If you receive any income, you must pay personal income tax (NDFL) on it. Typically, this tax is withheld from your salary and paid by the employer. But income can be obtained not from work. And, for example, from renting an apartment. Or this is a one-time income, and the employer did not pay this tax for you. Today I want to talk about personal income tax and who, how and when should pay it.

From what income?

But not every economic benefit will be recognized as income of an individual, but only that which can be assessed and determined according to the rules of Chapter. 23 of the Tax Code of the Russian Federation (Article 41 of the Tax Code of the Russian Federation).

So, economic benefit is recognized as income of an individual if three conditions are simultaneously met:

it is to be received in money or other property;

its size can be estimated;

it can be determined according to the rules of Chap. 23 Tax Code of the Russian Federation.

The income of an individual, which is taken into account for taxation, can be received both from sources in the Russian Federation and from sources outside the Russian Federation. Moreover, some individuals need to pay tax both on income received in the territory of the Russian Federation and on income received outside its borders. And others only from income received in the Russian Federation. It all depends on whether the individual is a resident of the Russian Federation.

We will talk about who residents and non-residents are a little lower, but for now I will say that an individual who is a resident of the Russian Federation is obliged to pay personal income tax on income both from sources in the Russian Federation and from foreign sources located outside the Russian Federation. And individuals who are not residents of the Russian Federation must pay tax only on income from sources in the Russian Federation.

An open list of income on which personal income tax must be paid is established by Article 208 of the Tax Code of the Russian Federation. The openness of the list means that income should also include those incomes that are not on the list, but which do not fall under income not taken into account for tax purposes.

Here is an example of such income:

Dividends;

Interest;

Insurance payments;

Income from copyright or other related rights;

Income from rental or other use of property;

Income from the sale of real estate;

Income from the sale of shares or other securities;

Income from the sale of participation interests in the authorized capitals of organizations;

Income from the sale of other property;

Remuneration for performing labor or other duties;

Remuneration for work performed;

Remuneration for the service provided;

Reward for performing an action;

Income received from the use of any vehicles;

Other income.

individuals who are tax residents of the Russian Federation;

individuals who are not tax residents of the Russian Federation, but receive income in the Russian Federation.

Who are the residents

According to paragraph 2 of Art. 207 of the Tax Code of the Russian Federation, a tax resident is an individual who is actually on the territory of the Russian Federation for at least 183 calendar days over the next 12 consecutive months.

Note:

The presence (absence) of an individual of Russian Federation citizenship does not matter when determining his status as a tax resident of the Russian Federation. Both a foreign citizen and a stateless person can be recognized as tax residents of the Russian Federation. Also, a Russian citizen may not be a tax resident of the Russian Federation. Therefore, when determining the status of a tax resident of the Russian Federation, facts such as the place of birth and place of residence of an individual do not matter.

It is important to remember that, regardless of the time of actual stay in Russia, tax residents of the Russian Federation are recognized as:

• Russian military personnel serving abroad;
• employees of state authorities and local governments sent to work outside the Russian Federation (Clause 3 of Article 207 of the Tax Code of the Russian Federation).

They are subject to temporary restrictions established by Art. 207 of the Tax Code of the Russian Federation do not apply.

Then who is non-resident? According to paragraph 2 of Art. 207 of the Tax Code of the Russian Federation, individuals who are not tax residents of the Russian Federation include persons who are in the territory of the Russian Federation for less than 183 calendar days within 12 consecutive months. For example, foreign tourists coming to Russia on vacation and excursions, students coming to study, people coming to work in the Russian Federation, etc.

Persons who are not tax residents of the Russian Federation are payers of personal income tax only on income received from sources in the Russian Federation (clause 1 of Article 207 of the Tax Code of the Russian Federation).

How much to pay personal income tax?

Tax rates applied when calculating personal income tax are established by Art. 224 Tax Code of the Russian Federation. There are five such rates in total - 9, 13, 15, 30 and 35%. Let's consider when and under what conditions a particular personal income tax rate is applied.

If an individual is a tax resident of the Russian Federation, then the majority of his income will be taxed at a tax rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation).

Taxation at the personal income tax rate of 9% is carried out in the following cases:

upon receipt of dividends (clause 4 of article 224 of the Tax Code of the Russian Federation);

when receiving interest on mortgage-backed bonds issued before January 1, 2007 (clause 5 of Article 224 of the Tax Code of the Russian Federation);

upon receipt of income by the founders of trust management of mortgage coverage. Such income must be received on the basis of the acquisition of mortgage participation certificates issued by mortgage coverage managers before January 1, 2007 (clause 5 of Article 224 of the Tax Code of the Russian Federation).

A rate of 15% was introduced on January 1, 2008. It applies to dividends received from Russian organizations by individuals who are not tax residents of the Russian Federation (clause 3 of Article 224 of the Tax Code of the Russian Federation).

All income received by individuals who are not tax residents of the Russian Federation is taxed at a personal income tax rate of 30%. Grounds - clause 3 of Art. 224 Tax Code of the Russian Federation.

