Calculation of personal income tax 13. How to deduct personal income tax from your salary - calculator

Below we will analyze the procedure for calculating personal income tax using specific examples. In addition, we present the entries that will need to be made in accounting.

You can read about personal income tax.

Income tax payers are individuals; for some types of income you will have to calculate the tax yourself, as well as fill out a declaration in Form 3-NDFL yourself and thereby report to the tax office.

For other types of income, the employer will calculate income tax; for example, personal income tax on wages must be withheld and paid by the employer. In this case, no action is required from the taxpayer (employee) himself.

Examples of personal income tax calculation

An example of calculating personal income tax from employee wages

Every working individual receives monthly income in the form of wages, however, an individual does not independently calculate and pay personal income tax from wages. This is due to the fact that the responsibility for calculating and paying personal income tax on wages falls on employers, who in this case act as tax agents. The employee receives a salary minus tax.

Having calculated the salary, the accountant determines the due amount for the employee, subtracts deductions from the salary, and the tax is calculated from the resulting difference.

Example:

Toropov received a salary for January 2015 in the amount of 30,000 rubles. He has one child. Let's calculate the personal income tax that the employer must pay on Toropov's salary.

Since Toropov has one child, he is entitled to a standard tax deduction of 1,400 rubles.

Personal income tax = (30000 – 1400) *13% = 3718 rub.

Toropov’s salary in hand = 30,000 – 3,718 = 26,282 rubles.

Postings for accounting for personal income tax from salary:

• D44 K70 in the amount of 30,000 - Toropov’s salary accrual for January 2015 is reflected.
• D70 K68.NDFL in the amount of 3718 - personal income tax is withheld from accrued salaries.
• D70 K50 - in the amount of 26282 - wages were paid to Toropov.
• D68.NDFL K51 – the amount of tax is transferred to the budget.

Please note that to reflect the amount of personal income tax, account 68 is used, in which a separate sub-account is opened. The debit of account 68 reflects the transfer of tax, and the credit reflects its accrual for payment.

An example of calculating personal income tax on dividends:

If an individual has a share in the authorized (share) capital of an organization, then he has the right to receive income in the form of dividends. Dividends are calculated from the organization's net profit.

Personal income tax on dividends must be withheld by the organization paying them. That is, this organization acts as a tax agent. An individual must receive the dividend amount minus tax.

Since 2015, a rate of 13% has been applied to dividends (previously the rate was 9%).

Example:

Toropov received dividends in the amount of 30,000 rubles. Let's calculate personal income tax on dividends.

Personal income tax = 30000 *13% = 3900.

Dividends receivable = 30,000 – 3,900 = 26,100.

Postings for accounting for personal income tax on dividends:

• D84 K75 in the amount of 30,000 - dividends were accrued to Toropov for participation in the authorized capital of the company.
• D75 K68.NDFL in the amount of 3900 - the amount of tax on dividends was withheld.
• D75 K50 for 26100 – dividends were paid to Toropov in cash.
• D68.NDFL K51 for 3900 – the amount of tax is transferred to the budget.

An example of calculating personal income tax on a loan

Tax is imposed on income received in the form of interest from the transfer of funds on credit.

Russia is one of the countries where personal income tax is one of the largest “sources” of filling the budget. The size and volume of personal income tax depend on the economic situation and people’s well-being. Let's look at how to calculate personal income tax and give some examples.

What is this tax and its scope?

Personal income tax or personal income taxes refer to fees that are paid by each person. Its main feature is that the tax is closely related to the income of an individual. Moreover, it should be remembered that an individual is understood to be any person, even a child, who has received taxable income.

In this case, the citizenship of the personal income tax payer does not matter, because the obligations for its payment apply to both residents of the Russian Federation and non-residents. The object of taxation is the income received by an individual, including entrepreneurs, for a certain period. What kind of income should this tax be paid on? These include:

• Salary.
• Income received after the sale of property, rental of real estate.
• Various payments under the strass policy, dividends.
• Income received by an individual from transactions with securities.
• Pension.
• Social payments.
• Various rewards, bonuses.
• Other types of income.

It is worth noting that tax residents must pay this tax on all income received not only in Russia, but also in other countries.

But if the persons are not residents of the Russian Federation, then the tax must be paid on the income received in Russia.

