Payroll taxes c. How much tax is deducted from the salary? How do legal entities and individuals need to pay taxes on wages

The employer is obliged to pay the work of the employee. At the same time, he has obligations to the budget and various insurance funds for compulsory insurance, the amount of which depends on the amount of the employee's income. The amount of payments is regulated by statutory limits, which are indexed annually.

Let's take a look at the payroll changes in 2018.

Regulatory regulation of salary payments

The Constitution of the Russian Federation grants citizens of the Russian Federation the right to work

personal income tax on the employee's salary

Personal income tax is withheld from the income of an individual. The personal income tax rate of 13% on wages is the main one for residents who receive income in the Russian Federation and abroad.

When calculating personal income tax, residents are provided with a standard tax deduction:

Important! The deduction for a full-time child over 18 years of age must be granted by the end of the year in which they turn 24 years old. Also, the deduction relies on students on academic leave, and those who are in the army on conscription.

If an employee falls simultaneously under categories 1 and 2 of the standard deductions, then the maximum deduction is provided (3,000 rubles). At the same time, the deduction for children is provided in full, regardless of other categories and is limited by the limit, which in 2017-2018. is 350,000 rubles. Also, the deduction for children can be provided in double the amount if the parent is single or the other parent has refused the deduction.

These incomes, taxed at a rate of 13%, are subject to tax deductions up to the statutory limit. The calculation is made on an accrual basis.

Provide the benefit from the month in which the employee confirms that he had a child, or was adopted by him, or taken into custody. If the employee submitted an application within the current year, then provide the benefit from the beginning of this period.

Deputy Head of the Department of Personal Income Tax and Administration of Insurance Contributions of the Federal Tax Service of Russia V. Volkov

Insurance premiums for employees' salaries

In addition to personal income tax, which must be paid to the employer, it is also necessary to pay insurance premiums to extra-budgetary funds from the employer's funds, which depend on the size of the salary and are written off to the expenses of the organization.

The amount of insurance premiums until 2020 is not planned to change and they are:

With regard to insurance premiums, there are annual changes in the maximum value, which affects the amount of transfers of premiums:

There is no limit base for CHI, therefore, regardless of the amount of payments, 5.1% is charged.

Contributions for injuries are determined by occupational risk, but the organization can receive a discount on such contributions in the range of 40% if it has been working without injuries for 3 years, but at the same time a special assessment and professional examinations are carried out.

For residents of the Russian Federation:

Individual entrepreneurs are payers of insurance premiums. Since 2018, individual entrepreneur contributions for themselves are calculated according to the new contribution rates, which have become fixed (excluding the minimum wage):

And the IP pays employees to employees at standard rates as for residents of the Russian Federation.

The employer pays contributions for all employees who receive remuneration for work, including foreign employees. But employees have a different status, on the basis of which insurance premiums are calculated..

An example of calculating payroll deductions

Abramova R.R. has a salary of 80,000 rubles. In January 2018, she was paid a bonus based on the results of her work - 50,000 rubles. Abramova has a child aged 15, for which the deduction is 1,400 rubles. and laid monthly until the end of the year. Let's calculate the personal income tax and insurance premiums of Abramova for the 1st quarter of 2018.

In April, the total cumulative income will be 370,000 rubles. (290,000 rubles + 80,000 rubles), which is more than 350,000 rubles. and, despite the fact that the child has not reached the age of 18, from April the deduction will not be presented to the employee.

For insurance premiums for the 1st quarter, the income of an employee does not reach the limits for OSS and OPS, therefore:

Reporting error

The employer is obliged not only to transfer taxes and contributions from the employee's salary on a monthly basis, but also to provide reports in a timely manner. Such reporting is submitted to the Federal Tax Service:

The company, in accordance with the contract concluded with the employee, pays him remuneration. But the payment is not made in full, specified in the contract, but in the residual amount, which is obtained after taxes are withheld from the salary. In addition, the organization and individual entrepreneurs must accrue insurance premiums prescribed by law for salaries.

The Tax Code of the Russian Federation currently provides for the existence of the only tax that is paid at the expense of the employee - personal income tax.

Taxation is carried out by the tax agent, which is the employer of the employee. Payroll taxes are withheld by him before the direct payment of amounts to the company's employees, and after that he transfers these mandatory fees to the budget.

An employee pays income tax at his own expense, at the following rates:

• 13% - personal income tax rate intended for taxation of income from residents, which are the majority of the company's employees (citizens of the Russian Federation).
• 30% - the personal income tax rate used in determining the tax for persons who arrived in the country for less than 183 days.
• 35% - the tax rate that the accountant applies when taxing this type of employee income as material benefits and other payments.

