The amount of personal income tax is known, how to find out the taxable base

What you need to know

The tax agent makes all the necessary calculations and sends the funds to the budget. The procedure for calculating personal income tax is fixed by the provisions of the Tax Code of the Russian Federation. They say that employed citizens contribute to the budget the amount withheld from:

• wages;
• bonus accruals;
• cash gifts;
• sick leave.

To correctly calculate the payment being made, you must strictly follow the procedure for calculating personal income tax :

1. Determine the tax base (hereinafter referred to as NB) - sum up all a person’s income received in material or monetary form over the last year. In 2021, the calculation scheme remains the same.
2. Check the interest rate. For residents it is equal to 13%, and non-residents deduct 30% of income received on the territory of the Russian Federation. When receiving profits from bank deposits, awarding cash prizes and in other cases, 35% is established.

How to calculate personal income tax from a non-resident’s salary

In general, income from the labor activities of non-residents is subject to personal income tax at a rate of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation). That is, the tax is calculated using the formula:

But there are non-resident workers whose labor income is subject to personal income tax at a rate of 13%. For example, highly qualified foreign specialists.

Object of personal income tax taxation Procedure for calculating personal income tax The algorithm for calculating income tax consists of two successive steps:

• Determination of the tax base - the amount of labor income of an individual subject to taxation, reduced by the amount of deductions due to a citizen under the law.
• The choice of rate depends on the fact of residence of the individual.

If over the last 12 months a person has been in the Russian Federation for more than 183 days (including trips up to six months for educational and medical purposes), he is considered a resident, and his labor income is taxed at a rate of 13%. Otherwise, an increased rate of 30% is used.

Calculation of income tax from salary

Before paying for labor, the organization withholds income tax. We will show you how personal income tax is calculated from your salary for the year. The algorithm is like this:

1. Determine NB using the formula:

NBbeg.g. = D – Deductions

NBbeg.g. – tax base required for calculation. It is taken from the beginning of the year to the previous, and then the current month.

D – income accrued from the beginning of the year and subject to tax withholding. Summarized for each month.

Deductions are amounts that reduce the amount of the NB. The most common ones are:

• standard – provided to working parents, guardians, and disabled people;
• social – required for paying for education, treatment or making additional contributions to a pension;
• property - given for the sale, purchase or construction of real estate (condition: ownership - more than three years);
• investment – ​​sale of securities or profit from a deposit to the account.

Keep in mind that income tax is not withheld from government benefits, pensions, alimony, remuneration to donors, grants to support scientific activities, etc. The full list contains Art. 217 Tax Code of the Russian Federation.

2. NB has been determined, now it’s time to figure out how to calculate personal income tax from your salary. The formula for the year is:

Monpr.month = NBinit.year x 13%

Monpr.month – income tax accrued for the period from the beginning of the year to the previous month.

Montech.month = PNbeg.g. – Monpr.month. – payments for the current month.

Example 1 Sales department economist Osintsev, working at Arctur LLC, is paid a salary of 28,600 rubles. In addition, he was involved in preventing the consequences of the disaster at the Chernobyl nuclear power plant, so he is entitled to a deduction of 3,000 rubles. In addition, he has an adopted son aged 9 years. In June, a bonus was paid - 8,700 rubles. How to calculate personal income tax to be withheld for June?

Solution:

1. Income for January-June, taxed at a rate of 13%: 28,600 x 6 months + 8700 = 180,300 rubles.
2. The deduction for Osintsev will be: 3000 x 6 months + 1400 x 6 months = 26,400 rubles.
3. Income tax paid for January-June: (180,300 – 26,400) x 13% = 20,007 rub.
4. Cash held for January-May: 600 x 5 months. – (1400 x 5 months) – (3000 x 5 months)) x 13% = 15,730 rub.
5. The required value will be: 20,007 – 15,730 = 4277 rubles.

The accounting department of Arctur LLC must send 4,277 rubles to the treasury for Osintsev for June.

Salaries for December will be paid in January 2021

Employers may not postpone the payment of amounts earned by staff to December 2021 if the approved date for transferring salaries is the 9th day of the following month or later.

For December earnings paid in January, other rules for reporting information apply in 6-NDFL:

• In the calculation of 6-NDFL for 2021, December amounts will be included in lines 020, 030 and 040 of section 1. That is, data on December accruals are included in the annual reporting in full. But page 070 will not include deductions from December salaries, since the tax has not yet been withheld - after all, the actual payment is made in January 2021, and then personal income tax is also withheld from employee income. December amounts will also not be included in the lines of section 2.
• In the 6-NDFL report for the 1st quarter of 2021, lines 020 - 040 do not include December salary amounts, but information about the tax withheld from it must be entered in line 070. In addition, data on the payment of December salaries is included in section 2 of calculation 6- Personal income tax.

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How to calculate income tax from money to be issued

Sometimes employers cooperate with individuals semi-officially. That is, they pay extra salary “in an envelope”. The law does not approve of such actions, because many organizations avoid fulfilling legal obligations. Then two questions arise: how to calculate personal income tax from the amount in hand and the accrued salary?

To calculate, use one of two formulas:

Salary – salary from which income tax is calculated;

ZP – cash transferred in person.

Example 2 Sales manager Vishnevskaya, working in, is paid 21,500 rubles per month by agreement with the employer. How to calculate personal income tax and the amount on which tax is withheld?

Solution:

CJSC Edelweiss pays Vishnevskaya a salary of 24,712 rubles, from which 3,212 rubles. contributes to the budget.

