How much is spent on patients with rare diseases?
In 2021, it is planned to spend about 10 billion rubles from regional budgets to provide care for all patients with life-threatening orphan (rare) diseases, and the federal program provides for expenses of about 35 billion rubles, the head of the project office “Rare (orphan) diseases” of the National Research Institute told RBC public health ON THE. Semashko Elena Krasilnikova. In addition, there are patients with rare diseases that are not included in any of the federal registers, but they are partially provided with disability benefits from regional budgets. It is difficult to say how much is spent on such groups of patients with rare diseases, the expert noted, adding that the epidemiological list of orphan diseases includes about 260 diseases, but only 28 are programmatically designed and funded on the basis of orphan diseases.
Of the announced initiatives, the decision on personal income tax is the most striking and significant in the long term, believes political scientist Alexander Pozhalov. “This is, albeit still quite neat, but a clear step from a flat to a progressive scale and thereby a response to the growing demand of a society that has become victorious in recent years for social justice, a step towards leftist forces,” he adds. High salaries of top management of state corporations irritate the majority of Russian residents, and this decision is addressed specifically to them, notes political scientist Dmitry Fetisov. The change in the personal income tax scale for wealthy Russians is driven more by public demand for social justice rather than by fiscal considerations (60 billion rubles is too small an amount in terms of the budget), the NKR rating agency said earlier in a commentary.
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Kudrin called personal income tax adjustments accurate Economics
Sources from Forbes and RBC reported on the discussion of raising the personal income tax rate for wealthy Russians last week. A source close to the presidential administration told RBC that now “the ideal sanctions-pandemic situation” for increasing the personal income tax rate on high salaries. According to him, the idea of increasing the personal income tax rate was promoted by the former Minister of Economic Development and presidential aide Maxim Oreshkin. The issue of increasing personal income tax was discussed with Prime Minister Mikhail Mishustin and the economic bloc of the government, a government source told RBC. “The first option [of the annual income threshold] was 3 million rubles,” noted RBC’s interlocutor. According to him, Mishustin was initially against it. Earlier in the State Duma, the prime minister spoke out against the progressive scale of personal income tax. “But, given that the amount is quite high and this was the president’s initiative, we settled on the amount of 5 million, or more precisely, more than 5 million,” the RBC source said.
Another source close to the government told RBC that the idea of an increased personal income tax for high-income Russians was worked out at the end of last year during the preparation of the President’s January address to the Federal Assembly. Another RBC interlocutor close to the government said that the topic of increasing personal income tax was discussed a year ago during the work of Dmitry Medvedev’s cabinet, but then the matter did not come to a decision.
Two years ago, Vladimir Putin said that from the introduction of a progressive personal income tax scale, “the fiscal result is almost zero, but there is a lot of noise.” In February 2021, Finance Minister Anton Siluanov, in an interview with RBC, assured that until 2024, taxation principles will remain unchanged, and the issue of progression of personal income tax can be returned in four years.
The other day, the president returned to the campaign agenda for voting on amendments to the Constitution (scheduled for July 1) the topic of “Tereshkova’s amendment” (on zeroing out presidential terms) and did not rule out the possibility of running again if the amendments are approved, Pozhalov recalled. Against this background, an injection of social optimism should increase both voter turnout and support for the amendments, returning to the president some of the voters who had hesitated amid the crisis, the political scientist noted.
The increase in income tax will affect a small share of Russians, but has great potential for expansion in the future, believes Anton Tabakh, chief economist of the Expert RA rating agency. “As with the tax on deposits, mechanisms are probably being worked out to launch a full-fledged progressive tax,” he believes. After “training” on a small group of taxpayers, in a year or a year and a half, it is possible that the personal income tax rate will increase and the income level will be lowered, Tabakh expects. In addition, federalization of part of the personal income tax is being worked out, all income from which now goes to regional budgets. Personal income tax is a regional tax (85% goes to the budget of the subject, 15% to the municipality). However, from the words of the president it follows that an additional tax on wealthy citizens in the amount of 2 percentage points. will be centralized at the federal budget level, from where it will be redirected for the treatment of children.