Important! Residents are persons who stay in the country for more than 183 days, otherwise they are considered non-residents.

Other types of taxes on wages are currently not applicable.

What taxes does an employer pay with its own funds?

The legislation provides for the obligation of the employer, no matter who he is - a legal entity or an entrepreneur, to carry out compulsory insurance. It includes pension, medical, social insurance. Today, all payments for these types are classified as insurance premiums, controlled and paid to the tax authorities.

There is also a mandatory type of insurance that should be listed in social insurance - accident insurance.

Most companies and entrepreneurs are required to calculate at their own expense insurance premiums for employees from their salaries, the general rate of which is 30%.

For some types of economic entities, the general rates may be reduced depending on the type of benefit. An example is the simplified ones, whose rate in the MHIF and the FSS is 0, and for the PFR a preferential rate is applied, but only up to the limit amount.

The norms of the legislation provide for the existence of salary limits for the year, after reaching which the insurance premium rate can be reduced or even become equal to 0. These limits are indexed every year. There is a separate value for each fund.

Payroll taxes in 2017 as a percentage table:

It should be borne in mind that the base must be calculated for each employee individually. For this, special tax registers are used. Most specialized programs contain them. Based on them, quarterly reports are compiled and submitted.

Attention! In addition to these contributions, the employer must accrue additional amounts to the Pension Fund, which are provided if the employee carries out labor activities in harmful working conditions. They, in turn, are identified on the basis of a special assessment of working conditions (SUT), which is mandatory for all employers.

The rate of this contribution can take the value of 2% -8%. But restrictions in the form of limit amounts are not used in this case. That is, these rates are valid regardless of the amount of accrued wages.

Advance payment and salary - which part is taxed?

are two parts of the income received by the worker. At the same time, the advance payment is paid at the end of the month for the first 15 days of work, and the remaining part of the salary, which is payment for the second 15 days of work, is paid within 15 days of the next month. At the same moment, the company pays the employee for his work in full.

Since the date of receipt of income is the final day of the month, and the advance is issued earlier, there is no need to withhold and transfer tax from it. Personal income tax must be determined when calculating the full amount of wages, and withheld at the time of payment of the second part of earnings, and sent to the budget the next day.

However, there is one nuance when the tax will still need to be withheld and transferred - if the advance is paid on the last day of the month. Indeed, on the same day, according to the law, the employee receives his income, which means that he must immediately pay tax. The same opinion is shared by judges during disputes between organizations and the Federal Tax Service.

Attention! Payroll taxes in the form of social contributions are accrued together with the calculation of the total amount of the salary, and are transferred before the 15th day of the next month. Therefore, the advance payment does not affect them in any way.

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

The Tax Code defines several groups of deductions that an employee can use when determining the amount of personal income tax:

• Standard- the size and number of deductions depends on the number of children, as well as on the privileged category of the working employee.
• Social- makes it possible to reduce the size of the base for the cost of services for treatment, education, etc.
• Property- it is provided when buying property (house, apartment, land, etc.);
• Investment- provided when performing operations with securities.

The tax deduction for children is provided on the basis of the child's birth certificate, and you also need to write an application for a tax deduction for children.

Monthly deduction:

• 1400 rub. on the first;
• 1400 rub. on the second;
• 3000 rub. on the third and every next;
• 12000 rub. for each disabled child until they reach the age of 18, or when they receive education until the age of 24.

If the employee is a single parent, then the amount of the deduction is doubled. You must also submit supporting documents to apply.

The amount of the deduction remains, even if the previously born children have already grown up. For example, an employee has 3 children, while the first 2 have already reached the age of 18. However, he will still be granted a benefit in the amount of 3,000 rubles. for a third child until he reaches 18 years of age.

Attention! The standard tax deduction for children is provided until the amount of income for the year exceeds 350,000 rubles.

Standard deductions for the employee themselves include:

• 500 rub. per month - Heroes of the USSR and Russia, combatants, veterans of the Great Patriotic War, blockade survivors, prisoners of concentration camps, disabled people of groups 1 and 2, as well as people who participated in the liquidation of accidents at the Chernobyl nuclear power plant, Mayak, etc., as well as evacuees from exclusion zones.
• 3000 rub. per month - those who received radiation sickness, disabled veterans of the Second World War and other armed conflicts.

Deadlines for paying payroll taxes

Since 2016, one date has been put into effect when income tax from wages must be transferred. It is necessary to keep it from the employee's income at the time of its issuance, and it must be transferred the next day.