An exception is the income of non-residents in the form of dividends from equity participation in Russian organizations. Such income is subject to personal income tax at a rate of 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

The personal income tax rate of 35% is the maximum. It applies in the following cases:

when receiving winnings and prizes in ongoing competitions, games and other events for the purpose of advertising goods, works and services. Moreover, the tax is paid on the amount exceeding the value of such winnings and prizes of 4,000 rubles. (paragraph 3, paragraph 2, article 224, paragraph 28, article 217 of the Tax Code of the Russian Federation).

upon receipt of interest income on deposits in banks to the extent that they exceed the amount of interest calculated as follows (paragraph 3, paragraph 2, article 224, article 214.2 of the Tax Code of the Russian Federation):

for ruble deposits - based on the refinancing rate of the Central Bank of the Russian Federation, increased by 5%. Moreover, for these purposes, the refinancing rate is taken that is valid during the period for which the specified interest is accrued;

for deposits in foreign currency - based on 9% per annum.

This also applies to individuals who have the status of an individual entrepreneur (Letter of the Ministry of Finance of Russia dated November 11, 2008 N 03-04-05-01/416).

From January 1, 2008, interest income on time pension deposits is also taxed at a rate of 35% if it exceeds the specified limits. Moreover, regardless of when such deposits were opened

when receiving income in the form of material benefits from savings on interest on borrowed (credit) funds (paragraph 4, paragraph 2, article 224 of the Tax Code of the Russian Federation). Moreover, the tax is paid on the following amounts (clause 2 of Article 212 of the Tax Code of the Russian Federation):

for ruble loans (credits) - from the amount of excess interest calculated on the basis of 2/3 of the current refinancing rate established by the Central Bank of the Russian Federation on the date of payment of interest by the taxpayer, over the amount of interest calculated on the basis of the terms of the agreement (clause 3, clause 1, art. 223, paragraph 1, paragraph 2, article 212 of the Tax Code of the Russian Federation);

for foreign currency loans (credits) - from the amount of excess interest calculated on the basis of 9% per annum over the amount of interest calculated on the basis of the terms of the agreement.

When do you need to pay personal income tax yourself?

Typically, individual taxpayers do not calculate and pay personal income tax. Employers do this for them. But in some situations, taxpayers themselves are required to calculate and pay taxes. Such requirements are established by the Tax Code of the Russian Federation and relate to:

certain types of income, upon receipt of which personal income tax must be calculated and paid to the taxpayers themselves (Articles 214, 214.1, 228 of the Tax Code of the Russian Federation).

Types of income on which taxpayers are required to independently pay personal income tax:

Remuneration under employment contracts and civil contracts

(including rental and rental agreements) concluded with individuals and organizations that are not tax agents;

Income from the sale by an individual of his own property, property rights;

Any income for which the tax agent did not withhold personal income tax; including income from transactions with securities, income from futures and options transactions in cases where the tax agent cannot withhold personal income tax upon payment;

Winnings (lottery, betting, other risk-based games,

including slot machines)

Remunerations paid to the heirs (successors) of authors of works of literature, science, art, as well as authors of inventions, utility models and industrial designs;

Gifts from individuals (except individual entrepreneurs), with the exception of gifts that are not taxed in accordance with clause 18.1 of Art. 217

Tax Code of the Russian Federation. If a minor taxpayer receives a gift, on the value of which personal income tax must be paid, then the tax is paid by his legal representatives: parents, adoptive parents, guardians, trustees.

How to calculate personal income tax yourself

You must calculate the personal income tax amount based on the results of the tax period. The general rules for its calculation are established in Art. 225 Tax Code of the Russian Federation.

To calculate personal income tax you need:

Based on the results of the tax period, determine all your income, which is subject to personal income tax and is recognized as received in this tax period (clause 3 of article 225, article 208, 209, 217, 223 of the Tax Code of the Russian Federation);

Determine which of the indicated incomes are taxed at a rate of 13%, which - at a rate of 9%, which - at a rate of 35% (Article 224 of the Tax Code of the Russian Federation);

Determine the tax base (or tax bases if you received income that is taxed at different personal income tax rates).

This is done like this:

you need to determine the tax base for income taxed at one rate (for example, at a rate of 13%) in total;

You need to determine the tax bases for income that are subject to personal income tax at different rates separately (clause 2 of Article 210 of the Tax Code of the Russian Federation).

Calculate the amount of tax from each tax base using the following formula (clause 1 of Article 225 of the Tax Code of the Russian Federation):

Personal income tax amount = Tax base x Tax rate

Do not forget:

The tax base for personal income tax is the monetary expression of the taxpayer’s income. And if income is taxed at a personal income tax rate of 13%, then the monetary expression of income reduced by tax deductions (clauses 3, 4 of Article 210 of the Tax Code of the Russian Federation).

Round the calculated personal income tax amounts to full rubles. In this case, the amount is up to 50 kopecks. is discarded, and the amount of 50 kopecks. and more is rounded up to the whole ruble (clause 4 of article 225 of the Tax Code of the Russian Federation).

Add up the personal income tax amounts calculated for each rate separately and determine the total amount of personal income tax due for payment to the budget (clause 2 of Article 225 of the Tax Code of the Russian Federation).