True, there are exceptions to everything – here too. There are incomes that are not subject to personal income tax:

• Benefits received from the state - excluding payments for temporary disability.
• Labor pension, compensation payments.
• Child support.
• Grants from organizations - however, their list must be approved by the government of the Russian Federation.
• Received bonuses for achievements.
• Financial aid, which is paid in case of emergencies (natural disasters, payments to those who suffered from terrorist attacks, charity).
• Salaries in foreign currency that employees of state-owned companies receive, but they should be used to pay for the labor of those who work abroad.
• Income received by farms during the first five years of their activity after registration.
• Obtained from the sale of fungus, berries, etc. profit.
• Gifts, excluding real estate and cars. However, if the gift is from a close relative (spouse, parent, child), any gift will not be taxable.
• Cash prizes for sporting events, competitions.
• Help from non-profit organizations for orphans or low-income families.

Personal income tax rates – consider all options

As we have already said, the personal income tax rate depends on whether the citizen is a resident of the Russian Federation. But its size also depends on the type of income received. In the following tables we will explore in more detail which tax rates should be used in the calculations.

Rate for residents

Rate size for non-residents

How to calculate personal income tax on wages?

The law assigns to organizations and companies all the functions of calculating personal income tax and paying it to the budget. Moreover, as many people think, the fee does not go to the employee, but is immediately transferred to the tax office. To calculate the amount of the fee, you need to accrue to the employee not only his salary, but also all income and bonuses for which he is claiming, since personal income tax will be paid on the full amount. It is also worth determining if there is any income that is not subject to this levy. And finally, the employee’s status is determined, since the tax rate depends on this. For example, if we are talking about a tax resident, it is 13%, if we are talking about a non-resident, then 30%.

The tax calculation form is as follows: all accrued earnings minus non-taxable calculations and multiplied by 13%.

For non-residents, the calculation scheme will be almost the same, but it is worth remembering that they have practically no benefits. Therefore, all earnings are taxed at 30%. If we are talking about vacation pay, then personal income tax on these payments will also be charged on the entire amount and will be paid at the time the funds are paid.

And here many managers make the mistake of believing that tax deductions from vacation pay are carried out by analogy with the payment of wages, that is, two payments. This is usually due to the fact that they do not take into account that vacation pay payments are not included in earnings - they are calculated and accrued on the last day before the employee goes on vacation. But wages must be paid at least twice a month, which is where the confusion stems. Thus, management has no legal basis for paying personal income tax on vacation pay twice a month - this could lead to a fine.

If an individual has a child under 18 years of age, he has the right to claim a tax deduction of 1,400 rubles, while the employee’s income should not exceed 350 thousand rubles. If the earnings are higher, he automatically loses the right to receive a deduction. If an individual is raising one or more children, when calculating personal income tax, he will receive a deduction in the amount of 3 thousand rubles.

Examples for calculating tax - consider 4 options

To help you better understand how personal income tax is calculated, let's look at a few simple examples.

Example 1. Personal income tax on wages without deductions

Citizen Ivanchuk earns 42 thousand rubles. To find out the amount of personal income tax, you first need to decide on the interest rate - it is 13%. Therefore, the calculation will be as follows: 42,000 * 13% = 5,460 rubles, which is exactly how much needs to be transferred to the budget monthly. Ivanchuk will receive 36,540 rubles. (42000 – 5460).

Example 2. Personal income tax using salary deductions

Citizen Kozlova earns 56 thousand rubles a month, and she has two children under 18 years of age. To carry out the calculation, you first need to decide on the amount of the deduction - for two children it will be 2,800 rubles. (2 * 1400). Next, we subtract the received amount from Kozlova’s salary, receiving 53,200 rubles. It is from this amount that we will calculate the deduction - 53200 * 13%, we will get 6916 rubles. To compare the benefits, it is enough to calculate the personal income tax for Kozlova without deductions, which will be 7,280 rubles.

Example 3. Personal income tax on vacation pay

As we have already said, tax should also be paid on vacation pay - the calculation is similar. For example, citizen Yuverchuk received vacation pay in the amount of 25 thousand rubles. We need to multiply this amount by 13%, resulting in a tax amount of 3,250 rubles.