At the same time, it makes no difference how exactly the salary was issued to the employee - in cash from the cash desk, by transferring to a card or bank account, or in any other way.

However, there is an exception to this rule - the tax on sick leave and vacation pay. It can be paid at the end of the month when they were actually made, and at the same time all amounts are combined and sent in one payment order. This allows you to collect personal income tax for all vacations and sick days and send them in one order to the budget.

Attention! All contributions paid by the employer must be transferred by the 15th day of the month following the date when the salary was accrued. If this date falls on a weekend or holiday, the transfer can be made on the next business day.

Employer reporting for employees

Each employer must submit reports, the information for which is the amount of wages accrued to employees, these include:

• . A separate document is filled out for each employee based on the results of the past year. Contains information about income received, tax deductions, as well as what taxes were accrued and withheld from wages;
• Calculation of 6-personal income tax. It is rented every quarter, immediately for all employees of the company. It contains two sections, the first contains information on accrued income accumulatively from the beginning of the year, and the second only for the reporting 3 months, information on the fact of the issuance of these incomes;
• Single calculation of insurance premiums. This is a new form, introduced since 2017 due to the transfer of management of contributions to the Federal Tax Service and the abolition of RSV-1. Rented to all employees at the end of each quarter;
• Report 4-FSS. It is rented in social insurance and contains information on the accrual and payment of contributions for injuries. Must be submitted at the end of each quarter;
• SZV-M report. Rented to the Pension Fund every month for all employed employees. With the help of this form, the fund exercises control over persons who receive a labor pension but continue to work;
• . This report is submitted to the Pension Fund annually, following the results of the past. It will need to be filed for the first time in 2018. Contains information about all employees, including those registered under GPC agreements, for the past year.

The taxation system is a complex system of economic relations and obligations between the subject and the object. This is a set of taxes and fees established legally in a particular state.

In the Russian Federation, the concept of payroll is an abbreviation for the Wage Fund. Why are these taxes paid, and what is the current procedure for their registration? This question worries every taxpayer.

Liability for tax evasion in the Russian Federation

Evasion is now considered a serious offence. First of all, contributions to the Wage Fund are made in order to accrue wages, bonuses and rewards. Taxes to this fund are deducted by employees of all enterprises - both state structures and private firms.

The structure and size of the wage fund is an individual indicator for each enterprise, since these parameters directly depend on the number of officially employed workers. The average salary of citizens is also taken into account.

Payroll categories

There are the following types:

1. Payment for hours worked by an employee.
2. Payments for unworked time due to sick leave or leave of the employee.
3. Incentive payments (most often this is a lump sum payment).
4. Regular payments, if job duties require the employee to use a regular car, or travel allowances.

The tax contribution directly depends on the official amount of the payroll. Using the program for accounting "1C ZUP", the chief accountant of the enterprise calculates tax deductions to the following mandatory funds:

• to the Pension Insurance Fund;
• to the Social Insurance Fund;
• to the Health Insurance Fund.

In 2019, on the territory of the Russian Federation, the amount of deductions to the payroll remained unchanged - this is a 30% rate, it will be maintained until 2019 inclusive. The payment period depends on the type of activity. To date, the contribution rate for different funds are the following amounts:

• contributions to the Pension Insurance Fund - 22%;
• for the Social Insurance Fund - 2.9%;
• for contributions to the Medical Insurance Fund - 5.1%.

For a more detailed understanding of the deduction process, it is worth giving an example. The payroll fund of OJSC Galaktika amounted to 311 thousand rubles in October 2019. Payroll costs will be:

• for pension insurance - 47,300 rubles;
• contributions to the Medical Insurance Fund - 10,965 rubles;
• contribution to the Social Insurance Fund - 6,235.

This rate may increase if the enterprise has an increased possibility of injury. The calculation for the USN occurs according to the same algorithm.

What is this tax for?

Taxes to the Wage Fund are an important component of decent earnings and material compensation for employees of a wide variety of enterprises and fields of activity. Any change in the amount of wages must be immediately reflected in the document flow of the enterprise and be justified. A deduction in the amount established by the state, when a fixed rate of 30%, allows you to insure the employee in the necessary funds. An ordinary employee of the enterprise does not personally calculate and does not draw up a tax contribution; at the enterprise, this function is performed by the accounting department, dealing with all postings. Accountants control the correctness, and most importantly, the timeliness of deductions.