If you received income taxed at all possible rates during the tax period, then the formula for calculating personal income tax will look like this:

Total personal income tax amount = Personal income tax amount 13% + Personal income tax amount 9% + Personal income tax amount 35%

You must indicate the total amount of personal income tax in line 020 of section 5 of the tax return.

How and when to pay personal income tax

In order to pay personal income tax yourself, you need to fill out a tax return in form 3-NDFL. It is filled out based on the results of the previous year. That is, if you have income in 2009 on which you need to pay personal income tax, you must submit a tax return no later than April 30, 2010 (clause 1 of Article 229 of the Tax Code of the Russian Federation).

Note:

Since the 2009 reporting year, 3-NDLF is not filed when selling property (real estate, car, other property) that has been owned for more than 3 years.

However, this rule applies only to regular income. For example, from renting an apartment. What if you received a one-time income? Or did you sell the property once and receive income? How then should we proceed? In this case, you need to submit a tax return on the actual income received in the current tax period. Moreover, this must be done within five days from the date of termination of such payments. You will also need to pay the tax calculated on the basis of such a declaration no later than 15 calendar days from the date of its submission to the tax authority (paragraph 3, paragraph 3, article 229 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation does not clearly formulate the moment when payments are considered terminated. Moscow tax authorities gave clarifications in a letter dated January 21, 2008 No. 28-10/4114. They believe that you determine this moment yourself and, accordingly, decide on your own when you must submit your personal income tax return.

I think that the cessation of payments should be understood as the cessation of receiving systematic income that comes to you regularly throughout the year and which, for reasons unknown in advance, ceases.

The Federal Tax Service of Russia for Moscow in its Letters dated July 15, 2008 N 28-10/066955, dated January 21, 2008 N 28-10/4114 gives examples of such situations:

termination of activity as an individual entrepreneur, notary, lawyer;

receipt by individuals from other individuals who are not tax agents of amounts of remuneration based on concluded civil agreements, including income under rental agreements or lease agreements for any property;

receipt by individuals of amounts of income from the sale of property owned by these individuals, etc.

The general deadline for tax payment is no later than July 15 of the year following the expired tax period (clause 6 of Article 227 and clause 4 of Article 228 of the Tax Code of the Russian Federation).

When receiving income for which the tax agents did not withhold the tax amount, the tax is paid in equal installments in two payments: the first - no later than 30 calendar days from the date of delivery by the tax authority of the tax notice of tax payment, the second - no later than 30 calendar days after the first payment deadline.

Didn't pay taxes?

Now let's look at liability for non-payment of taxes. as amended, effective from January 1, 2010, establishes that tax evasion by failure to submit a tax return or other documents, the submission of which is mandatory, or by including knowingly false information in a tax return, committed on a large scale, is punishable by:

a fine of 100,000 to 300,000 rubles

a fine in the amount of wages or other income of the convicted person for a period of 1 to 2 years;

arrest for a term of 4 to 6 months, or imprisonment for a term of up to 1 year.

A large amount is considered to be an amount over 600,000 rubles for a period within three financial years in a row, provided that the share of unpaid taxes exceeds 10% of those payable, or in an amount over 1,800,000 rubles.

The same act committed on an especially large scale (that is, in an amount exceeding 3,000,000 rubles for a period within three financial years in a row, provided that the share of unpaid taxes exceeds 20% of those payable, or in an amount exceeding 9,000,000 rubles) , is punished:

a fine in the amount of 200,000 to 500,000 rubles;

a fine in the amount of wages or other income of the convicted person for a period of 18 months to 3 years;

imprisonment for up to 3 years.

And if, due to the amount of unpaid tax or for other reasons, the offense does not fall under Article 198 of the Criminal Code of the Russian Federation, then the following tax sanctions are applied to the guilty person.

Failure by a taxpayer to submit a tax return to the tax authority within the prescribed period entails the collection of a fine (Article 119 of the Tax Code of the Russian Federation):

if the declaration is not submitted within 180 days after the end of the established period - 5% of the unpaid tax amount for each full or partial month from the last day of the deadline established for filing the declaration, but not less than 100 rubles in total;

if the declaration is not submitted within more than 180 days after the end of the established period - 30% of the unpaid tax amount + 10% for each full or partial month starting from the 181st day.

Failure to pay or incomplete payment of the tax amount as a result of illegal actions (inaction) entails the collection of a fine ():

• in the amount of 20% of the unpaid tax amount;
• in the amount of 40% of the unpaid tax amount if the offense was committed intentionally.

Note:

all tax sanctions provided for by the Tax Code of the Russian Federation are collected from taxpayers only in court at the request of the tax authorities. However, before going to court, the tax authority is obliged to invite the taxpayer to voluntarily pay the appropriate amount of tax sanctions (clause 1 of Article 104 of the Tax Code of the Russian Federation);

holding a taxpayer accountable for committing a tax offense does not relieve him of the obligation to pay the due amounts of tax and penalties (clause 5 of Article 108 of the Tax Code of the Russian Federation).

So, what does an ordinary person need to know about personal income tax?

Personal income tax is paid on any income received by an individual. Exceptions are the income listed in the closed list in Article 217 (Tax Code of the Russian Federation). These include pensions, alimony received, and benefits.

The obligation to pay tax does not depend on citizenship, lack thereof, or place of residence and registration.