Example 4. Payments from dividends

Citizen Overchenko received dividends in the amount of 30 thousand rubles in 2014. Here it is worth deciding on the interest rate, which is 13%. Accordingly, the personal income tax amount will be 3,900 rubles (30,000 * 13%).

How to correctly issue 2nd personal income tax and 3rd personal income tax certificates?

By April 1 of the year following the reporting period, each company must submit a document on income accrued to employees. It has the form 2-NDFL. It is also used when applying for loans, tax deductions when registering real estate, studying, etc. At the same time, this certificate is issued not only for employees, but also for individuals who received payments from the company in the reporting year.

If an employee received payments at different rates, the company is required to provide the tax office with the appropriate number of certificates. This usually happens if the employee worked in several branches of the company at once. However, there are cases when issuing a 2-NDFL certificate is not required:

• If payments are not subject to taxation.
• When issuing financial assistance (if the total amount for the year does not exceed 4 thousand rubles).

If a person wins in a casino or lottery, he must fill out and send the certificate himself.

How to fill it out correctly? Please read our instructions carefully:

1. Fill in the “Sign” field. Here we put “2” if taxes cannot be withheld from income. In all other cases we enter one.
2. Fill in the “Adjustment number” field.
3. We indicate the Federal Tax Service (code), OKTMO.
4. Fill in the “Tax Agent” field, where we enter information about the company.
5. Field “Taxpayer Status”, where we indicate whether he is a non-resident or a resident.
6. We fill in information about the document - employee’s passport, etc.
7. Fill out the income table.

If the declaration is filled out by an individual entrepreneur or an individual who, in addition to their basic salary, receives additional income, they should issue a 3-NDFL certificate. In addition, it should be filled out by those who received income from the sale of an apartment or other real estate, who provided services under civil contracts, in case of profit, but did not pay taxes from it. If an individual is applying for a tax deduction, they should also fill out this document.

At the same time, in case of errors in the declaration or entering incorrect information, the responsibility falls on the taxpayers. If errors are discovered, the taxpayer must pay off the debt, fines and penalties that may be assessed. Such a declaration must be submitted no later than April 30 of the year following the reporting period.

The process of filling it out is simple: fill in all the necessary fields, enter amounts and calculations, and then send the document to the tax office at the place of registration.

How is the penalty calculated?

If you do not provide the certificate on time and do not pay the personal income tax, the taxpayer will be charged a penalty for each day of delay. The amount will depend on the refinancing rate of the Central Bank of the Russian Federation - the higher it is, the more you will have to pay.

The formula is as follows:

Penalty = tax amount * number of days of delay * rate of the Central Bank of the Russian Federation: 100 * 1/300. The calculation will be simple if the Central Bank of the Russian Federation rate has not changed over the entire period; otherwise, you will have to calculate each day separately in order to achieve accurate calculations.

In addition, current legislation provides for other sanctions against taxpayers if they:

• The declaration was submitted after the established time. In this case, you will have to pay at least 5% of the tax amount for the entire month of delay. The main thing is that the amount of the fine cannot be less than 100 rubles and no more than 30% of the total tax amount.
• If the declaration is submitted on time, but the filing procedure was violated, you must pay a fine of 200 rubles.
• If the company violated the rules for maintaining primary accounting documents, the fine will be 25% of the amount of unpaid tax. In this case, the fine should not exceed 40 thousand rubles.

Income tax is a type of direct tax that is paid by almost all residents of the Russian Federation. Its correct name, to be precise, is personal income tax, personal income tax. This is one of the few types of taxes that are paid by citizens and not legal entities.

A distinctive feature of personal income tax is that the transfer of this tax to the treasury occurs in the “background” mode, as well as the transfer of insurance and social contributions. In most cases, the citizen himself is not required to carry out any actions to calculate it.

For the vast majority of officially employed citizens, this tax is automatically deducted from their salaries. The responsibility for transferring it to the treasury lies with the employer. However, many people may need to calculate their tax bill on payroll, rent, or other sources of income, for example, to see if they qualify for a tax deduction and to determine the savings from that deduction.

Standard standards

How to calculate income tax? There's nothing complicated about it. The standard tax base for it is any income (except for a number of exceptions) received by a citizen on a regular or irregular basis. From the point of view of the law, there is no difference between cash or in-kind (goods) forms of income.

