When paying employees wages, the employer is obliged to withhold and transfer personal income tax (PIT) to the budget. When calculating, it is necessary to take into account the peculiarities of its accrual for different categories of citizens, as well as tax benefits established by Chapter 23 of the Tax Code of the Russian Federation.
It is necessary
Tax Code of the Russian Federation
Instructions
Step 1
Determine the tax base - the amount of the employee's income, which is subject to personal income tax at a rate of 13%. It includes most payments: salary, bonuses, vacation pay, temporary disability benefits, material assistance exceeding 4,000 rubles, compensation for the use of personal vehicles, etc.
Step 2
Please note that a number of employee benefits are tax exempt. These include the amount of financial assistance for the birth of a child, not exceeding 50,000 rubles, travel expenses, including daily allowance at the rate of 700 rubles per day on a business trip in Russia and 2,500 rubles - abroad, benefits for pregnancy and childbirth, as well as other reasons listed in Article 217 of the Tax Code of the Russian Federation.
Step 3
In the next step, determine the amount of personal income tax benefits to which the employee is entitled, that is, tax deductions. For employees affected by radiation as a result of the accident at the Chernobyl nuclear power plant or PA "Mayak", who took part in the elimination of the consequences, invalids of the Great Patriotic War, military personnel who received disabilities as a result of hostilities, a monthly deduction of 3,000 rubles is provided. Heroes of Russia and the Soviet Union, people with disabilities from childhood, as well as people with disabilities of groups I and II, parents and spouses of dead servicemen and other categories of persons specified in Art. 218 of the Tax Code of the Russian Federation.
Step 4
If the employee has children, monthly deduct 1,400 rubles for the first and second child and 3,000 rubles for the third and subsequent children from the tax base until the amount of income exceeds 280,000 rubles. For a single parent, use double the deduction. If there is a disabled child in the family, reduce the tax base by 3000 rubles for each of the children.
Step 5
In addition, when the employee submits the relevant documents, draw up a deduction for the amounts spent on the purchase or construction of housing, training, reimbursement of medical treatment costs, donations to charity, participation in the pension co-financing program, etc. Keep in mind that if the total amount of standard and social deductions is equal to or exceeds the employee's income, he is exempt from personal income tax for the calculated month.
Step 6
The next step is to calculate the amount of tax to be withheld and paid to the budget by multiplying the tax base by the tax rate of 13%. Round the resulting number to a whole: discard the amounts from 1 to 49 kopecks, and round up the amounts of 50 kopecks or more up to the full ruble.
Step 7
Please note that all other deductions, in particular alimony, enforcement of orders of execution, etc., are made after the payment of personal income tax and do not reduce the tax base.