For most types of income, the personal income tax rate is 13%.

The obligation to pay personal income tax on wages lies with the employer.

For some types of income and for some categories of taxpayers, independent filing of a tax return and payment of tax is provided.

The declaration must be submitted no later than April 30 of the year following the reporting year, and the tax must be paid by July 15.

When receiving a one-time income, or cessation of permanent income, the taxpayer is obliged to submit a declaration to the tax authorities within 5 days from the date of termination of such payments and pay the tax within 15 days. That is, he does all this without waiting for the end of the calendar year.

Personal income tax is a tax on personal income. It is assessed on the personal income of citizens received in the form of money, in kind or in the form of material benefits. At the same time, there are several types of income that are not subject to personal income tax:

• income from the sale of property owned for more than For real estate acquired from January 1, 2016 - more than five years.">three years;
• income received by inheritance;
• income received under a gift agreement from a family member;
• some other income.

When you receive income from an organization (or an individual entrepreneur), for example, a salary, the organization itself contributes to the budget a percentage of the amount due to you, since it is a tax agent.

Individuals who are not registered as individual entrepreneurs and foreign organizations that do not have branches in Russia are not tax agents. Therefore, if you receive income from them, you must file a return and pay tax yourself.

2. What are the personal income tax rates?

3. In what cases do you need to file a declaration yourself?

You are required to submit a declaration in form 3-NDFL if you:

• received income under an employment or civil law contract from a person who is not a tax agent (for example, if you rented out an apartment);
• sold real estate that you owned for less than three years (for property acquired from January 1, 2016, this period increases to five years);
• sold other property located in the Russian Federation that belonged to you for less than three years;
• sold property rights: a share in the authorized capital or shares;
• received income from abroad (interest on deposits in a foreign bank, income from the sale of foreign real estate, dividends from foreign organizations that do not have branches in the Russian Federation, income from the sale of foreign real estate);
• received remuneration as the heir or legal successor of the author of works of science, literature, art, inventions, utility models and industrial designs;
• received real estate, a vehicle, a share, a share or a share as a gift from an individual (however, if you received a gift from a family member, you do not need to declare income and pay tax);
• donated property and received income upon return of this property in the form of money from a non-profit organization (if this property was previously owned by you for less than three years).

4. How to fill out the 3-NDFL tax return?

You can fill out a declaration in form 3-NDFL either by hand or automatically, using a special program posted on the website of the Federal Tax Service (FTS), or in the taxpayer’s personal account.

• passport details;
• contact number;

Then you will need to submit a declaration using a convenient method:

• to the Federal Tax Service inspection at your place of residence - in person or through a representative (a notarized power of attorney is required), you can make an appointment with the inspection on the Federal Tax Service website;
• to any public services center (you will need to present an identification document and agree to the processing of personal data);
• by mail with a description of the attachment;
• online, using

Salary- this is an allowance in the form of a certain amount of money, with which a person, after receiving it, will be able to purchase various types of benefits. Good means food, clothing, etc.

Before we receive our salary, the accountant is obliged to deduct certain taxes and contributions from various authorities from the total amount of our income.

The most important tax is income tax.

Personal income tax is levied on all types of income, be it wages, dividends and other types of profit.

But there are some types of income on which income tax is not deductible by law, such as payment of sick leave, benefits for the birth of children and other types of benefits.

How much is personal income tax from the amount?

For different citizens, income tax may be different.

Resident of the Russian Federation pays income tax in the amount of 13% of income.

Lack of resident status, increases income tax to 30%.

To determine resident status, citizens must be present on the territory of the Russian Federation for at least 183 days a year, with the right to a short absence (study, rest, treatment) on the territory of Russia for no more than 6 months.

On what amount of salary is income tax taken?

Income tax is taken on any amount earned. The state does not provide concessions for the minimum amount.

• If your salary was 3,000 rubles per month, then feel free to subtract 13% from them and find out the amount you will receive in your hands.
• From the very beginning of the year, you are charged 13% income tax until your income exceeds 280 thousand rubles.

After this amount is reached, the tax ceases to be collected.

• If a citizen gets a new job in the middle of the year, he should bring a certificate of income from his previous place of work to resolve this issue.

If there is a child?

There is a category of citizens who enjoy tax benefits.

Such citizens include guardians, parents with one or more children, single mothers, working pensioners.

All taxpayers are entitled to the deduction , which does not depend on other payments.

It is 1,400 rubles for the first and second child.

• If the child is a disabled person of the 1st or 2nd group, the amount of the deduction increases to 3000 rubles.
• Parents, having children under guardianship or trusteeship, have similar rights to a tax deduction in the amount of 3,000 rubles.
• And parents with many children, having 3 or more dependent children, can take advantage of a tax deduction of up to 3,000 rubles.

Your accountant will help you take advantage of the tax deduction.

To do this, you need to write an application and submit the necessary documents, which the accountant will provide to the tax office.

How is personal income tax charged on the minimum amount?

Minimum wage— the minimum wage for an employee (minimum wage) is established and regulated by the state, indexed to the size of the increase in inflation.

Basically, the minimum wage is set at the end of December; the minimum wage is set for a year.

Each region has its own minimum wage, and it can differ significantly from its neighbors.