Standard tax rates:

Please note: a resident of Russia means a person who has Russian citizenship and permanently resides in Russia. Thus, most citizens are residents, except those who permanently live in another country.

Personal income tax has different rates for different types of income. Thus, the lowest rate of 9% is taxed on dividends from shares and other securities. The largest - 35% - officially received winnings and prizes, including in lotteries, television quiz shows, etc.

There are also preferential categories of the population that have the right to a reduction in the amount of personal income tax or monetary compensation transferred to a bank account at the end of the tax period. Both are called tax deductions.

Basic concepts

Payment to the treasury of a certain percentage of labor income is mandatory for all able-bodied citizens. Even those entitled to various deductions are not completely exempt from personal income tax. Moreover, from a certain category of the working population - namely those people whose annual income exceeds a certain level - a portion of their income is withheld at an increased rate of 23%.

Note: as inflation increases, the threshold for such income rises. So, in 2019 it amounted to 512 thousand rubles per year.

The accounting department of an enterprise does not legally have the right to transfer wages to employees without simultaneously sending the required share to the local Federal Tax Service. But it is important to know that there are a number of incomes on which income tax is not paid.

First of all, these are any kind of social benefits and compensation, that is, not the money that a person earned, but that which was transferred by the state or an enterprise in order to support or cover expenses.

For example:

• pension;
• scholarship;
• payments to gratuitous donors (lunch compensation for blood donors, etc.);
• alimony and other financial assistance;
• redundancy allowance;
• maternity leave benefits;
• travel allowances

Classification of deductions

A deduction is either a reduction in the amount of tax transferred or a return of a certain amount of money. It is paid to the employee in person as compensation for part of the tax paid. It is calculated once a year and is valid indefinitely as long as the person works at the given enterprise and retains the right to the benefit.

According to current legislation, deductions are classified into:

Please note: deductions are limited in most cases. There is an upper limit, for example, for a deduction for treatment it is 120,000 - this is the limit of the total value of all checks for payments for medicines and doctors, from which you can demand a return of 13%. The exception is very expensive treatment.

In addition, you need to understand that the amounts of deductions for a child specified in paragraph 1 of the list are not the money that you can get in your hands. If there is a child, then 1400, 3000 or 6000 thousand rubles per month is the amount by which the tax base, consisting of funds that the parent earned for the year, is reduced.

How to calculate income tax if the need arises?

The general algorithm of actions in this case is as follows:

1. Determine the total amount of income received that is subject to personal income tax.
2. According to Art. 224 of the Tax Code of the Russian Federation, set the applicable rate (13% for wages, 35% for winnings in the lottery, etc.).
3. Divide the amounts of all income received by source, and calculate the tax for each type of income separately.
4. Round the resulting amount to the nearest whole ruble.

These actions should be carried out only if it is necessary to accurately find out the full amount of personal income tax paid for the reporting period (year), taking into account all sources of income - from dividends, from the sale of property, from winnings, etc. The employer company independently calculates and deducts personal income tax from salaries and bonuses, the organization presenting the winnings independently makes deductions from it, tax on dividends is also transferred automatically.

General calculation formula:

Amount of income * percentage rate = personal income tax

Calculation procedure

Any employer calculates personal income tax only on those amounts for wages and bonuses that he personally pays to the employee. No other sources of profit are taken into account.

For persons combining work in different companies, calculations are made by each employer separately. All tax deduction rights must be taken into account. But! An employee entitled to a deduction, for example for children, can receive it from only one employer.

The calculation is carried out in the following order:

1. The accountant determines the total size of the tax base - it includes salary, bonuses, bonuses, vacation pay and sick leave.
2. Checks whether the employee has the right to deduction - this is confirmed by a document from the Federal Tax Service.
3. If there is a right to a deduction, then the due amount is subtracted from the total income, after which the remainder is multiplied by the rate - for example, 13%.

Clarifications on the procedure

You can calculate the tax amount either manually or using online calculator services. The latter have built-in options that allow you not to build long formulas, but to automatically apply deductions and benefits. This greatly simplifies the procedure.

