What taxes does the employer pay for the employee?

What taxes are paid on wages?

A number of taxes must be paid from wages to the budget, one part is paid at the expense of the employee himself, and the other part at the expense of the employer.

At the expense of the employee

Current legislation determines that during this period, taxes on employee salaries are represented by one single payment to the budget - personal income tax or it is also called salary income tax.

The obligation to tax wages is assigned to the employer because he is the source of the employee’s income. According to the existing procedure, the organization first withholds taxes from salaries, and then, excluding them, pays the amounts due to its employees.

At a certain time after this, the employer, acting as a tax agent, must send these funds to the budget. Despite the fact that they are transferred by the enterprise, they are made at the expense of the employee’s accruals. The company is prohibited from transferring personal income tax from personal funds.

When calculating this tax, it must be taken into account that at the moment several tax rates are used:

• 13% - this personal income tax is calculated on the income of residents, that is, persons who are in the territory of the state for more than 183 days. This category includes almost all employees of business entities.
• 30% - this amount of tax must be withheld from the income of persons who were in Russia for less than 183 days. They are called non-residents. This group mainly includes workers who are foreign citizens.
• 35% - this mandatory payment rate applies to the organization in relation to employee income in the form of material benefits, winnings, etc.

Attention! In this case, taxes must be calculated even if the employee has the minimum wage. In this situation, he actually receives amounts less than the minimum wage. But this is not prohibited by law, because the minimum wage requirement applies to its calculation.

At the expense of the employer

The company must, in accordance with the law, provide compulsory insurance for its employees from its own funds. First of all, these are pension, medical, and social insurance types. Currently, the tax authorities are in charge of administering the calculation and payment of these insurance amounts.

In addition, there is another type of insurance - against accidents, which is under the jurisdiction of the Social Insurance Fund.

A business entity must remember that contributions for injuries should be calculated only from wages. When civil contracts are drawn up with performers, these deductions are made by the company if such an obligation exists in the contract.

Almost all employers calculate insurance contributions to the budget in the amount of 30%. This percentage is provided for by the general rules and applies to most employers.

Under certain taxation regimes and for certain types of activities, it can be significantly reduced. For example, under the simplified procedure, entities carrying out preferential activities have the right to apply a rate of 0% for Social Insurance Fund and Compulsory Medical Insurance Fund, and for contributions to the Pension Fund - 20%.

Attention! In addition to these payments, there are additional contributions to the Pension Fund for the presence of harmful health impact factors on site based on the results of the assessment. Their size ranges from 2 – 8% of the salary of the relevant employees. These mandatory payments are not subject to base limits.

Tax deductions for personal income tax - how to reduce taxes for an individual?

The Tax Code of the Russian Federation provides for employees whose income is subject to a personal income tax rate of 13% to use benefits in the form of standard, property, investment and social deductions.

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The first group of benefits includes the standard tax deduction for children, as well as a deduction for yourself for certain categories. These benefits are provided upon presentation of forms confirming the employee’s right to the benefit, as well as a written request for this. For example, in order to receive a deduction for children, you need to file an application for a tax deduction for children.

There are the following deductions for children:

• 1400 rub. on the first;
• 1400 rub. - on the second;
• 3000 rub. - on the third and all subsequent ones;
• 12000 rub. – for each disabled child until he reaches the age of 18 or 24 years when studying.

The amount for all children after the second remains the same even when the older ones have already reached the established age and the benefit for them is closed.

Attention! However, when using this benefit, there is a maximum amount of income that entitles you to such a deduction - the amount of personal income up to 350,000 rubles. If it is exceeded, deductions do not apply to children.

The following individuals are entitled to receive the standard benefit:

• In the amount of 500 rubles - to participants in combat operations, heroes of Russia and the USSR, liquidators of the consequences at the Chernobyl Nuclear Power Plant, PA Mayak, evacuated people from exclusion zones, etc.
• In the amount of 3,000 rubles - those who were diagnosed with radiation sickness as a result of the emergency, disabled people from the Second World War, etc.

When using a social deduction, operating enterprises can reduce the personal income tax tax base by the amount of their social expenses (treatment, training, etc.).

An employee has the right to a property deduction when purchasing or selling housing. He can apply to his employer for this type of benefit if he has purchased real estate (house, apartment, etc.).

The investment deduction applies to transactions with securities.

Certain categories of taxpayers

Taxation of income of some categories of citizens is calculated according to different tariffs. These include individual entrepreneurs (IP), foreigners, stateless persons, and refugees.

entrepreneurs who do not make payments to other individuals (clause 2, clause 1, Article 419 of the Tax Code) began to pay mandatory government fees according to a new principle. If previously the rate was calculated based on the minimum wage, now this category of citizens is obliged to pay fixed amounts, which must be paid at the end of the calendar year. They are defined in Article 430 of the Tax Code of the Russian Federation, clause 1. and make up:

• for pension insurance - 26,545 rubles, if the annual income does not exceed 300 thousand rubles;
• for compulsory medical insurance 5,840 rubles.

