Salary income tax or personal income tax is the main direct tax. It is withheld from employees' salaries and is subject to transfer to the federal budget. An automatic online service will help you document this important part in the life of an entrepreneur.
In our publication today, we will look at the rules for calculating this tax and find out in which cases taxpayers are entitled to benefits and tax deductions.
In the case of salary income tax, the taxable persons are:
- wages (which are expressed in monetary terms);
- income (which the employee received in kind).
How to calculate salary income tax in 2021?
Salary income tax is calculated as follows:
- All income received by an employee is summed up: incentives, bonuses and other additional payments are taken into account.
- Official expenses are deducted from the total amount - tax deductions (standard, property and social).
- The amount received is subject to tax of 13%, 15% or 30%.
The interest rate for personal income tax in 2021 depends on the status of the taxpayer: (whether he is a resident of the Russian Federation or not), and on the amount of income.
First, let’s find out who is a resident of the Russian Federation. Officially, a taxpayer is a resident of the Russian Federation if he stays in our country legally for more than 183 calendar days. Moreover, during these 183 days the person does not leave the Russian Federation. Otherwise, the taxpayer receives non-resident status.
In general, personal income tax rates for residents are 13%, and for non-residents – 30%.
Please note that your employee's tax status for personal income tax purposes may change throughout the year. Therefore, at the end of the year it is necessary to recalculate personal income tax at the appropriate rate.
2021 will see a change that has been talked about for a long time.
Federal Law No. 372-FZ dated November 23, 2020 introduced a progressive scale of personal income tax rates from January 1, 2021.
The progressive scale of tax rates is the same for residents and non-residents:
13 percent – from the amount of income within 5 million rubles for the tax period (year); 15 percent - from the amount of income over 5 million rubles for the tax period (year).
Before calculating salary income tax (personal income tax), you first need to take into account the tax deduction. According to the legislation of the Russian Federation, a tax deduction is a benefit that is provided to employees.
Tax deductions are usually:
- 500 rubles;
- 1,400 rubles;
- 3,000 rubles.
Here's an example:
A woman’s monthly income is 12,000 rubles. She is the mother of a minor child. According to the law, a tax deduction of 1,400 rubles is provided for this category of citizens of the Russian Federation. In this case, income tax on wages will be calculated as follows: 12,000 - 1,400 = 10,600 rubles.
How to calculate payroll taxes
To calculate the insurance contribution from wages, you first need to determine the type of insurance and payment for it:
OPS – compulsory pension insurance, payment of pensions upon reaching retirement age (22%);
insurance – compulsory medical insurance, sick leave payments, payments for health reasons and injuries (5.1%);
OSS VN and M - compulsory social insurance in connection with temporary disability and maternity, provides payments that compensate for temporary loss of earnings (2.9%);
OSS NS and PZ - compulsory social insurance against accidents and occupational diseases (from 0.2%).
The amount of deductions for all types of insurance premiums is 30.2%, and if the maximum base value is reached, which is 624,000 rubles, the percentage of deductions changes to 10%.
Standardization of information security ensures improved quality of services provided, a unified assessment system, compliance with technical requirements, increased qualifications of employees and rational use of resources.Organizations providing information security services must conduct a general analysis of the customer enterprise and draw up a plan of proposed protective measures. Read more about the provision of services of this kind here.
Thus, with a salary of 10,000 rubles, 3,020 of them must be transferred to the Pension and Insurance funds. To avoid possible errors, calculations should be made by specialists.
To calculate personal income tax, wages in the amount of 10,000 rubles are subject to a deduction of 13%. Thus, 10,000 – 13% = 8,700 rubles. This is the amount that the employee will receive in hand.
Let's consider the payment of wages to an employee raising 1 child under 18 years of age:
- 10,000 rub. – 1400 rub. (tax deduction) = 8600 rub.;
- 8600 rub. – 13% = 8,882 rub.