Manually and on an online calculator

Let's consider a standard situation: mechanic Ivanov has a monthly salary of 18 thousand rubles, plus 7 thousand - a set of bonuses (for length of service, quality of work, etc.). Plus the 13th salary - 20 thousand rubles.

His total annual income from this enterprise is:

(18,000 + 7,000) * 12 + 20,000 = 320,000 rubles

This is the tax base. It does not exceed the threshold of 512,000 rubles, therefore it is not subject to the increased rate of 23% and gives the right to deductions.

Locksmith Ivanov has 2 minor children.

Without applying a deduction, personal income tax will be withheld from him in the amount of:

320,000 * 13% = 41,600 rubles

Thus, he will receive 320,000 - 41,600 = 278,400 (total for the year).

This is a pretty significant difference.

But, using the right to deduction, Ivanov can reduce it in this way:

320,000 - (1400 + 1400) * 12 = 286,400 rubles

This is the size of the tax base with deductions.

The tax will be calculated from it:

286,400 * 13% = 37,232 rubles

Thus, this is the amount that will be withheld from Ivanov’s salary in total for the year.

Thus, the savings will be:

41,600 - 37,232 = 4,368 rubles

Savings per month - 364 rubles.

Using the online calculator service can significantly simplify calculations. It is enough to enter numerical values ​​into it and indicate the rights to available deductions. The service will perform all other calculations automatically.

Non-standard cases and benefits

Non-standard cases and benefits include, for example, a situation where a child officially has only one parent. In this case, he - no matter whether he is a father or a mother - has the right to receive a fixed deduction for children in double the amount, namely 2800 (for the first or second). With a small salary, such a deduction can provide significant monetary savings.

So, with an annual income of 120,000 (salary of 10,000 with all bonuses), the use of such a deduction gives the following savings:

13% of 120 thousand = 15,600

Thus, the parent receives 104,400 rubles per year.

But by filing a deduction, he can receive the following benefits:

This is a reduction in the taxable amount of income for the year.

Thus, 13% will be withdrawn from:

120 000 - 33 600 = 86 400

And personal income tax will be withheld in the amount of:

The net savings will be 4,368 rubles per year, a significant amount for a small salary.

Another non-standard case can be considered, on the contrary, a large salary. If the total income exceeds 512 thousand per year, then it is subject to an increased interest rate of 23%. Such personal income tax is withheld from employees whose salary (together with all bonuses) exceeds approximately 43 thousand per month.

Examples using the formula

The standard calculation formula essentially consists of determining the total amount of a citizen’s income, from which all material embodiments of all benefits (deductions) are subtracted, and the remainder is multiplied by the interest rate, which is determined by law for a specific case. Calculations can be made in any way - using specialized accounting programs, Excel tools from Microsoft, an online calculator, or simply manually on a sheet of paper.

As an example to complement the examples above, we can consider the situation with filing a deduction for three minor children.

According to the law, the first and second children are entitled to a deduction of 1,400 rubles, and the third - 3,000. This refers to the order of birth: even if the older children have already grown up, the parent retains the right to a deduction for the third, minor. Let's consider an example of receiving benefits if all three are minors.

Waitress Volkova has 3 children. She is a resident of Russia. The official salary with bonuses is 27 thousand rubles + vacation pay in the same amount.

Thus, her taxable income will be:

27,000 * 13 = 351 thousand rubles per year

This is below the threshold and is therefore subject to a rate of 13%.

Without taking into account deductions for children, 45 thousand 600 rubles will be withheld from her for the year. This is 3802.5 rubles per month, not counting vacation pay.

But when applying for a benefit, she will receive savings, which are calculated on the following principles:

351,000 - (1400+1400+3000)*12 = 281,400 rubles - this is the taxable amount of annual income

281,400 *0.13% = 36,582 rubles

The savings will be:

45,600 - 36,582 = 9018 rubles per year

How to calculate income tax correctly

A person who needs to independently calculate the amount of personal income tax for any purpose (for example, filling out a declaration), first of all, must understand exactly from which amounts it is paid and from which it is not.

The key concept here is the concept of income - profit that an individual earned himself or received as a result of a transaction, winnings, share in a business, rent, and the like. Most types of social assistance from the state or enterprise are not considered income.

