The unified social tax is a tax that existed before January 1, 2010. From 01.01.10, this tax was replaced by contributions to the Pension Fund and social insurance funds. If you need to calculate the unified social tax, follow the following algorithm.
Instructions
Step 1
First, determine the tax base. The tax base (the amount from which tax is paid) is the amount of income of an individual (employee). It can be received by him in the form of wages, that is, under labor contracts., Or in the form of other payments that are issued under civil law contracts: royalties, payment for work performed, etc. At the same time, the payers of the unified social tax were organizations and individual entrepreneurs using hired labor.
Step 2
Determine the tax rate. The tax rate has a regressive scale, that is, a lower percentage is withheld from a larger amount. So, from the amount from 0 to 280,000 rubles. the tax scale looks like this: Federal Budget (FB) - 6%, Pension Fund of Russia (PFR) - 14%, Territorial Compulsory Health Insurance Funds (TFOMS) - 2%, Federal Compulsory Health Insurance Fund (FFOMS) - 1, 1%, Social Insurance Fund (FSS) - 2.9%. With this distribution, the normal burden on the salary of an employee is 26%. The second limit and the second scale are intended for income from 280,001 rubles. up to 600,000 rubles. inclusive: FB - 2.4%, PFR - 5.5%, TFOMS - 0.5%, FFOMS - 0.6%, FSS - 1%. Both the third limit and the third scale are intended for incomes over 600,000 rubles: FB - 2.0%, PFR - 0%, TFOMS - 0%, FFOMS - 0%, FSS - 0%.
Step 3
Multiply the tax base (salary) by the deduction rates on the appropriate scale. For example: the employee's salary is 60,000 rubles. Then the rate of the unified social tax is: 6 + 14 + 2 + 1, 1 + 2, 9 = 26%. The amount of the unified social tax to be paid to the budget: 60,000 rubles. * 0.26 = 15 600 rubles. In this case, the amount of wages should not be reduced by the amount of income tax. Thus, there was a double taxation of the same amounts.
