The company cannot do without personnel, and employees need to pay wages. Consequently, all employers are faced with the need to calculate salary taxes. If you do not want to be subject to penalties, then you are obliged to calculate and pay mandatory salary payments to budgetary and extra-budgetary funds in a timely manner.
Instructions
Step 1
Determine the size of the payroll for each employee. This value is defined as the sum of wages minus deductions provided by the state to a certain category of citizens-residents of the Russian Federation. The amount of the benefit ranges from 500 to 3000 rubles and is established by Articles 218-221 and 227 of the Tax Code of the Russian Federation.
Step 2
In addition, an employee's taxable income can be reduced by the amount of expenses for training, medical treatment or charity. In this case, it is necessary to fill out and submit to the tax authorities an appropriate declaration confirming the existence of such costs.
Step 3
Calculate personal income tax, which is equal to 13% of the amount of the employee's payroll for residents of the Russian Federation and 30% for non-residents of the Russian Federation. This tax is determined in full rubles, in accordance with clause 4 of article 225 of the Tax Code of the Russian Federation, and is paid from the funds of the employee. In other words, your employee receives an amount equal to the difference between the statutory salary and personal income tax. The rest of the salary taxes are paid from the employer's funds and do not affect the employee's income in any way.
Step 4
Calculate insurance and savings contributions, which are determined at a rate of 26% and are paid to the Pension Fund of the Russian Federation. This tax is also called compulsory insurance. In addition, the employer is obliged to calculate the contributions to the Social Insurance Fund, which consist of two parts. One is standard and is determined at a rate of 2.9%, and the second is directed to insurance against occupational diseases and accidents and depends on the type of activity of the enterprise. Also, the employer is obliged to pay salary taxes to the federal and territorial health insurance funds, which are calculated at the rate of 3, 1% and 2%, respectively.
Step 5
Pay payroll taxes no later than the 15th day of the next month after the estimated one. Taking into account all benefits and exceptions depending on the type of activity and taxation regime, the size of salary taxes is at least 34.2% of the amount of the wage fund.