Workers who do not have Russian citizenship are divided into several categories of taxpayers who pay personal income tax depending on their status. These include:

1. Highly qualified foreign workers. They pay an income tax of 13%.
2. Foreign citizens working on a patent. They pay the tax themselves in a fixed amount.
3. Employees are citizens of the EAEU. Specialists who come from the countries of the Eurasian Economic Union pay an income tax at a rate of 13%.
4. Citizens with official refugee status pay personal income tax of 13%.

In all other cases, foreign citizens, as non-residents of the Russian Federation, pay a tax of 30%.

Preferential rates on insurance premiums

Employers in some organizations can count on reduced amounts of insurance premiums, a full list of which is given in Article 427 of the Tax Code of the Russian Federation. These include:

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• Individual entrepreneurs using the patent taxation system, non-profit and charitable organizations using the simplified taxation system, pharmaceutical companies using UTII do not make insurance contributions at all.
• Business companies using the simplified tax system, whose activities fall into the categories set forth in Article 427 of the Tax Code, paragraph 1, paragraph 5, deduct 20% for pension insurance and are exempt from other payments.
• Residents of special economic zones (Article 427 of the Tax Code, clause 1, clause 2) contribute 13% to the pension fund, 2.9% to the Social Insurance Fund, and 5.1% to compulsory medical insurance.
• Preferential tariffs apply to residents of certain economic zones (Republic of Crimea, Vladivostok, Kaliningrad region).

Limit on insurance premiums

The provisions of the Tax Code of the Russian Federation also provide for the existence of a maximum base for pension and social insurance, upon reaching which the payment rate is reduced. At the same time, organizations must annually submit confirmation of their main type of activity by providing the appropriate statements.

The maximum value of the base for calculating insurance premiums is adjusted every year taking into account the accepted coefficients. Let's take a closer look at the company's taxes on its employees in the table.

Salary taxes in 2021 as a percentage table:

There is a rule according to which the calculation of the maximum bases is carried out in relation to each employee working at the enterprise. Accounting for accruals therefore needs to be done in special registers, which include most accounting programs.

Advance and salary – on what part are taxes levied?

Advance and salary are two parts of the employee’s income, which he receives for his activities at the end of the month. The advance must be issued based on the results of the first 15 days of work, and the rest is payment for the second half of the month, and it is issued before the 15th day of the month following it. When issuing the final part, the organization settles with the employee, and at the same time the tax is withheld.

The law states that the date of receipt of income for employees is considered to be the final day of the month. Since the advance is usually paid before this date, there is no need to withhold taxes on it. The amount of personal income tax subject to withholding is determined when calculating wages and is withheld from the employee at the time the second part of the salary is issued. The next day after this, the tax must be sent to the budget.

There is an exception to this rule. If the decision to issue an advance is made on the last day of the month, and according to the law, the employee receives income on the same day, then tax must be withheld and transferred from the amount paid. This position is also taken by the court in disputes between companies and the Federal Tax Service.

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Attention! The amounts of contributions to the funds are calculated at the time the salary is calculated for its entire amount, and are transferred until the 15th day of the next month. Therefore, the date of payment of the advance does not affect them in any way.

Exceptions and additions

As usual, the state cannot stop at this “level of simplicity”, and all sorts of exceptions are introduced. We present the most frequently used of them.

If the work involves hazardous conditions that are hazardous to health, the employer is obliged to pay additional interest to the Pension Fund, the amount here depends on the specific hazardous production, but usually it ranges from 2 to 8%. It is important that the size of this payment does not depend on the level of wages, it is fixed.

There are limits on the annual salary; once it is reached, the insurance percentage is significantly reduced. These limits are adjusted annually.

Since the current practice in Russia is to pay an advance for the work performed and the salary itself, it is separately stipulated that all taxes are paid from the salary. This rule applies if the advance is paid, as is generally accepted, on the 7th-15th of the month, and the salary itself is paid after the 20th.

But there is a nuance - if the advance is paid on the last day of the month, then taxes come from it. This nuance is a common stumbling block between the employer and the Pension Fund. Disputes on this issue have reached the courts more than once, but they almost always take the side of the Pension Fund.

In Russia, there is also a widespread practice of using deductions; they also need to be taken into account when calculating taxes. Thus, all tax calculations are made from the amount of earnings received after deducting 4 types of amounts from it:

1. Standard - this deduction depends on the number of children and the benefits of the employee himself, but if annual earnings do not exceed 350 thousand rubles (29,166 rubles per month).
2. Social – money for treatment, education.
3. Property – expenses for the purchase of real estate.
4. Investment – ​​funds spent on transactions with securities.

The deduction for children begins to “play” after providing the child’s birth certificate and the corresponding application. This deduction is:

• 1400 rubles at the birth of the first and second child;
• 3000 rubles at the birth of the third and each subsequent one;
• 12,000 rubles - if a disabled child is being raised in a family, until he reaches the age of 18 years or, upon completion of education, 24 years.

These deductions are doubled if the citizen is a single parent.

Please note that the number of children does not depend on their age. Even if the first two are already over 20, but for the twins, 3rd and 4th, who are 10 years old, the parent will receive a deduction of 6 thousand rubles for another 8 years.