An organization may employ employees who have financial obligations that do not reduce the NB. For example, when deducting alimony, personal income tax is withheld not from the amount handed out, but from the accrued salary. According to Art. 81 of the RF IC, their size is:

• 1/4 of earnings - for one child;
• 1/3 – for two children;
• 1/2 – for three or more children.

Example 3 An employee of Antey LLC Orlov received a salary for June - 35,977 rubles. He is divorced from his wife. By court decision, he is obliged to pay alimony for his minor daughter (25% of income). The tax base, taking into account the deduction for a child, will be:

How much money should be given to Orlov?
Solution:
The share of alimony will be: 35977 x 25% = 8994.25 rubles.

Calculation of the taxpayer’s personal income tax: 26970 – 22475 = 4,495 rubles.

Cash issued to Orlov: 35,977 – 8994.25-4,495 = 22,487.75 rubles.

Antey LLC must pay Orlov 22,487.75 rubles.

6-NDFL for the 4th quarter: example of filling

The procedure for filling out the year-end report depends on when the December salary will be paid. In connection with the New Year holidays, an enterprise can pay earnings, withhold and pay tax before the end of December, and this is a special case when paying tax before the end of the month is not regarded by tax authorities as an erroneous early payment. Let's consider what situations may arise:

• The employer calculates the December salary on the last working day of December and pays it on the same day. Since the deadline for transferring personal income tax is always one day later than the actual issuance of income, in this case it will fall on the first working day of 2021, i.e. for the next reporting period. In this case, the accruals should be included in section 1, and when filling out section 2, you need to focus on the deadline for paying the tax, it will come in January 2021, which means that you need to enter the breakdown in section 2 for December in the reporting of the next period. The justification for this position is given, for example, in the letter of the Federal Tax Service dated December 15, 2016 No. BS-4-11/
• If the salary is paid on December 28, 2021, the payment deadline is no later than December 29, 2018, therefore, data on payment and tax will be included in both sections 1 and section 2 of the 6-NDFL calculation for 2018. At the same time, the December salary will not be reflected in the calculation for the 1st quarter of 2021.
• Payment of income next year. When filling out 6-NDFL for the 4th quarter of 2021, it is necessary to take into account December accruals that were paid to employees in January of the following year. The salary was accrued on the last day of December, the tax on it was calculated on the same day, and the payment of tax obligations was made in the next reporting period. Consequently, the amount of accrued tax falls into the current report, and the amount of withheld personal income tax at the end of December will not be reflected in line 070 of section 1 and in section 2.

Let's look at an example of how to properly file 6-personal income tax for the 4th quarter of 2021. Initial data:

Option one

The employer paid wages for December on the last working day of the year, i.e. 12/29/2018. In Section 1 it should be shown like this:

• line 020 – the full amount of accruals for 2021 (RUB 11,430,000), since income is actually accrued at the end of each month, December must be included in the final figure;
• line 030 reflects the annual amount of tax deductions applied (RUB 172,800);
• in line 040 you must enter information on the calculated tax liabilities, this figure also includes the December amount of personal income tax, since the tax was calculated on the last day of December;
• line 070 reflects the withheld tax; the December amount will be included here, since personal income tax is considered withheld at the time of payment of income, and this date falls in December of the reporting year.

December is not reflected in Section 2 of the 2021 report. For December, wages to the staff were paid in the month of accrual, but the deadline for personal income tax payment falls on the next working day, that is, 01/09/2019, so the data will be included in the report for the 1st quarter of 2019. It will show the December amounts as follows:

• line 100 will have the value 12/31/2018;
• line 110 will indicate the tax withholding date, which coincides with the payment date - December 29, 2018;
• line 120 shows by what date inclusive the tax must be paid by the tax agent (without reference to the date of actual transfer) - 01/09/2019.

Calculation of income tax from a non-resident's salary

Individuals who actually reside in the territory of the Russian Federation for less than 183 calendar days (continuously, throughout the year) are considered non-residents. Deductions for them will amount to 30% of income. They are determined by the formula:

Mon = NB x 30%

Exception: the earnings of highly qualified foreign specialists are taxed at a rate of 13%.

Example 4 B Sidorov works as an ERBS driller. Working hours: 60/30 rotation. Salary – 70,000 rub. The employee is a non-resident of the Russian Federation. Let's determine the amount paid for August. Initial data:

Solution:

1. Amount of money withheld from an employee in August:

123,480 – 103,080 = 20,400 rub.

2. Payments will be equal to:

70,000 – 20,400 = 49,600 rub.

is obliged to hand over 49,600 rubles to Sidorov.

By following the procedure for calculating personal income tax on the amount transferred in hand, the enterprise will prevent the occurrence of many claims from regulatory authorities. Also see “Calculating Income Tax”.

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01.12.2016

How to calculate personal income tax from salary: calculation formula

Employers calculate the tax base for employee income, taxed at a rate of 13%, based on the results of each month on an accrual basis from the beginning of the year (clause 3 of Article 226 of the Tax Code of the Russian Federation). The amount of income the employee receives must be reduced by the personal income tax deductions provided to him (clause 3 of Article 210 of the Tax Code of the Russian Federation). That is, the tax base is calculated using the formula:

Once the tax base for personal income tax has been determined, you can proceed to calculating the tax itself using the formula:

To calculate personal income tax, which must be withheld from the employee’s income for the current month, you need to use another formula:

Do not forget that personal income tax is calculated in full rubles. This means that the calculated tax amount must be rounded: amounts less than 50 kopecks are discarded, amounts 50 or more kopecks are rounded to the nearest ruble (Clause 6 of Article 52 of the Tax Code of the Russian Federation).