Salary income tax percentage rates in 2021
It should be noted that the interest rates of income tax are directly dependent on such a factor as the status of the taxpayer (taking into account the types of income he received).
Tax payers in the Russian Federation are divided into two types:
- Tax residents are people who arrived in the Russian Federation and stayed on its territory for at least 183 days (over the last year).
- Tax non-residents are citizens of foreign countries who have been on the territory of the Russian Federation for less than 183 calendar days over the last year (12 calendar months).
The vast majority of Russian citizens are tax residents. Income tax on residents' salaries is 13%.
Also, a personal income tax rate of 13% is provided for EAEU citizens who work in Russia. The countries that are members of the EAEU include Belarus, Kyrgyzstan, Kazakhstan, and Armenia.
And another category of the population with a personal income tax rate of 13% is refugees and immigrants.
Please note that a citizen of the Russian Federation can simultaneously be a non-resident of the Russian Federation, while a foreigner, on the contrary, has the rights of a resident. This depends on the number of days spent on the territory of the Russian Federation (letter of the Federal Tax Service dated September 19, 2016 No. OA-3-17 / [email protected] ). Status is determined on the date of receipt of income. For example, if an employee was accrued income on March 20, it is necessary to calculate how many days this employee was in the Russian Federation from March 21 of the previous year to March 20, the year the income was accrued.
Attention, this calculation procedure applies to income received by an individual through a tax agent - the employer pays the employee. If we are talking about the need for the taxpayer to pay the tax on his own, then the status is calculated based on the full calendar year for which the 3-NDFL tax return is filed.
For non-residents of the Russian Federation, income tax on wages is calculated at a rate of 30%.
If a non-resident stays on the territory of the Russian Federation for more than 183 calendar days, then the income tax on his salary will in this case be not 30%, but 13%.
CHANGE IN THE DEFINITION OF RESIDENCE IN 2021
Federal Law No. 265-FZ of July 31, 2020, reduced the personal income tax rate by almost three times for some employees. Moreover, the reduction will occur for the entire 2021 retroactively.
According to the above Law, an employee who was actually in the Russian Federation from 90 to 182 calendar days in 2021, and not 183 days or more, can be recognized as a tax resident of the Russian Federation.
Moreover, in order to become a resident of the Russian Federation under new conditions, the employee had to submit a free-form application to the Federal Tax Service by April 30, 2021 and receive an overpayment from the budget.
After the law came into force, accountants now calculate taxes according to the new rules.
Interest rates on salary taxes and tax calculation procedure
The tax rate for salary taxes depends on their type. Income taxes, or personal income tax, in Russia are paid at a single rate, regardless of the location of the taxpayer and the amount of income received by the employee. This tax is a federal one, and regions do not have the right to change the tax rate at their discretion.
Even if an employee receives a salary in the amount of the minimum wage, he also pays personal income tax on general terms: the main thing is that the salary accrued to him at the end of the month before deducting income tax from it is not less than the legally guaranteed amount. From January 2021, the minimum salary is set at 11,280 rubles.
Most Russian taxpayers pay personal income tax on salaries at a rate of 13%. This rate applies to all tax residents who work on Russian territory for 183 days or more in the last 12 months. The specified rate of 13% applies to EAEU citizens working in Russia (these are citizens of Kazakhstan, Armenia, Belarus and Kyrgyzstan).
Personal income tax is accrued not only on salary, but also on bonuses and other incentive payments , regional allowances and coefficients, sick leave payments received (except for maternity benefits), as well as other labor income. Also, personal income tax is imposed on wages in kind, which by law cannot exceed 20% of the structure of income received.
Non-residents (citizens of foreign states) pay personal income tax at an increased rate of 30%. After they have worked on Russian territory for more than 183 days in the last 12 months, they acquire the status of residents, and their earnings will be subject to personal income tax at a rate of 13%.
In order to calculate the amount of personal income tax, you need to adhere to the following algorithm:
- Sum up all income received by a citizen for the last month.