Wages are subject to personal income tax, insurance contributions to off-budget funds (PFR, FFOMS and FSS of the Russian Federation) and insurance premiums against industrial accidents and occupational diseases (hereinafter referred to as injury contributions). The same procedure for taxing wages will continue in 2017.

As for personal income tax, the payer of this tax is the employee himself (clause 1, article 207 of the Tax Code of the Russian Federation). The employer only calculates the amount of personal income tax, deducts it from the employee's salary and transfers it to the budget (clauses 1, 4 and 6 of article 226 of the Tax Code of the Russian Federation).

What pay taxes do we pay in 2017 as a percentage: table

To clearly show how much payroll taxes need to be paid in 2017 as a percentage, we have collected all payments in a table.

Payroll taxes in 2017:

Insurance premium rates in 2017

Payroll taxes in 2017 include insurance premiums.

Most employers pay insurance premiums at the following rates:

In the FIU - at a rate of 22% of the accrued salary;
in the FSS of the Russian Federation - at a rate of 2.9%;
in FFOMS - at a rate of 5.1%.

With regard to payments in favor of individuals employed in underground work, in hot shops or in work with harmful, dangerous or difficult working conditions, additional insurance premium rates are provided.

Injury insurance premium rates in 2017 were left at the same level. They will range from 0.2 to 8.5 depending on the hazard class or prof. risk. Recall that there are now 32 such classes, and the contribution is calculated as a percentage of the salary or income under the GPC agreement (Article Law No. 179-FZ).

The amount of insurance premiums for injuries depends on the type of activity that the organization is engaged in. At the same time, the rate ranges from 0.2% (for the least traumatic activities) to 8.5% (for the most hazardous activities).

In 2017, the rules for the work of each accountant changed dramatically: contributions must be paid to the Federal Tax Service under the new CBC, there were more reports, new deadlines were approved, and much more. Download the table of dangerous changes and be calm.

Personal income tax rates in 2017

The company pays income tax on wages. If an employee is a tax resident of the Russian Federation, personal income tax is withheld from his salary at a rate of 13% (clause 1, article 224 of the Tax Code of the Russian Federation). At the same time, a citizen is recognized as a tax resident of the Russian Federation if he actually stays on the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation).

If an employee is not a tax resident of the Russian Federation, his salary is taxed at an increased rate of 30% (clause 3, article 224 of the Tax Code of the Russian Federation).

Some types of payments related to wages are exempt from personal income tax. A complete list of payments not subject to personal income tax is established by Article 217 of the Tax Code of the Russian Federation. For example, it includes various compensations provided for by the federal, regional or local legislation of the Russian Federation (clause 3 of article 217 of the Tax Code of the Russian Federation).

Why is it dangerous to pay an advance of 40%?

Companies must pay salaries to employees at least every half month. As they say in everyday life, advance payment and final payment. Starting from October 3, the salary must be paid no later than the 15th of the next month. Such amendments to the Labor Code were introduced by Federal Law No. 272-FZ dated July 3, 2016. But the amendments did not clarify the amount of the so-called advance payment.

Readers now often ask us about advances. What is the safest amount to pay in advance? Is it possible to withhold personal income tax from an advance payment? How to show an advance in 6-personal income tax? Clarity was made by the experts of the magazine "Russian Tax Courier" in the article "Which salary advance is safe. Answering questions." Posting a snippet.

When is the advance payment due?

The deadline for payment of monthly salary is no later than the 15th day of the next month. The company must pay salaries every half a month. This means that the deadline for the advance payment is the last day of the current month. If you pay your salary earlier, shift the date of the advance payment. For example, if you have the final payment on the 10th of the next month, issue an advance payment no later than the 25th.

Check the advance payment period set by the company and, if necessary, make changes to the documents. Otherwise, the company faces a fine of up to 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). If the inspectors repeatedly reveal the violation, the sanctions will increase to 100,000 rubles.

Set clear deadlines for paying salaries, not a range. For example, write down that on the 20th you pay the salary for the first part of the month, and on the 5th for the second. Do not use the phrases “no later than”, “until the end of the month” (Rostrud letters No. PG / 6310-6-1 and No. 14-2-242).

Example:

The regulation on remuneration states that the company issues salaries to employees on the 20th and 10th of each month. More than half a month will pass from the 20th to the 10th of the next month. This is contrary to the Labor Code. To avoid penalties, it is necessary to change the payment terms. For example, to prescribe in the regulation on wages that on the 20th, employees receive wages for the first half of the month, and on the 5th - the final payment for the month.