Do not confuse the minimum wage and the living wage.

Minimum wage- the minimum amount that an employer can set as the amount of wages for a fully worked month for an unskilled employee.

The minimum wage regulates wages, unemployment benefits, sick leave, and maternity benefits. If the employment is official, below the minimum wage the employer does not have the right to pay for the full month worked.

According to the laws of the Russian Federation, prescribed in Articles 207, 208,209...217 of the Tax Code, All individuals who are tax residents and who are not tax residents, but working on the territory of the Russian Federation, are required to pay income tax.

When determining the tax base, all types of income are taken into account, regardless of their source. And there is no definition of the minimum wage in any paragraph or article of the Tax Code.

That's why Personal income tax is levied even on minimum incomes.

Tax deduction for single mothers

Single mom- this is the status that is assigned to a woman who gave birth without registering a marriage, and an application to establish paternity was not submitted to the registry office.

• If the child was born 300 days after the divorce with the previous spouse or there is a court decision that the husband is not the biological father of the child.
• Or the child was adopted by a woman out of wedlock. In all these cases, a dash is placed in the father column.

A certificate is issued in form No. 25, where it is written that the father is written according to the words of the mother. And it shouldn’t be considered as such. The child's surname comes from the mother.

In the Russian Tax Code article No. 218, it is stated that single mothers have the right to a double tax deduction for each child upon reaching 18 years.

• If, after reaching the age of 18, the child continues studying, then the period is extended by the end of studies, but no later than the age of 24.
• To receive a tax deduction, the employee must provide the necessary certificates to the personnel department or accounting department (a copy of the birth certificate and a copy of the certificate in form No. 25 issued to the registry office).
• The tax deduction amount for a single mother is 2800 for two children, on all subsequent 6000 rubles each. For student 6000 and if the child of a single mother is disabled, then the same 6000 rubles.

Personal income tax for working pensioners

The legislation is very strict with working pensioners.

If a working pensioner is officially employed full-time, and his workplace is not a part-time job.

A work record book is maintained at the main place of work, and contributions to the social insurance fund are paid. In this case income tax for a working pensioner will be 13% of total income.

If a pensioner simply works part-time under an employment contract, and there is no entry in the work book, only an employment contract, in this case the income tax will be 20% of the amount of income.

The benefit still exists; starting from January, an amount of 400 rubles is deducted monthly until the total income reaches 40 thousand rubles.

Is personal income tax charged on financial assistance?

The employee receives financial assistance in case of any emergency situations. This includes the birth of a baby, treatment, death of a family member, etc.

Income tax is not levied on assistance if it does not exceed 4 thousand rubles per year.

There are types of financial assistance that are not subject to income tax, regardless of the amount.

• If a person has suffered a natural disaster or emergency. The company is provided with a document that describes the event that occurred. Such a document is a confirmation from the Ministry of Emergency Situations.
• Providing financial assistance to an employee who has received expensive treatment.These employees also include retirees who previously worked in the organization.

Here you need to provide documents from medical organizations.

• Providing financial assistance in the event of the death of an employee. The funds are transferred to the loved ones of the deceased employee. Moreover, such a payment is a one-time payment.
• If one of the employee's family members has died. The payment is also a one-time payment.

Income tax is not levied on a parent who adopts a child or children under one year of age. The cash payment is 50 thousand rubles. The amount of financial assistance to the second parent is subject to personal income tax.

Who doesn't pay income tax?

• Income tax is not calculated for pensioners, since pensions are social payments.
• Income tax is not deducted from certificates of incapacity for work, maternity benefits, subsidies of various kinds, and women on maternity leave for up to one and a half years.
• There is no income tax on alimony payments. received by a woman from the child's father.

If a citizen is not officially employed and does not maintain a work record, he will not pay personal income tax.

Social insurance contributions and other contributions will not be paid, and the citizen loses social support. This period will not be included in the length of service and will not be taken into account when calculating the pension.

How to calculate income tax on wages?

Many people are familiar with the feeling when you leave the accounting department and realize that you have been deceived, but you don’t know where exactly. In order to fully understand your own income, you need to know how to calculate taxes.

Personal income tax is a tax on personal income, which is 13-30% depending on the person’s status.

If a citizen is a resident of the Russian Federation, the tax will be 13% of the total income. A non-resident citizen will be required to contribute 30% of income tax. The easiest way to calculate salary tax is to divide by one hundred and multiply by the tax amount.

Tax is calculated using the following steps:

• Let's sum up the entire salary per month.
• We take away social charges, if any (sick leave, subsidies, social benefits).
• Next, we multiply the received amount by 0.13 or 0.30, depending on the status. Simply put, we divide the amount by 100 and multiply by 13 or 30.
• Tax received deducted from your salary.
• If there are benefits, the amount of the tax benefit or deduction is deducted from the salary, and the tax is calculated from the remaining amount.

Where do the withheld funds go?

Currently, contributions in the amount of 85% are made to the budgets of the constituent entities of the Federation- this is the largest percentage, then local budgets take 15%.

Of the 15 percent, the budget of municipal districts is allocated 5%, the city district takes 15%.

This entire complex process and distribution is strictly controlled and supervised.