- Reduce them by the amount of tax deduction that the taxpayer is entitled to.
- Apply a tax rate in the established amount to the resulting taxable base.
As can be seen from the above algorithm, various tax deductions can be taken into account when calculating personal income tax.
Today in Russia there is a group of standard deductions (the most common basis for receiving them is the presence of dependent minor children), social deductions (provided when paying for education for yourself and children or when paying for various medical services, including dental), as well as property deductions (provided when purchasing real estate, including through a mortgage loan).
For example, an employee’s monthly salary was 25,000 rubles, bonus – 10,000 rubles, sick leave payments – 1,500 rubles. The employee has the right to a tax deduction for two minor children in the amount of 2800 rubles. (RUR 1,400 for each). Personal income tax payable will be calculated as follows:
- The tax base will be 33,700 rubles. (25000 + 10000 + 1500 – 2800).
- Personal income tax when applying a rate of 13% will be equal to 4381 rubles. (33700 * 13%).
- The employee will receive an amount reduced by personal income tax and equal to 29,319 rubles. (33700-4381).
Since 2021, there have been large-scale changes regarding the procedure for paying insurance premiums. Now contributions to pension, social and health insurance are paid not to each fund separately, but to the tax office at the location of the enterprise or entrepreneur. The exception is contributions for injuries, which are still transferred to the Social Insurance Fund.
But despite this, the amount of contributions paid and tax rates for salary taxes have not changed.
The standard bet size is now:
- 22% – to the Pension Fund;
- 2,9% – Social Insurance Fund (in case of disability and maternity);
- 5,1% – MHIF.
Total deductions to extra-budgetary funds from wages are 30%.
Some categories of taxpayers are provided with benefits and pay reduced insurance premiums . For example, individual entrepreneurs on a patent, pharmacies on imputation, charitable organizations, some companies on the simplified tax system, which are listed in paragraphs. 5 p. 1 art. 427 of the Tax Code, have the right not to pay contributions to health and social insurance, and contributions to the Pension Fund for them are 20% instead of 22%.
For IT companies (subject to their state accreditation and the share of IT income in the total business volume is more than 90%), the rate for pension insurance is 8%, social – 2%, medical – 4%.
Companies located in Crimea, Sevastopol and Vladivostok pay contributions to the Pension Fund at the rate of 6% of the salary, another 1.5% is accrued to the Social Insurance Fund and 0.1% to the Compulsory Medical Insurance Fund.
The amount of injury contributions is set on an individual basis and depends on the employee’s risk of being injured at work. Depending on the risk class assigned to the employer, rates in the Social Insurance Fund can be set in the amount of 0.2 to 8%.
When determining the amount of insurance premiums for employees, you need to take into account the rules: when an employee’s earnings for a calendar year reach the income limit, contributions stop accruing or are paid at a preferential rate.
In 2021, the income limit for calculating contributions to the Social Insurance Fund is 865 thousand rubles, in the Pension Fund - 1150 thousand rubles. The specified limit of insurance contributions to the Social Insurance Fund applies only to contributions in case of disability and maternity. These limits are reviewed annually at the federal level. For comparison, in 2021 the income limit for the Social Insurance Fund was 815 thousand rubles, for the Pension Fund - 1021 thousand rubles.
When the cumulative income limit has been reached, contributions to the Social Insurance Fund are reset to zero, and to the Pension Fund they begin to be charged at a rate of 10%.
To calculate insurance premiums, the employee’s entire income is taken without reducing it for personal income tax.
Standard, social and property deductions
In some cases, to reduce personal income tax, you can use standard, social and property deductions provided for by the legislation of the Russian Federation.
Standard deductions are provided to the following categories of citizens:
- parents (adoptive parents or guardians) who have dependent minor children;
- parents who have dependent students under 24 years of age.