How to calculate personal income tax in 2021
Personal income tax is a contribution required to be paid when receiving money from almost any source. Absolutely all people are required to do it. And for officially employed persons, deductions are made by their enterprise. Also see “Who pays personal income tax”.
To determine the amount of personal income tax for deduction to the budget, you need to use a simple formula:
PN = S x N
- PN – income tax;
- S – the amount on the basis of which the calculation is made;
- No. – personal income tax interest rate.
EXAMPLE LLC “Style” awarded employee Gusev a salary of 35,800 rubles, as well as a bonus of 11,000 rubles. For him, the personal income tax rate is 13%. How much percentage of personal income tax salary should be transferred to the budget?
Solution: (35,800+11,000) × 13%=6084 rub. – the amount of income tax.
As a result, Gusev will receive in his hands: 46,800 – 6,084 = 40,716 rubles.
It is important to remember that persons who received:
- state benefits for unemployment, pregnancy and childbirth;
- pensions and social benefits;
- scholarships;
- funds from inheritance;
- maternal capital.
Is personal income tax withheld and paid on sick leave?
The answer to the question of whether sick leave is subject to personal income tax is contained in paragraph 1 of Art.
217 Tax Code of the Russian Federation. Temporary disability benefits are excluded from the list of payments not subject to personal income tax. Since the document confirming the employee’s incapacity for work is a certificate of incapacity for work, personal income tax is calculated from the sick leave. Let us recall payments that are not subject to personal income tax (Clause 1, Article 217 of the Tax Code of the Russian Federation):
- lump sum maternity benefit;
- monthly allowance for child care up to 1.5 years;
- monthly compensation for child care up to 3 years old.
A ready-made solution from ConsultantPlus will help you calculate and pay sick leave to employees, including in unusual and difficult situations. Get trial access to the K+ system and immediately see expert recommendations. It's free.
Basic personal income tax rates in 2020
Here are the main personal income tax rates in 2021:
- 13% – salaries and other income of residents, except those taxed at a rate of 35%.
- 35% – winnings, prizes and financial benefits of residents.
- 13% – salaries of non-resident foreigners with a patent, citizens from the EAEU, highly qualified specialists, refugees and those who have received temporary asylum in the Russian Federation.
- 30% – other income of non-residents.
- Dividends are taxed at a rate of 13% for residents and 15% for non-residents.
Next, we will look at the 2021 rates in more detail and provide a breakdown in the tables (for residents and non-residents).
The tax base
The income of individuals received by:
- as a result of alienation of property, provided that this property was owned by an individual for less than 3 years;
- as a result of activities related to the transfer of property for rent;
- from sources located outside the Russian Federation;
- as a result of winnings in the lottery, gambling, competitions, etc.;
- as a result of official work activity;
- as a result of other activities or as a result of a combination of circumstances.
The following types of income are not subject to taxation:
- received in connection with the alienation of property, provided that the property was in the property of the seller for more than three years;
- received as a result of the exercise of inheritance rights;
- received as a gift from close relatives or family members;
- obtained as a result of other circumstances that the law regards as grounds for exemption from personal income tax.
Personal income tax rates for residents in 2021: table
A tax resident is a person who, on the date of receipt of income, has been in the Russian Federation for at least 183 calendar days for 12 consecutive months.
| Type of income | Bet size |
| 1. The cost of winnings, prizes received in competitions, games, and other events for the purpose of advertising goods (works, services). Only income over 4,000 rubles is taxed. Income within the specified limit is exempt from tax | 35% |
2. Interest on deposits in banks in Russia and interest (coupon) on circulating bonds of Russian organizations. In this case, only part of the interest is taxed:
Interest within the specified limits is exempt from tax.