Thus, when preparing a declaration you should not take into account:

• pensions and scholarships;
• financial assistance from the enterprise (up to 4000 rubles);
• alimony;
• unemployment benefit;
• additional payment in case of layoff at work;
• “maternity money”, etc.

Additionally, financial benefits for farmers can be noted. They do not pay personal income tax for 5 years after the start of their activities.

Almost every adult citizen receives some kind of income: wages, pensions, benefits, rent or dividends. Otherwise, he simply will have nothing to live on. The state takes a tax from most of these payments, which is regulated by Chapter 23 of the Tax Code of the Russian Federation. It is called: “Personal Income Tax” or personal income tax. The online calculator on our website will help you calculate the amount of tax you need to pay to the budget on your income. But in order to correctly enter the data necessary for calculation, for example, the personal income tax rate, you need to understand something.

Personal income tax rates, benefits and deductions

Income tax in most cases has a flat rate of 13%, which does not depend on the type of income received or its amount. However, for non-residents of the Russian Federation there is an increased tax rate of 30%. There are also two more increased rates: 15 and 35%. Taxpayers should know in what situations they apply, because without this knowledge the 2019 personal income tax calculator will be of little help. He himself cannot determine what kind of income was received by the payer, and, as a result, say what amount is due for payment and what deduction can be counted on. So, 35% personal income tax must be paid to the budget by those citizens who:

• participated in competitions and games held for advertising purposes and won prizes in an amount exceeding 4,000 rubles;
• received interest on ruble deposits placed in banks in the Russian Federation if they exceeded the amount of interest calculated based on the Bank of Russia refinancing rate increased by 5%;
• received interest (coupon) on ruble bonds of Russian organizations issued after 01/01/2017, which exceeded payments over interest calculated based on the nominal value of the bond and the refinancing rate of the Bank of Russia, increased by 5% (starting from 01/01/2018);
• received interest on deposits in banks in Russia in foreign currency, if the amount of interest exceeds 9% per annum;
• saved on interest on ruble loans (credits), but exceeded the amount of interest calculated based on 2/3 of the refinancing rate of the Central Bank of the Russian Federation on the date of actual receipt of income.

A 15% rate is applied when an organization pays dividends to its participants or shareholders who are not residents of the Russian Federation (clause 3 of Article 224 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation also provides for the possibility of applying deductions for this tax and a number of benefits. A personal income tax deduction calculator is sometimes necessary when you need to determine how much the state will return for a purchased apartment or expensive treatment.

How and who calculates personal income tax

In most cases, it is up to the employing organizations to calculate the amount of personal income tax that must be withheld from payments in favor of the taxpayer and transferred to the local budget. After all, they are the ones who act as tax agents for personal income tax in relation to all persons to whom payments are made. But taxpayers themselves must sometimes also be able to calculate how much they owe the state if they received income on their own: they sold an apartment or a car, or received money for services from other individuals. Someone plans to receive a tax deduction for the past year. Then citizen payers will have to fill out and submit a 3-NDFL declaration with the correctly indicated amounts of income received and calculated tax. Organizations, in turn, must submit 2-NDFL certificates for employees. An online personal income tax calculator can help them with this; However, this program will not cope with deductions for children; you will have to calculate them yourself.

How to use the calculator

Let's look at a specific example of how to calculate personal income tax (online calculator with deductions for children 2019). Let’s imagine that we need to calculate income tax on the employee’s accrued salary of 30,000 rubles per month of work. An employee of the organization has two minor children, for whom, by virtue of Art. 218 of the Tax Code of the Russian Federation provides a deduction of 1,400 rubles per person. Before entering the income amount into the calculator, you must subtract the benefit amount from it:

30,000 - 1400 × 2 = 27,200 rubles.

Thus, the 2-NDFL calculator with deductions online does not allow us to automatically subtract deductions, so we need to keep an eye on this. We see that the calculator has a choice of bets. Since we are calculating the salary tax, we choose a rate of 13%.

Below is a field in which you need to enter the taxpayer's estimated income so that the calculator can calculate the deduction from it. In our case, it is 27,200 rubles.

The calculator will instantly calculate the amount of income tax that needs to be withheld.

And finally, in the last field we see the total minus tax. This is exactly how much, in our case 23,664 rubles, needs to be handed over to the employee.