The benefit amount is 1,400 rubles (for each first and second child). If there are three or more children in a family, then a deduction of 3,000 rubles is provided for the third and each subsequent child. You can use the standard deduction only at your main place of employment. Moreover, both parents have the right to claim this deduction.
Another option for receiving a deduction is that the deduction can be provided in double amount at the place of work of one of the parents, if the other parent has submitted an application for not receiving a deduction at his place of work.
For guardians, trustees and their spouses raising a disabled child under the age of 18, or a disabled child of groups 1-2 studying full-time at an educational institution under the age of 24, the amount of deduction for such a child is 6,000 rubles.
For parents and adoptive parents of a disabled child until he reaches 18 years of age, or if such a child is disabled in groups 1 or 2 and is studying full-time, then until he reaches 24 years of age, the deduction amount is 12,000 rubles.
The personal income tax deduction is provided to the employee from the beginning of the calendar year, even if the application was submitted later.
If during the year the employee has not used the right to deduction, he can receive monetary compensation from the Federal Tax Service by submitting to the Federal Tax Service an income declaration and certificates confirming the right to deduct.
The right to a deduction in the amount of 1,400 rubles is lost if the amount of total income (during the reporting year) is more than 350 thousand rubles.
Social deductions are provided:
- for education (your own or your children’s);
- for treatment;
- for the purchase of medicines;
- for pension provision.
Property deductions are provided in the following cases:
- car sales;
- sale (purchase) of real estate (real estate share) or land.
The property deduction can only be used once (for example, when paying mortgage interest).
A complete list of benefits and deductions available to citizens of the Russian Federation is contained in Article 218 of the Tax Code of the Russian Federation.
Income tax on minimum wage in 2021
Income tax on the minimum wage is calculated in the same way as on other types of employee income. The employee has the right to use his tax deductions. When a taxpayer is eligible for more than one standard tax deduction, he or she may only take one.
You cannot add up multiple standard deductions, with the exception of child deductions.
Income tax calculated at the rate (13% or 30%) is withheld from the employee’s minimum wage. The employee receives a salary minus personal income tax.
The minimum wage income tax calculated at the appropriate rate is withheld from the employee’s income. The employee is paid a salary minus personal income tax. Other deductions (loan repayment, alimony, etc.) are deducted from the amount remaining after deducting personal income tax.
Income that is not subject to taxation
List of income that is not taxed by law (Article 217 of the Tax Code of the Russian Federation):
- scholarships;
- all types of social benefits and pensions;
- maternity benefits;
- unemployment benefits;
- alimony (based on court decisions);
- financial assistance up to 4,000 rubles (per year);
- various types of compensation (travel and daily allowances).
Personal income tax is levied in accordance with the general procedure on payments for sick leave for temporary disability (or for caring for a patient).
Maximum deductions may be taken into account when calculating payroll income taxes when an employee falls under multiple deduction categories.
In the case of vacation (illness), income tax on wages in 2020 is calculated based on the average salary.
Salary income tax is withheld from employees who entered into contract agreements.
The procedure for withholding taxes from wages by an employer
Deductions from wages are mandatory and carried out at the discretion of the employer or by agreement of the parties. Initially, it is the obligatory funds that are withheld in the following sequence: taxes, alimony, payments under writs of execution.
Tax legislation provides for the following deduction procedure:
- Personal income tax is withheld from the employee’s salary upon final payment to him at the end of the month.
- Insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund are paid in excess of wages from the employer’s personal funds. The salaries of workers are not reduced for them.
Despite the low personal income tax rate, the total amount of deductions when paying salaries to employees is more than 40%.
Let's give an example. The employee’s monthly salary was 30 thousand rubles. The employee will receive only 26,100 rubles. Another 3900 rub. the employer will transfer it to the budget in the form of personal income tax. The employer will pay insurance premiums in the following amounts:
- for pension insurance : 6600 rub. (30000 * 22%);
- for social insurance in case of disability - 870 rubles. (30000 * 2.9%);
- for injuries – 60 rubles. (30000 * 0.2%);
- for health insurance – 1530 rub. (30000 * 5.1%).