| |
| 3. Material benefits from saving on interest for using borrowed funds in two cases. Firstly, if the loan was received from an interdependent organization (IP) or employer. And secondly, if savings on interest are actually material assistance or a form of counter-fulfillment of an obligation to the taxpayer. Tax is imposed on the difference between the amount of interest calculated on the basis of the terms of the contract and the amount of interest calculated on the basis of:
The exception is material benefits received:
| |
| 4. Payment for the use of funds of members (shareholders) of consumer credit cooperatives, as well as interest on loans issued to agricultural credit consumer cooperatives by their members (associate members). The tax is imposed on the difference between the amount of income calculated on the basis of the terms of the contract and the amount of income calculated on the basis of the refinancing rate increased by 5 percentage points, valid during the period for which the specified income was accrued. Income in the form of fees for the use of funds of members (shareholders) is exempt from tax if the following conditions are simultaneously met:
| |
| 5. Interest on mortgage-backed bonds issued before January 1, 2007 | 9% |
| 6. Income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates. Provided that these certificates were issued by mortgage coverage managers before January 1, 2007 | |
| 7. Income from securities of Russian organizations (except for income in the form of dividends), the rights for which are recorded in securities accounts of foreign holders (depository programs), if such income is paid to persons whose information has not been provided to the tax agent in accordance with Article 214.6 of the Tax Code | 30% |
| 8. All other types of income received by tax residents from sources in the Russian Federation and abroad (including dividends) | 13% |
In what situations does the personal income tax rate of 35% apply?
The personal income tax rate of 35% is established for the following income:
1. Winnings and prizes
Taxation of winnings and prizes received at competitions, events to attract consumer demand for certain types of advertised goods and in games is carried out at a tax rate of 35%. The rate is applied to income, which is calculated as the value of the winnings received minus 4,000 rubles. (Winnings starting from RUB 4,000 are subject to taxation in the case of promotions and competitions). If lottery winnings are considered, with the exception of cases when the lottery is held for advertising, this income is subject to personal income tax at a rate of 13% (see paragraph 28 of article 217 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia No. 04-1-03/588 dated November 1 2005).
For example, a milk producer holds a competition among customers “Collect more sour cream caps and get a prize.” This event is held for advertising purposes and advertises certain products, in this case the advertiser’s sour cream. In this case, prizes will be taxed at a rate of 35% of the prize amount, with the exception of RUB 4,000. If the same company holds a competition among buyers for the best photo with a jar of sour cream or a competition for the best proposal to change its logo, this event will not be considered advertising, and therefore the winning amount will be taxed at a rate of 13% of the full value of the winning, without deduction amount of 4000 rubles.
2. Income in the form of interest on a bank deposit
In general, the bank will calculate personal income tax at a rate of 35% in the case when the amount of accrued interest exceeds the amount of interest calculated in accordance with paragraphs 1, 3, 4 of Art. 214.2, paragraph 2 of Art. 224 of the Tax Code of the Russian Federation, depending on the currency of the deposit:
- If the deposit is in rubles - interest accrued based on the BR refinancing rate, valid during the interest calculation period and increased by 5%, taking into account the fact that in the period from December 15, 2014 to December 31, 2015, the refinancing rate increases by 10 %;
- If the deposit is in foreign currency - interest is based on the rate of 9% per annum.
According to BR Directive No. 3894-U dated December 11, 2015 and BR Information dated October 27, 2021, the value of the Bank of Russia refinancing rate from January 1, 2021 was equal to the value of the BR key rate.
From October 30, 2021, its value is 8.25%. Since the value of the refinancing rate is not a constant value, a situation may occur when a change in the refinancing rate during the validity period of the deposit agreement will lead to an excess in interest. However, if on the date of conclusion of the agreement such an excess was not observed, the amount of interest under the agreement also did not change and, in addition, no more than 3 years have passed since the conclusion of the agreement, in accordance with clause 2 of Art. 214.2 of the Tax Code of the Russian Federation, interest on ruble deposits will not be taken into account as income.
Example of calculation for ruble deposits The depositor entered into a deposit agreement with a Russian bank. The interest rate at the time of conclusion of the agreement was 17% per annum. As we discussed above, in the period from December 15, 2014 to December 31, 2015, the regular refinancing rate of 8.25% increases by 10% and becomes equal to 18.25%. The interest rate under the agreement is 17%, which is less than 18.25%, therefore, the amount of interest received is not subject to personal income tax. Starting from October 30, 2021, the refinancing rate is 8.25%. Accordingly, if a depositor opens a deposit with the same interest rate of 17% per annum, the difference between the amount of accrued interest and the BR refinancing rate increased by 5% will be equal to 17% - (8.25% + 5%) = 3.75%. This amount of interest on the deposit amount is interest income. A personal income tax rate of 35% will be calculated on the amount of this income.