Obviously, using an online calculator is very simple. In this way, you can calculate deductions from any payments to employees or funds received by the taxpayer.

Every citizen of the Russian Federation is a taxpayer. The state replenishes the budget by deducting interest from wages. Regardless of the field of activity, citizens make mandatory payments. The amount of funds that goes to the state treasury is provided for by the current legislation of the Russian Federation.

The key place in the field of taxation is occupied by the personal income tax. In our publication today, we propose to find out what this tax is, what tax rates exist for personal income tax, what is subject to taxation and what is not, we will figure out how to calculate personal income tax in 2019, and we will give examples of calculation.

Personal income tax: main features

Personal income tax is a tax on the income of individuals, through which the state treasury is filled. This tax is levied on the profitable part of the tax subject, which are individuals, namely:

• tax residents of the Russian Federation (persons staying in Russia for at least 183 days a year);
• tax non-residents of the Russian Federation (persons receiving profit in Russia).

Personal income tax or personal income tax is calculated based on interest rates. It should be noted that the calculation of interest on wages is carried out only after taking into account tax deductions provided by the state. Personal income tax is calculated from the amount remaining after deduction.

What is subject to personal income tax

The following are subject to personal income tax:

1. Income from the sale of property that was owned by a person for less than three years.
2. Profit from renting out property.
3. Income from winnings.
4. Other income.

What is not subject to personal income tax

In accordance with Article 217 of the Tax Code of the Russian Federation, the following are not subject to personal income tax:

1. Income from the sale of property that was owned by a person for more than five years.
2. Income that was received by inheritance.
3. Income that was received under a gift agreement from close relatives or family members (according to the Family Code of the Russian Federation).
4. Other income.

Personal income tax rates in 2019

Personal income tax rates exist at 9%, 13%, 15%, 30% and 35%.

Tax rate 9%:

• receiving dividends (until 2015);
• receiving interest on mortgage-backed bonds (before January 1, 2007);
• receipt of income by the founders of the trust management of mortgage coverage (before January 1, 2007, based on the acquisition of mortgage participation certificates that were issued to managers of mortgage coverage).

Tax rate 13%:

for tax residents:

• wage;
• remuneration under civil contracts;
• income from the sale of property;
• other income.

Since 2015, dividends are taxed at a rate of 13%, rather than 9%.

for tax non-residents:

• from carrying out labor activities;
• from carrying out labor activities as a highly qualified specialist (based on the law “On the legal status of foreign citizens in the Russian Federation”);
• from the implementation of labor activities of the State program to assist the voluntary resettlement to the Russian Federation of compatriots living abroad, as well as members of their families who jointly moved to permanent residence in the Russian Federation;
• from the performance of labor duties by crew members of ships that sail under the state flag of the Russian Federation.

Tax rate 15%:

• dividends received from Russian organizations by non-resident individuals of the Russian Federation.

Tax rate 30%:

• all other income of non-resident individuals of the Russian Federation.

Tax rate 35%:

• income from winnings (prizes) in excess of the established amounts;
• interest income on deposits in banks in terms of excess of the established amounts;
• income from savings on interest when taxpayers receive borrowed (credit) funds in excess of the established amounts;
• income in the form of fees for the use of funds of members of a credit consumer cooperative (shareholders), as well as interest for the use of funds by an agricultural credit consumer cooperative (which were raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative) in part of the excess established sizes.

How to calculate personal income tax on wages in 2019

In order to calculate personal income tax on wages, you need to use a special formula, which looks like this:

N = PS x OS, where:

N - personal income tax,
PS - interest rate,
OS - taxable amount.

Please note that in order to determine the fixed assets, it may be necessary to make additional calculations due to the fact that tax deductions may be used on the income side.

OS = DC - V, where:

DC is the income part of the person,
B - deductions.

An example of calculating personal income tax from salary without deduction:

Citizen Ivanov A.S. receives a salary of 35,000 rubles. It is necessary to find out how much his monthly personal income tax will be.

In this case, the calculation of personal income tax in 2019 is made from wages, which means at a rate of 13%. Thus:

35,000×13% = 4,550 rubles.

In this amount from citizen Ivanov A.S. Personal income tax will be withheld every month. His net income will be:

35,000 - 4,550 = 30,450 rubles.