The total amount of insurance premiums was 9060 rubles. Thus, a monthly employee costs the employer 39,060 rubles, although the employee receives only 26,100 rubles. For the year, 46,800 rubles are transferred in the form of personal income tax for an employee. and 108,720 rub. insurance premiums.
Calculation of income tax in 2021 with example
Income tax calculation for 2021 is as follows:
1. All employee income is summed up, including bonuses, incentives, and additional payments. 2. The amount of the deduction is determined. 3. Deductions are deducted from the entire amount of income. 4. The interest rate of income tax is determined depending on the status of the employee: resident 13% or non-resident 30%. 5. The amount of tax payable to the federal budget is calculated.
Example 1:
It is necessary to calculate the personal income tax for the month of work of a resident of the Russian Federation with 3 children.
The employee's monthly income was 75,000 rubles.
The deduction for three children will be 1400 + 1400 + 3000 = 5800 rubles.
Personal income tax for such an employee will be:
(75,000 – 5800) X 13% = 8,996 rubles.
For this employee, the possibility of applying the tax deduction for children will end when his total income reaches 350,000 rubles.
Example 2:
Let's look at how to calculate personal income tax at a rate of 15%, introduced on January 1, 2020, for high wages.
The director of ION LLC receives a salary of 500,000 rubles per month. As of October 2021, the director has been paid 5 million rubles since the beginning of the year. Personal income tax on income for January-October 2021 amounted to 650,000 rubles. (10 months x RUB 500,000 x 13%). At the same time, the tax rate on this income was used in the amount of 13%. Starting from November 2021, a personal income tax rate of 15% will be applied to tax the director’s income. Consequently, during these last two months of 2021, 150,000 rubles were paid to the budget. (2 months x RUB 500,000 x 13%).
Many personal income tax payers believe that they can receive a tax deduction in the form of monetary amounts. This is completely false. In reality, the income received is reduced by the amount of the tax deduction, and then the personal income tax payable is calculated.
If there are no changes in 2021, which we will discuss below, then the example of calculating income tax described above in the text will be relevant in 2021.
Payments from salary: tables of changes
Currently, insurance premiums for compulsory pension, social (with the exception of contributions for injuries), medical insurance are paid to the tax authority at the location of the policyholder and the location of its separate divisions, which accrue payments and other remuneration in favor of individuals. Contributions for injuries are still transferred directly to the Social Insurance Fund.
An important change in 2021 was the reduced insurance premium rates introduced in April for SMEs operating in industries affected by coronavirus:
| on OPS | 10% |
| on compulsory medical insurance | 5% |
| from VNiM | 0% |
IMPORTANT! For insurance premiums for compulsory medical insurance, compulsory medical insurance and VNiM for April-June, from payments in favor of individuals, the specified organizations and individual entrepreneurs can apply a 0% tariff.
The maximum base for insurance contributions for pension and social insurance continues to increase annually. Its value was:
| Year | Income limit for calculating contributions to the Social Insurance Fund for disability and maternity, rub. | Income limit for calculating contributions to the Pension Fund, rub. |
| 2020 | 912 000 | 1 292 000 |
| 2019 | 865 000 | 1 150 000 |
The amounts of contributions paid by self-employed persons for themselves are indicated in the Tax Code of the Russian Federation (clause 1 of Article 430) in a specific amount, which must be paid for a year fully worked in the status of a self-employed person.
| Year | Amount of fixed payment for OPS, rub. | Amount of fixed payment for compulsory medical insurance, rub. |
| 2020 | 32 448 | 8426 |
| 2019 | 29 354 | 6884 |
Find out what fixed payment amounts are planned for the future.
At the same time, the following rules apply for contributions accrued to the Pension Fund:
- on an additional payment to the fixed amount of payments of 1% on income exceeding its limit;
- limiting the maximum possible payment amount to 8 times the fixed contribution.