The Accounts Chamber of the Russian Federation, the Federal Treasury and the administration, which monitors compliance with all rules of financial and budgetary control at the local level, have assumed full responsibility.

What are our contributions spent on?

1. The bulk of the contributions are spent on the social sphere and the maintenance of the same politicians and administration, their salaries.
2. This is where our free education ended up(kindergartens, schools, free clubs, budget places in colleges and institutes, as well as teachers’ salaries).
3. Medicine(state hospitals, clinics and salaries of doctors and medical personnel).
4. For the remainder, all cultural events.

Procedure for calculating personal income tax

• Before calculating the tax, you need to calculate and break down your salary. Including all additional payments, salaries, bonuses.
• Depending on the salary, we calculate salary and bonus, vacation pay. We take away sick leave, social assistance, maternity benefits, donor benefits, and scholarships.
• We add the resulting numbers and get the salary.
• We add a bonus to your salary, if any.(Ural allowances, northern ones, etc.).
• We begin to calculate the tax from the amount received. If there is a tax deduction, then we subtract the deduction from the salary received.
• We deduct 13 or 30% personal income tax from the remaining salary. The amount of personal income tax deducted will be obtained.

What is included in the settlement amount?

The amount of the calculation according to the law includes all types of accruals related to wages (salary, bonus, vacation pay, travel allowance, northern, Ural, polar, polar).

All types of awards- for class, for experience, sanitary condition, implementation of the plan, etc.

That is, all income except social income.

The date of receipt of income is considered to be the last day of the month in which the calculation was made.

Accordingly, the accountant first calculates income and tax, then the tax is deducted and only then the salary is issued.

Direct personal income tax (NDFL) is paid on employee salaries. Employers become tax agents and withhold income taxes from wages, directing the money to the federal budget. We will tell you about the rules for calculating and transferring tax, benefits and tax deductions.

On what income is tax paid?

Tax is paid not only on wages. The tax base includes all incentives, bonuses and other additional payments, including income that the employee received in kind. The tax is calculated as follows:

• sum up all employee income;
• deduct official expenses from this amount;
• We charge 13% or 30% tax on the received balance.

Certain types of income, which are listed in Art. 217 Tax Code of the Russian Federation. These are state benefits (except for unemployment benefits), pensions, donor rewards, alimony received, lump-sum assistance amounts and other payments.

Income Tax Percentage Rate in 2019

The tax rate depends on the status of the taxpayer: whether the employee is a resident or not. A resident is someone who has been legally in Russia for more than 183 days and does not leave its borders during this period. Otherwise, the taxpayer is recognized as a non-resident. Be careful: your employee's status may change throughout the year.

The tax rate for residents is 13%, for non-residents - 30%.

Tax deductions

Before calculating the tax, you need to subtract tax deductions from the amount of income - benefits that are provided to employees. Deductions are due to employees who bought an apartment, spent money on training or treatment, as well as citizens with children and combatants. For example:

• 1,400 rubles - standard tax deduction for the first and second child and 3,000 rubles for the third and each subsequent child ();
• 500 rubles is a standard deduction for heroes of the USSR and the Russian Federation, participants of the Second World War, blockade survivors, disabled people since childhood and disabled people of groups 1 and 2, as well as some other categories of citizens (if an employee has the right to several standard deductions, he can use only one, sum up Only deductions for children are possible);
• a property deduction for a home buyer in the Russian Federation is provided on the basis of an application, tax return and documents that confirm the purchase or payment of interest on a mortgage (for more details, see Article 220 of the Tax Code of the Russian Federation);
• social deduction for expenses on education or treatment of an adult or child, as well as for some other expenses, is provided on the basis of an application and documents confirming expenses (for more details, see Article 219 of the Tax Code of the Russian Federation);
• Professional tax deductions are received by entrepreneurs, lawyers, and notaries when confirming expenses in their business or advocacy activities (for more details, see Article 221 of the Tax Code of the Russian Federation).

Example. The employee's salary is 50,000 rubles. He is the father of three minor children. For the first two, the deduction will be 1400 + 1400 = 2800 rubles, for the third another 3000 rubles, for a total of 5800 rubles.

The base for calculating the tax will be: 50,000 - 5,800 = 44,200 rubles.

Calculation and withholding of income tax from salaries

Tax is calculated on a monthly basis, with the offset of previously withheld amounts. The last day of the month is considered the day you receive your salary (it doesn’t matter whether it’s a working day, a weekend or a holiday). In the usual and simplest case, personal income tax is withheld once a month when calculating wages on the last day of the month. The employer withholds the calculated tax, only after that other deductions are deducted from the salary - alimony, loan repayment, etc.

If the amount of deductions exceeds the tax base in this month, then, according to calculations on an accrual basis from the beginning of the year, personal income tax in the month may be zero or negative. Then the over-withheld tax can be offset in the next month or returned to the employee at his request. Transferring standard and social deductions from one month to another is possible only within a calendar year. But the excess property deductions are transferred to the new year, and then the employee must write a new notice of the right to deduction.