As you can see, calculating the personal income tax amount is quite simple.

Certificate and calculation of 2-NDFL

Certificate 2-NDFL is a document in which a person reflects his income, wages and the amount of taxes paid.

The 2-NDFL certificate must contain the following information:

• employer information;
• employee information;
• income taxed at a rate of 13%;
• tax deductions;
• calculations of taxes, income and deductions.

An example of data entered into the 2-NDFL certificate:

Citizen Petrov S.N. has a monthly income of 55,000 rubles. Child deductions (5 years old) are applied to his salary. Let's consider what calculations in this case need to be made to fill out the 2-NDFL certificate.

1. Calculation of annual income

55,000×12 (months) = 660,000 rubles (per year).

2. Calculation of tax deduction

The deduction per child is 1,400 rubles. In 2019, you can use the benefit with an income not exceeding 350,000 rubles, which means you need to calculate how many months Petrov can use the child deduction:

350,000 / 55,000 = 6 months.

3. Calculation of the amount of deduction for the year

6 months x 1,400 rubles = 8,400 rubles.

Let us subtract the amount of deduction from the total annual income:

660,000 rubles - 8,400 = 651,600 rubles.

4. Calculation of tax paid

653,000 rubles x 13% = 84,704 rubles.

Thus, S.N. Petrov, having calculated the personal income tax, must enter the following information into the 2-personal income tax certificate:

• tax amount - 84,704 rubles;
• income - 660,000 rubles;
• the amount of deductions is 8,400 rubles.

Calculation of 3-NDFL

Certificate 3-NDFL is a special document intended to be filled out by certain categories of persons (for carrying out activities that are related to a certain type of income). Such persons include:

• persons who independently carry out tax calculations (lawyers, individual entrepreneurs);
• residents of the Russian Federation (whose income was received outside of Russia);
• persons with additional income (profit).

It should be noted that this document makes it possible to apply for the use of a deduction. To receive it, you need to make the necessary calculations and indicate the amount to be returned.

An example of calculating personal income tax in 2019

Citizen Sidorov bought an apartment worth 1,700,000 rubles. This purchase was subject to tax. At the end of the year, Sidorov plans to submit an application for deduction. Let's calculate what the amount of the deduction will be. The operation was taxed at a rate of 13%.

1,700,000×13% = 221,000 rubles.

Thus, Sidorov will indicate in the 3-NDFL certificate the deduction amount of 221,000 rubles. In addition, to receive a deduction, you must have all supporting documents (purchase agreement, receipts, etc.).

Calculation of penalties for personal income tax

For late payment of personal income tax, fines are provided in the form of a penalty, which is calculated according to the formula:

Penalty=ArrearsXRefinancing rate (key rate) valid during the period of delayX1/300XNumber of days of delay

The penalty is calculated for each subsequent day after the deadline for paying taxes.

Example

Citizen Elkin was 8 days late in paying taxes. The amount of mandatory payment was 2,800 rubles. Let's calculate how much penalty will need to be paid along with the main tax.

1. Calculation of the amount of fines for one day:

2,800 rubles X 7.75% X 1 / 300 X 1 = 0.72 rubles.

2. Now let’s calculate the total fine for all days:

0.72 rubles X 8 days = 5.79 rubles.

If the delay in payment of personal income tax was more than 30 days, say 36 days, then the calculation of the penalty will be as follows:

(2800 rub. x 7.75% x 1/300 x 30 days) + (2800 rub. x 7.75% x 1/150 x 16 days) = 44.85 rubles.

EXAMPLE

Calculation of personal income tax from the rental of non-residential real estate by an individual.

An individual who is not an individual entrepreneur owns non-residential premises and rents them out to an LLC for 10,000 rubles per month.

In this case, the LLC, acting as a tax agent, will calculate, withhold and pay personal income tax. Those. calculating the amount required to pay for rent:

10,000 x 12 months = 120,000 rubles,

the tax agent (LLC) will withhold and transfer to the budget 120,000 x 13% = 15,600 personal income tax rubles for an individual. For renting a premises, an individual will receive the amount of rent minus personal income tax - 104,400 rubles.

In this situation, an individual will need to submit a personal income tax declaration-3 to the Federal Tax Service by April 30, 2019, for income received in 2018.