Read more about changes in contribution payments for self-employed individuals in this article.
Planned changes in the calculation of income tax in 2021
Let us immediately note that the expected changes in the calculation of income tax in 2021 are not very joyful.
Independent experts from RANEPA carried out calculations and came to the conclusion that if the personal income tax is increased, it will be possible to balance the Russian budget. What prompted them to make such calculations - guess for yourself.
The Ministry of Finance did not ignore the experts’ conclusions and prepared a bill. The essence of this bill is to gradually increase income tax from 2021 to 2025 by 1% annually for five years:
- 2021 – 1%;
- 2022 – 2%;
- 2023 – 3%;
- 2024 – 4%;
- 2025 – 5%.
As a result, by 2025, personal income tax will increase by 5% compared to 2021, and it will be necessary to withhold from employees not 13%, but 18%. An additional percentage of personal income tax will be used to form pension capital.
The bill also suggests that employees will have the right to refuse to withhold additional funds by providing the employer with a corresponding application. For now, increasing personal income tax is only in plans, but whether they are implemented or not, time will tell.
The material has been edited in accordance with changes in the legislation of the Russian Federation 01/18/20202
This might also be useful:
- What taxes does the individual entrepreneur pay?
- simplified tax system for individual entrepreneurs in 2021
- Tax system: what to choose?
- Individual entrepreneur insurance premiums for employees in 2021
- Individual entrepreneur reporting on the simplified tax system without employees
- How much taxes does an individual entrepreneur pay in 2021?
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Comments
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Dimon 07/02/2015 at 22:55 # Reply
Thank you! Your article helped me!
Salavdin 03/05/2016 at 10:13 am # Reply
Is income tax withheld if the salary does not exceed 2,500 rubles?
Natalia 03/05/2016 at 01:27 pm # Reply
Salavdin, good afternoon. In the Russian Federation there is no minimum limit for personal income tax; personal income tax must be withheld from income of any amount. You also have the right to claim tax deductions - standard, social, property. If you have reasons for this. STANDARD BENEFITS: From 1000 rubles per child, 13% is not charged monthly, the remaining amount is taxed as standard; SOCIAL BENEFITS: From 2000 rubles onwards, single parents are not subject to 13% personal income tax per month; For military personnel in the Afghan war, 13% is not taken from 500 rubles monthly; Parents of a disabled child are not charged 13% monthly on 2,000 rubles. PROPERTY BENEFITS: You can reduce the amount of personal income tax when buying or building your own house (apartment).
Olga 03/16/2016 at 07:59 pm # Reply
I am a mother of 3 minor children. How much is the tax deduction in my case? Thank you)
Natalia 03/16/2016 at 20:34 # Reply
Olga, hello. The deduction for children is valid until the month in which your income from the beginning of the tax period (year) exceeded 350,000 rubles. In 2021, the deduction for the first child will be 1,400 rubles; For the second child – 1400 rubles; The deduction for the third child is 3,000 rubles. It is necessary to understand that the deduction is not an amount that you can return, but an amount on which 13% tax is not withheld. For you, the amount of benefits will be (1400 + 1400 + 3000) * 0.13 = 754 rubles monthly. Your husband can also receive a deduction in the same amount if he has taxable income.
Ella 03/28/2016 at 12:47 pm # Reply
Good afternoon Help me find out how much tax my employer should deduct from me. I work in a hairdressing salon, I am registered as a half-time employee with a minimum wage, I have a child (3 years old) Thank you!