Tax transfer

Income tax is transferred to the budget within the following periods:

• if the organization pays wages in cash, we transfer the tax on the day the money is received from the bank;
• if the organization pays salaries non-cash, we transfer the tax on the day the funds are transferred to the employees’ cards;
• if the organization pays salaries from other sources (for example, from revenue without withdrawing money from a bank account) - we transfer the tax the next day after the income is issued;
• if an organization transfers material benefits and income in kind, we transfer the tax the next day after it is withheld.

Sometimes income taxes are paid in multiple payments within a month due to different types of payments. Withheld income tax is transferred according to the details of the tax service where the organization is registered. Separate divisions transfer personal income tax according to the details of the tax office in which they are registered.

Fines for personal income tax violations

The employer’s actions must comply with the requirements of the law and fit within the stated time frame, otherwise fines and penalties cannot be avoided:

• if the employer did not withhold or transfer income tax without legal grounds, he will be subject to a fine of 20% of the amount of the untransferred tax;
• in case of evasion of personal income tax on a large scale, the violator may face a fine of 100-300 thousand rubles or a fine in the amount of salary for 1-2 years, deprivation of the right to hold certain positions for 3 years and even arrest for 6 months or imprisonment for up to 2 years.

Calculate personal income tax automatically and transfer tax using the Kontur.Accounting web service. Here you can easily keep records, calculate salaries, generate and send reports, and also benefit from the support of our experts. The first month of using the service is free.

We said that the employer pays personal income tax for all working Russians.

Kristina Frolova

Today we will tell you what to do for those who do not have an official job, and for those who received income for which no one paid tax.

If you are a freelancer, rentier or professional poker player, you will have to calculate and pay personal income tax yourself. Let's figure out why and how.

Times are changing, pay your taxes

This article is one of the first in T-Zh. When we released it, Bitcoin was still at three hundred, Gnoyny had not yet defeated Oksimiron, sharks were not yet sold in Ikea and no one knew the meaning of the phrase “Yarovaya package.”

Over the past four years, much has changed in tax legislation, but not the requirement to pay taxes itself. But the Federal Tax Service has become more active and more technologically advanced, and if in those happy times it was still possible to go back and forth, now it’s neither here nor there - taxes have to be paid. We have updated the article.

Meet: account audits, tax raids, a beautiful personal taxpayer account and self-employed people.

Maybe you won't have to pay?

As a result, a large amount may accumulate - tens of times more than what they would have paid voluntarily.

The only question is whether the tax office will know about your income and decide to take it into account.

What can attract the tax authorities?

The tax office has enough tools to identify income on which taxes have not been paid. But how exactly she will be able to do this in a particular case and who will be unlucky, no one knows in advance. One person can spend millions of rubles through his account for years, not pay taxes and never get caught. And another may get 100 thousand for a hack job one time, not pay taxes and receive a fine.

Checking accounts. The tax office may be interested in the fact that large sums are regularly deposited into your account. It will not be difficult for the tax authorities to prove the systematic receipt of income after checking the accounts.

If there are these grounds, the bank is obliged to provide tax statements of accounts. The bank does not have the right to ask why the tax office is requesting information about the account. After a request from the tax office, the bank has 3 days to provide an extract to the inspectorate, otherwise the bank will be fined.

In 2018, the tax authorities asked the Ministry of Finance for even more powers regarding information about transfers to cards. In the near future, automatic control may appear - the tax office will easily find undeclared income. Perhaps the Federal Tax Service will be able to control the movement of money in the accounts of all people in Russia. Or he will be able to receive information from banks without checks and permission from management. But for now, a request needs reasons, although finding them is not so difficult.

Suspicious transactions. All transactions in banks are checked by financial monitoring. If something seems suspicious, the account may be blocked until the circumstances are clarified. This is not a whim of the bank, but a requirement of the law. We'll have to explain where the money comes from. But not the tax office, but the bank.

Regular activity on social networks. Tax inspectors do not hide the fact that they check services on social networks to identify violations. There has already been a case when the Tver Tax Service conducted a raid and identified an unregistered confectionery shop. What it was is unclear; the tax office formally does not have such a thing as raids. But the fact remains: tax authorities are monitoring illegal entrepreneurship. They will not automatically charge additional taxes, but they can make you admit everything yourself - calling the tax office for questioning is not the most pleasant thing. Especially when there really is undeclared income.

Each tax audit must be economically feasible for the budget. But anyone can be checked. The reason could be a complaint from a buyer, a neighbor, or information about your income in someone else’s declaration.

Not paying taxes is illegal and risky. And you can pay taxes in different ways. Choose a convenient method.

Submit a tax return and pay yourself

This is the most tedious way. It is suitable for those who have irregular income. Otherwise, you will still have to register an individual entrepreneur or register yourself as self-employed.

Every year you will have to fill out and submit a declaration and pay personal income tax. In the declaration, you must indicate all your income separately, even if every month you worked on 8 projects simultaneously.

Pros. There is no need to open an individual entrepreneur or LLC, maintain accounting and pay for servicing another bank account.

Minuses. If you had a lot of small earnings, you will have to indicate them all in the declaration. Filing a declaration will not eliminate the risk of liability due to illegal business if your activity is systematic and brings in regular income.

Work only under contract

The easiest option for a freelancer is to enter into an agreement with the customer. If the customer is an individual entrepreneur or a company, he will become your tax agent and withhold tax from your income.