The requirement to pay salaries every half a month applies not only to key employees, but also to part-time employees (Rostrud letter No. 3528-6-1). Pay advance payment and settlement to all staff members. But the company has the right to set different payment dates for individual divisions. For example, for some the 5th and 20th, for others the 2nd and 17th. This is not a violation.

When the day of payment coincides with a holiday or weekend, issue the salary the day before (part 8 of article 136 of the Labor Code of the Russian Federation). Because of this, the payment terms are shifted and the gap between the first and second parts of the salary will be more than 15 days. But it's also not a violation. This was confirmed to us in Rostrud. Pay the next part of the salary within the time frame set by the company.

Tax deductions for personal income tax in 2017

When calculating the amount of personal income tax that must be withheld from the salary, the organization, upon written application of the employee, can provide him with standard tax deductions for dependent children.

Payroll tax rates in 2017

The tax deduction relies on each child under the age of 18, as well as on each full-time student, graduate student, intern, intern, student, cadet under the age of 24 years (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Standard personal income tax deductions for the first and second child are 1,400 rubles each. for each, and for the third and each subsequent child - 3000 rubles. These deductions are provided to the parent until the month in which his income, subject to personal income tax at a rate of 13%, exceeds 280,000 rubles from the beginning of the year.

Starting from the month in which the employee's income exceeded 350,000 rubles. from the beginning of the year, there is no tax deduction for children. If the employee is not a tax resident of the Russian Federation, he is also not entitled to the standard deductions for children.

The main change that is expected from January is the transfer of authority to control the transfer of insurance payments and the submission of reports on them from the PFR and the FSS to the tax service. The table in the article will show what the insurance premiums will be in 2017 and the rates.

Federal Law No. 212 ceases its legal effect, and Chapter 34 of the Tax Code comes into force to replace it. The transition of administration to the Federal Tax Service caused many changes in the field of insurance premium payments, but some points of the rules will remain the same.

So, for example, the same periods will be taken for the reporting period - quarterly during the year and final after 12 months. Obligations to pay insurance premiums remain with the same persons - entrepreneurs, organizations and people who are engaged in private practice (notaries, lawyers, etc.). The same payments remain the objects of taxation with contributions, and the basis for calculating the amounts payable for insurance will be determined in almost the same ways.

However, the form of reporting will change. The forms previously provided to the FIU and the FSS are abolished. To replace them, a single report form has been approved, which will need to be submitted to the tax office at the place of registration on a quarterly basis.

How will insurance premiums and rates change in 2017? Global changes affecting insurance premiums for 2017, rates and accrual procedures are not expected.

Insurance premium rates in 2017: table

Similar to last year, insurance premium rates for 2017 will total 30%. For businessmen who make payments on insurance obligations only for themselves, everything remains the same. Only the recipient of the contribution and his data and the total amount will change.

Tariff rates for individual entrepreneurs without employees will remain the same. The amount of the payment will increase based on the increase in the minimum wage. Recall that for January 2017, the minimum wage is 7,500 rubles. It is on this figure that IP must be based when calculating insurance premiums.

In this case, the established amounts of marginal bases should be taken into account. They remain unchanged for now:

• for PF - 796 thousand rubles;
• for the FSS - 718 thousand rubles.

However, it is planned to increase the marginal bases. For PF up to 876 thousand rubles, for the Social Insurance Fund - 755 thousand rubles, taking into account inflation.

The established rates for insurance premiums in 2017 are shown in the table.

As can be seen in the table, the regressive rate of insurance premiums in 2017 remains.

Reduced rate of insurance premiums in 2017: table

As in the previous period, the reduced rate of insurance premiums in 2017 remained unchanged. Legislators have more clearly spelled out in the updated Tax Code in which cases the company has the right to use them. This point is regulated in Art. 427 of the Tax Code of the Russian Federation. For some types of entrepreneurial activity, the conditions have been adjusted, allowing you to take advantage of a preferential rate on insurance premiums.

Also tightened control over compliance with the rules established in the tax legislation. Now the entrepreneur is deprived of the opportunity to use the reduced rate from the beginning of the reporting year, if the audit reveals a discrepancy with the rules for applying reduced rates.

The table shows the reduced rates of insurance premiums in 2017.

The term for transferring payments for insurance premiums is up to the 15th day after the end of the reporting period. Please note that contributions for emergencies and work-related injuries still need to be transferred to the Social Security Fund. This type of payment is not included in the area of ​​competence of the Federal Tax Service. The tariff rate for this contribution is set by the FSS personally by assigning a category to the company according to the main type of activity.