Example of calculation for deposits in foreign currency The depositor made a deposit in US dollars in the amount of 8000. The term of the agreement is 200 days, the interest rate under the deposit agreement is 9.5% per annum. Let's calculate the tax base using the formula:
$8000 * (9.5% - 9%) : 365 days * 200 days = $17.53
Personal income tax will be calculated using the formula $17.53 * 35% = $6.1. This amount is paid in rubles at the Bank of Russia exchange rate on the date of accrual.
Speaking about what rates of personal income tax (NDFL) are applied in various situations, it is also necessary to familiarize yourself with the question of whether income from a deposit in a foreign bank is subject to taxation.
3. Income in the form of interest savings when receiving a loan (credit) from organizations and individual entrepreneurs
Income received in the form of savings on interest in accordance with clause 2 of Art. 212 of the Tax Code of the Russian Federation are taxed at a tax rate of 35% (clause 2 of Article 224 of the Tax Code of the Russian Federation) in the following cases:
- If the loan was provided in rubles, and the amount of interest for the use of borrowed funds, calculated on the basis of 2/3 of the BR refinancing rate, in effect on the date of actual receipt of income, exceeded the amount of interest under the agreement. The amount of savings is considered to be the excess of the calculated amount of interest over the actual amount of interest under the contract. In this case, the date of actual receipt of income, according to paragraphs. 7 clause 1 art. 223 of the Tax Code of the Russian Federation, the last day of each month is considered for the entire period for which the loan was taken.
An example of calculating income tax in the form of savings on interest in rubles: The taxpayer took out an interest-free loan for one month (30 calendar days) in the amount of 50,000 rubles. The loan was provided on August 28, 2017 and must be repaid in a lump sum. Let's calculate the amount of material benefit subject to personal income tax at a rate of 35%. It is necessary to take into account the value of the BR refinancing rate, which changed during this period. According to the Bank of Russia Information dated June 16, 2021, from June 19, 2021 to September 17, 2021, it was equal to 9%. From September 18, 2021 to October 29, 2021, the refinancing rate became 8.5% (BR Information dated September 15, 2017). Since the date of actual receipt of income is considered the last day of each month, and in September the date of receipt of income is September 27, in August the refinancing rate is taken equal to 9%, and in September - 8.5%. Thus, we calculate the amount of material benefit on the last day of August as:
50,000 rub. * (9% * 2/3) / 365 days * 3 days = 24.65 rub. Personal income tax is taken from this amount at a rate of 35%, which will be 8.63 rubles. This amount is rounded up to 9 rubles, according to clause 6 of Art. 52 of the Tax Code of the Russian Federation.
The amount of material benefit on the last day of September will be calculated using the formula: 50,000 rubles. * (8.5% * 2/3) / 365 days * 27 days = 209.59 rub. The amount of personal income tax on material benefits in September will be equal to 35% of 209.59, that is, 73.36 rubles, which is rounded to 73 rubles. Total for 30 days the personal income tax amount will be equal to 9 + 73 = 82 rubles;
- If the borrowed funds were provided in foreign currency, the amount of savings will be considered to be the excess of the amount of interest calculated on the basis of 9% per annum over the amount of interest under the agreement.
An example of calculating income tax in the form of savings on interest in foreign currency: An employee took from an employer the amount of $17,000 on a short-term loan for 30 days at 5% per annum. Let's calculate the amount of material benefit subject to tax:
$17,000 * (9%-5%) / 365 days * 30 days = $55.89. Thus, personal income tax will be considered as 35% of the amount of material benefit, that is, from $55.89 and will be equal to $19.56. Tax is paid in rubles at the Bank of Russia exchange rate on the day of calculation.