Natalia 03/29/2016 at 08:59 # Reply
Good afternoon, Ella. The employer is required to withhold and transfer 13% of your monthly income to the budget. There is a standard deduction, i.e. reduction of personal income tax. For the first child, the tax deduction is 1,400 rubles. Those. this amount is not subject to personal income tax. Considering that your earnings are half the minimum wage: 6204/2 - 1400=2402 x 13%=312.26. Therefore, the employer must deduct 312.26 rubles from your salary, and you should receive 2,789.74 rubles in your hands. This calculation is made assuming that you receive 50% of the minimum wage. There is also a condition under which an employer can apply a child tax deduction: you must submit an application in which you must state your desire to receive a child tax deduction and attach to it copies of documents confirming your right to receive a child tax deduction. If you have not submitted such an application to your employer, then he does not have the right to reduce your personal income tax, but is obliged to calculate and transfer 13% of your income to the budget.
Ella 03/30/2016 at 10:03 am # Reply
Thanks a lot!
Tatyana 04/02/2016 at 09:08 # Reply
Hello. Please help me calculate my income tax. My husband has a salary of 7,500, income tax is 2,000 rubles. But we have 2 minor children. Is it correct to deduct from him?
Natalia 05/13/2016 at 11:49 am # Reply
Tatyana, good afternoon. Income tax on income is 13%. That is, even without standard deductions for children, income tax on an income of 7,500 rubles will be 975 rubles. He probably has an income of more than 7500-00. If your husband writes an application for a tax deduction for two children, the employer will be required to apply a deduction at the rate of 1,400 rubles for each child. Those. (7500-2800)x 13%= 611-00. That is, the income tax will not be 975, 611 rubles. Your husband may not submit such an application to the employer, but simply submit an application to the Federal Tax Service at the end of the year and have the amount of the standard tax deduction for children returned to him.
Albina 04/08/2016 at 14:51 # Reply
Hello. This is a question, I have two children, with the eldest child I am a single mother. She got married, but her husband did not adopt the child. Now the accounting department says that I am not entitled to the single mother benefit for the eldest, because... I got married. Only a benefit for two children, although according to another organization they also kept it as a single child. I provided them with a certificate from the registry office. Thanks.. Are they right?
Natalia 05/13/2016 at 11:56 am # Reply
Albina, good afternoon. If you have a dash in the father column on your child’s birth certificate and your second husband did not adopt the child, then you retain the status of a single mother.
Alexander 05/11/2016 at 20:55 # Reply
Hello, my wife and I work at the same municipal enterprise, but we were denied deductions for children, since we are not citizens of the Russian Federation. We are refugees from Donbass, we have 5 minor children, two of them are adopted, orphans. Is it legal for us They refused, because refugees, by law, enjoy all the rights that non-citizens of the Russian Federation have. Please tell me. Thank you.
Alexander 05/11/2016 at 20:55 # Reply
Hello, my wife and I work at the same municipal enterprise, but we were denied deductions for children, since we are not citizens of the Russian Federation. We are refugees from Donbass, we have 5 minor children, two of them are adopted, orphans. Is it legal for us They refused, because refugees, by law, enjoy all the rights that non-citizens of the Russian Federation have. Please tell me. Thank you.
Natalia 05/13/2016 at 12:05 # Reply
Alexander, good afternoon. Since a foreign citizen or stateless person who is recognized as a refugee or has received temporary asylum on the territory of the Russian Federation in accordance with the Federal Law “On Refugees” is not a tax resident of the Russian Federation, deductions are not provided to him. To be eligible for deductions, you must become a tax resident of the Russian Federation. If your stay in the Russian Federation is more than 183 days, you have the right to obtain resident status.
Svetlana 05/12/2016 at 01:41 pm # Reply
Hello, I have a child in my care, how much should the tax be taken from? Thank you
Natalia 05/13/2016 at 12:11 # Reply
Svetlana, according to paragraph 4, paragraph 1 of Art. 218 of the Tax Code of the Russian Federation, a tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. If you are not the only parent, then the deduction is provided in a standard amount - depending on the number of children, it does not matter whether they are your children or those under guardianship. If you have one child, then the deduction is 1400 rubles, if you have two, then 2800 rubles, if you have three, then 2800+3000=5800 rubles.
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