Among the preferential deductions:

• 500 rubles – Heroes of Russia and the USSR, combatants, disabled people of the 1st and 2nd groups, liquidators of radiation accidents.
• 3000 rubles – persons who received radiation sickness or disabled combatants.

All possible reduced insurance payments are summarized in the following table (limit values ​​are given, %):

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Deadlines for paying taxes on payroll

From 2021, there is a single date on which income taxes must be paid. Thus, the employer is obliged to withhold it at the time of payment of wages, and it must be transferred to the budget the very next day. It does not matter exactly how the funds were issued - in cash from the cash register, to a current account or salary card, or in any other way.

There is an exception to this rule. If tax is withheld from vacation or sick pay, it can be transferred on the last day of the month. Moreover, such a transfer can be made in a single amount for all deductions from this type during this month.

Social contributions that were accrued on employee salaries must be paid before the 15th day of the month that follows the month of accrual. If this date falls on a weekend or holiday, then the payment deadline can be moved forward to the next working day.

Salary calculation example

Zhdanov A.G. works as a sales manager. This is the main place of work, deductions are provided here. His salary is set at 25,000 rubles. At the end of the month, if he fulfills the sales plan, he is awarded a bonus in the amount of 25% of his salary. The employee has two children.

There are 20 working days in a billing month, 9 of which are for the advance part, 11 days for the main part.

We will calculate the advance payment. Since the bonus is paid based on the results of the month, it does not take part in determining it.

The advance amount will be: 25,000 / 20 x 9 = 11,250 rubles.

Taxes are not withheld from the advance payment, so this amount must be issued in person.

The sales plan was fulfilled. The monthly salary was: 25,000 x 1.25 = 31,250 rubles.

Amount of tax to be withheld (tax deduction for children is taken into account): (31250 - 1400 - 1400) x 13% = 3699 rubles.

The remaining part of the salary for payment (adjusted to the previously issued advance): 31250 - 3699 - 11250 = 16301 rubles.

Taxes

An employer is a tax agent in relation to its employees. That is why he is obliged first of all to pay personal income tax (NDFL).

Personal income tax rates:

• 13% - this percentage is taken from payments to employees who are residents of the Russian Federation;
• 30% - this percentage is taken from payments to employees who are non-residents of the Russian Federation.

The employee receives a salary minus personal income tax. That is, in essence, these are costs for the employee, not the employer. The employer only bears the cost of the commission to the bank, which the latter withholds for sending payment orders.

An employee has the right to reduce taxable income by taking advantage of tax deductions (Chapter 23 of the Tax Code of the Russian Federation). For example, a child deduction. In addition, there are a number of payments that are not subject to personal income tax at all (material assistance, some compensation, etc.). The full list of non-taxable income is listed in Art. 217 Tax Code of the Russian Federation.

Personal Income Tax = (Worker's monthly income - Tax deductions) x Tax rate

Let’s say the salary of engineer T.B. Nosov is 32,000 rubles per month. The employee has a child, therefore, Nosov is entitled to a deduction in the amount of 1,400 rubles.

Personal income tax = (32,000 - 1,400) x 13% = 3,978 rubles.

Important! Standard deductions are provided to the employee until his total income exceeds 350,000 rubles (Article 218 of the Tax Code of the Russian Federation).

The employer must transfer the tax to the Federal Tax Service on the day the salary is paid.

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Employer reporting

The employer’s responsibility is to compile and submit to government agencies a whole package of reports, the data for which is the amount of accrued wages.

• 2-NDFL - at the end of the year, a separate form is issued for each employee, which includes data on accrued wages, deductions, withheld and transferred tax.
• 6-NDFL - issued every quarter. Includes two sections - the first indicates the amounts of wages and taxes from the beginning of the year, the second - in the context of the reporting quarter;
• A unified calculation of insurance premiums is a form that was introduced in 2021 instead of RSV-1. Rented every quarter for all company employees;
• 4-FSS - sent to social insurance every quarter, contains information on the calculation and payment of employer contributions for injuries;
• SZV-M - compiled for all employees of the company every month. Its main goal is to control pensioners who continue to work and at the same time receive a labor pension.
• SZV-STAZH is a new report, which began to be submitted for the first time in 2021. Contains data on the length of service of all employees over the past year, including contract agreements.

Income tax in 2021: rates, table

The Tax Code of the Russian Federation in Article 284 determines the general income tax rate, which is 20%. In this case, the taxpayer must not only calculate this tax and independently distribute it when paying between different levels of budgets that are recipients of this mandatory payment.

It is legally established that the tax must be paid to the federal and regional budgets.

From 2021, a new ratio of income tax rates is applied to each of the above budgets. This distinction will be in effect until the beginning of 2021.

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Let's look at the income tax rates in 2021 in the table:

The table shows that regional authorities have the right to reduce their share of the tax for certain categories of taxpayers, taking into account the existing features of the activity and territorial conditions. However, there is a limitation to the preferential rate.

Accounting entries

Postings for payroll taxes are divided into two types - for personal income tax and for insurance contributions: