee works part-time in another job, the second employer is no longer entitled to deduction. If an employee combines several positions in the same organization, the deduction applies to all of his income.
Step 3
A more difficult way to reduce salary taxation is to conclude a contract for the provision of services for a fee. The firm enters into such an agreement with an employee who has previously registered as an individual entrepreneur with a simplified taxation system. In this case, the employee will have to pay a single tax of 6%, instead of 13% (income tax on a regular salary) plus 150 rubles a month in insurance contributions for compulsory pension insurance. On the part of the employer, such an agreement is also beneficial in that it can include such clauses that cannot be specified in a regular employment contract. For example, the term of the contract for the provision of paid services and the employee's responsibility for early termination of the contract.
Step 4
In accordance with article 241 of the Tax Code, a company is entitled not to a fixed rate of the unified social tax (UST), but to a regressive one - the higher the salary, the lower the rate. However, in order to apply regression, the company must have enough high-paid employees. And in order to use this scheme, another company is registered, to which all highly paid specialists are transferred. Money from the main company is transferred to this company as payment for various services: management, marketing, etc.