4. Income in the form of payments to members of a credit consumer cooperative
Members of a consumer cooperative receive income in the form of fees for the use of funds and interest for the use of funds raised in the form of loans from members of agricultural credit consumer cooperatives. This income is subject to personal income tax at a rate of 35% to the extent that the fee or interest exceeds the calculated amount, which is defined as the refinancing rate of the Bank of Russia in effect during the period for which interest income was accrued, increased by 5% (clause 1 of article 214.2. 1, paragraph 2 of Article 224 of the Tax Code of the Russian Federation). In the period from December 15, 2014 to December 31, 2015, when calculating the tax base, the refinancing rate increases by 10% (clause 3 of Article 214.2.1 of the Tax Code of the Russian Federation).
In some cases, this excess may occur due to an increase in the refinancing rate of the Bank of Russia, if it occurred during the validity period of the agreement. If at the time of concluding the contract there was no excess, no more than 3 years have passed since the conclusion and the amount of interest under the contract has not been subject to change, in accordance with clause 2 of Art. 214.2.1. Tax Code of the Russian Federation, income will not be subject to personal income tax.
Personal income tax rates for non-residents in 2021: table
A non-resident is a person who, on the date of receipt of income, has been in the Russian Federation for less than 183 calendar days for 12 consecutive months.
| 1. Dividends from Russian organizations | 15% |
| 2. Income from labor activities of foreigners who are recognized as highly qualified specialists | 13% |
| 3. Income from employment activities based on a patent issued in accordance with Article 13.3 of Law No. 115-FZ of July 25, 2002 | |
| 4. Income from the performance of labor duties by crew members of ships flying the State Flag of Russia | |
| 5. Income from the labor activities of participants in the State program to assist the voluntary resettlement to Russia of compatriots living abroad, as well as members of their families who have moved together for permanent residence in Russia | |
| 6. Income from labor activities of foreigners who are recognized as refugees or have received temporary asylum in Russia* | |
| 7. Income from securities of Russian organizations, the rights for which are recorded in securities accounts of foreign holders (depository programs), if such income is paid to persons whose information has not been provided to the tax agent in accordance with Article 214.6 of the Tax Code | 30% |
| 8. All other income except as provided for by international agreements for the avoidance of double taxation | 30% |
Read also
25.10.2019
What income is subject to personal income tax at a rate of 30%
At the personal income tax rate of 30% in accordance with clause 6 of Art. 224 of the Tax Code of the Russian Federation taxes income from securities received by third parties, information about which was not provided to the tax agent in accordance with the requirements of Article 214.6 of the Tax Code of the Russian Federation. This rate also applies to income from securities issued by Russian organizations, the rights to which are accounted for in a securities account of a foreign nominee holder, a securities account of a foreign authorized holder and (or) a securities account of depository programs. Income in the form of dividends is not included in this category; for information regarding the tax rate on dividends, see below in paragraph 1.3. In addition, there are a number of exceptions listed in paragraph 8 of Art. 214.6 Tax Code of the Russian Federation:
- If income from these securities is not subject to taxation in accordance with the Tax Code of the Russian Federation or an international treaty of the Russian Federation;
- If the tax rate on income from these securities is 0%;
- If the tax agent, in accordance with the Tax Code of the Russian Federation, does not calculate and withhold tax on such income
Deadlines for payment of personal income tax by a tax agent
Next, we will note when a tax agent should pay personal income tax in 2021 in the most common situations.
- Advance and salary for the second half of the month - the day following the day of payment of salary for the second half of the month.
- Bonus – the day following the day of its payment.
- Vacation pay is the last day of the month in which they are paid.
- Sick leave is the last day of the month in which they are paid.
- Payments upon dismissal, including compensation for unused vacation and salary - the day following the last day of work.
- LLC dividends – the day following the day of their payment.
- Payments under GPC agreements (contract, provision of services) - the day following the day of payment of any income under the agreement, including advance payment.
- Material assistance and other cash income - the day following the day of payment.
- The material benefit from saving on interest is the day following the next cash payment after calculating the personal income tax from the financial benefit.
If personal income tax payment deadlines are violated in 2021, penalties will be charged for each day of delay. To avoid such costs, it is important to be aware of payment dates and adhere to them.
See the table for the deadlines for paying personal income tax on different types of income of individuals: wages, vacation pay, sick leave benefits and other payments.
