If you strictly follow the letter of the law, only personal income tax (PIT) is paid from salaries as of 2011. It is withheld by the employer from the amounts accrued to the employee and transferred to the budget. Additionally, the company makes contributions to various off-budget funds, but these are no longer taxes, therefore they deserve separate consideration.
It is necessary
- - information about the employee's salary;
- - a calculator or accounting program on a computer.
Instructions
Step 1
In most cases, the personal income tax rate is 13%. The tax is calculated simply. It is enough to take a calculator and use a special option to calculate 13% of the employee's salary. Or, in the old fashioned way, divide its size by 100, and multiply the result by 13. Simply put, out of every 10 thousand rubles accrued to the employee. the employer owes 1, 3 thousand rubles. keep to the budget, and transfer the remaining 8, 7 thousand to the employee's bank account or give him out in cash.
Step 2
A slightly different alignment if the employee is not a tax resident of the Russian Federation. This is the name of a person who, having income in Russia, spends more than six months a year outside its borders. For example, he is on a long business trip abroad or lives there permanently, and works for a Russian company remotely. For him, the personal income tax rate is 30%. This means that it is necessary to withhold 30% of his salary (or, dividing this amount by 100, multiply not by 13, but already by 30) and transfer the withheld amount to the budget. So from the accrued 10 thousand rubles. 3 thousand rubles are due to the budget, and 7 thousand rubles are paid to the employee.
Step 3
By default, a foreigner is considered a non-resident in the first six months of his stay in Russia. Therefore, within six months from the date of entry into the Russian Federation (the period is calculated by the date in the migration card and the mark in the passport), he is considered tax at a rate of 30%, and then at 13%. If a foreigner left the Russian Federation during this period, the situation becomes more complicated. Time spent abroad is not included in this count. So it is necessary to calculate by the days of his stay in the Russian Federation, when he accumulates a total of more than 6 months during a calendar year and becomes considered a resident, which will give reason to consider his tax already at a rate of 13%.