Under the contract, you will work officially, so you will be able to obtain a 2-personal income tax certificate from the client in order to apply for a loan or obtain a visa.

Pros. You don't need to think about taxes yourself - the customer will withhold them.

Minuses. The customer has an additional burden: the workload of the accountant and insurance premiums on top of your salary. Perhaps, in exchange for concluding a contract, the customer will offer you to reduce the cost of work. If the customer is an individual, the tax will have to be calculated and paid independently.

Register as an individual entrepreneur

This is an ironclad option to do everything according to the law and avoid any risks. Especially if you only earn money by freelancing and have a regular income.

If your income is irregular, for example, you occasionally bake cakes to order, advise on legal issues or draw up contracts, you can simply submit a 3-NDFL declaration at the end of the year and pay 13% of the profit. This may even be more convenient, because you don’t have to think about accounting and a bank account.

Being an entrepreneur can be beneficial for a freelancer. For example, you can switch to the simplified taxation system - a simplified taxation system - and pay 6% of income to the budget. To register as an individual entrepreneur, you need to submit an application to the registering tax office or MFC and pay a state fee of 800 rubles. And you can do this without leaving your home - through the government services website. From 2019, there will be no fees for electronic registration at all.

Pros. As an individual entrepreneur, you can choose a simplified taxation system and pay one tax at a rate of 6%. Thanks to modern reporting services, maintaining and reporting on individual entrepreneurs is easy. Legal entities love to work with individual entrepreneurs because for them it is legal and easy.

Minuses. You need to think about online cash registers, a bank account and accounting. And also licenses and insurance fees that do not depend on income.

Switch to professional income tax

In 2019, freelancers, employers and confectioners in Moscow, the Moscow and Kaluga regions and the Republic of Tatarstan, among other ways to organize payment, will be able to switch to a tax for the self-employed. This is another way to register your business, which brings in regular income, according to the law. We write a lot and in detail and will write more.

The professional income tax is suitable for individuals who earn money from services or goods of their own production, and individual entrepreneurs whose income does not exceed 2.4 million rubles per year.

This tax must be paid on all income received as part of professional activities, that is, on revenue from the client. But already in 2019. If you switch to the new regime, you can pay less: 4% of income when working with individuals and 6% with individual entrepreneurs and companies. And forget about online cash registers, social contributions and declarations. At the end of the month, the tax office itself will calculate the tax and send the amount for payment.

Pros. If you register yourself as self-employed, the business will become legal, and you won’t have to worry about fines. The tax rate may be lower than under the simplified tax system. Unlike individual entrepreneurs, you don’t need to think about online cash registers, contributions to funds, and unlike individuals, you don’t need to think about declarations. You can easily register through your taxpayer’s personal account or the “My Tax” application.

Minuses. Only those with an income of no more than 2.4 million per year will be able to use this regime; income above the limit will be taxed under other regimes. Nothing goes to the pension fund from this tax. This is an experiment involving only four regions.

How to report

Payment of personal income tax by ordinary citizens consists of three stages: filling out the declaration, sending the declaration and the payment itself.

30.04

last day for filing a declaration

The easiest and most convenient way is to fill out a declaration in your personal account on the tax website

Fill out declaration 3-NDFL. There are several ways to fill out the declaration. You can download the form and enter all the data manually, fill out an electronic declaration in the taxpayer’s personal account, or use a special program. You answer the questions, and the program will fill out the declaration for you.

What year are you reporting for?

760 - code for individuals

The taxpayer identification number can be taken from the tax registration certificate or checked on the Tinkoff Bank website. The “TIN” field can be left blank - the declaration will still be accepted

Fill out all the data as in your passport (code 21)

If filling out by hand, write in capital block letters.

If there is no data, put dashes

Your full name and signature or representative details

If you are not the one filing the declaration, please indicate the details of the power of attorney in the “Document” column.

Taxpayer identification number can be taken from the tax registration certificate or checked on the Tinkoff Bank website. The “TIN” field can be left blank - the declaration will still be accepted.

In the column “Tax period” indicate which year you are reporting for.

Your inspection number. This is the tax office at your place of residence. You can check the number on the tax website.

In the "Document Information" column fill out all the data as in your passport (code 21). If filling out by hand, write in capital block letters. If there is no data, put dashes.

In the "Document" column indicate the details of the power of attorney if you are not the one filing the declaration.

Budget classification code. If you are not an individual entrepreneur, not a notary or a foreigner, please indicate 18210102030011000110.

You can submit a document to the inspection in paper form in person, through a representative or by mail in a valuable letter with a list of the attachments. If you submit in person, you need two copies: on the second, the tax office will put a mark with the date of receipt and return it to you. If by mail, the filing date of the return is the date the letter was sent.

You will have to pay personal income tax on all other income.

Remember

1. If you received income for which no one paid personal income tax, you will have to pay the tax yourself.
2. The fine for non-payment of taxes is from 20 to 40% of the unpaid amount.
3. Freelancers are not exempt from paying taxes.
4. The best option for a freelancer with a regular income is to register as an individual entrepreneur or pay tax on professional income.
5. To report income as an individual, fill out and submit a tax return in Form 3-NDFL, and then pay the tax.