What percentage is charged when transferring funds from Sberbank to VTB 24

Work experience plays an important role when applying for labor pension benefits. In addition, it is necessary in the case of issuing sick leave. It should be noted that these two cases are not equal, and accordingly, the calculation of length of service, namely:

• order;
• periods;
• similar details are slightly different.

When assigning benefits in connection with temporary disability, it is important to take into account all these points, as well as correctly calculate the length of service, because the amount of sick leave pay depends on this.

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 it 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, and working pensioners.

All taxpayers are entitled to a deduction , which is independent of 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 3,000 rubles.
• Parents who have children under guardianship or guardianship have similar rights to a tax deduction in the amount of 3,000 rubles.
• And parents with many children, who have 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 is established and regulated by the state, indexed to the amount of 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 is 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 in the territory of the Russian Federation are required to pay income tax.

Payers and object of taxation

Payers of personal income tax are individuals who, for tax purposes, are divided into two groups:

• persons who are tax residents of the Russian Federation (actually staying on the territory of Russia for at least 183 calendar days within 12 consecutive months);
• persons who are not tax residents of the Russian Federation, in case of receiving income in Russia.

April 30 is the deadline for individual categories of taxpayers required to independently declare income to submit personal income tax returns.

Persons who are not required to submit a tax return have the right to submit such a return to the tax authority at their place of residence throughout the year.

• individual entrepreneurs;
• notaries, lawyers, other persons engaged in private practice;
• individuals for remuneration received other than from tax agents;
• individuals for amounts received from the sale of property;
• individuals, residents of the Russian Federation for income received from sources located outside the Russian Federation;
• individuals, for income on receipt of which tax was not withheld by tax agents;
• individuals receiving winnings paid by the organizers of lotteries and other risk-based games;
• individuals receiving income in the form of remuneration paid to them as heirs of the authors of works of science, literature, art, as well as authors of inventions;
• individuals receiving income from individuals by way of gift.

Income received by individuals from teaching activities and conducting consultations is subject to personal income tax.

For citizens living in the Russian Federation for more than 183 days a year, such income is taxed at a tax rate of 13%.

In case of receiving such income, you must remember that if you are engaged in teaching activities or provide consulting services yourself, on the basis of a civil law agreement, you are required to reflect the income received in your tax return and submit it no later than April 30 of the year following the year in which you received the income in question. income to the tax authority at the place of residence. And no later than July 15 of the same year, pay the amount of tax calculated in the tax return to the budget.

In accordance with Article 217 of the Tax Code of the Russian Federation, not all income of individuals is subject to personal income tax

• from the sale of property owned for less than 3 years;
• from leasing property;
• income from sources outside the Russian Federation;
• income in the form of various kinds of winnings;
• other income.

• income from the sale of property owned for more than three years;
• income received by inheritance;
• income received under a gift agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full and half-blooded (having a common father) or mother) brothers and sisters);
• other income.

The procedure for paying personal income tax in the form of a fixed advance payment is extended to foreign citizens who arrived in the Russian Federation in a visa-free regime and work on the basis of a patent not only for individuals (as was the case before 2020), but also for organizations, individual entrepreneurs or engaged in private practice persons (for example, lawyers who have established a law office).

Personal income tax in the form of fixed advance payments is paid for the period of validity of the patent in the amount of 1,200 rubles per month, with the payment indexed by a deflator coefficient established for the corresponding calendar year and a coefficient reflecting the regional characteristics of the labor market, established for the corresponding calendar year by the law of the constituent entity of the Russian Federation (Federal Law of November 24, 2014 No. 368-FZ).

(Information on the amount of monthly advance payments payable in 2020 by foreign individuals engaged in employment activities on the basis of a patent in accordance with Article 2271 of the Tax Code of the Russian Federation is posted on the official website of the Federal Tax Service of Russia in the “Individuals” section).

Tax deduction for single mothers

Single mother is a 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 from 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 registered according to the mother’s words. And it shouldn’t be considered as such. The child's surname comes from the mother.

Article No. 218 of the Russian Tax Code states that single mothers have the right to a double tax deduction for each child upon reaching 18 years of age.

• 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 amount of tax deduction for a single mother is 2800 for two children , for all subsequent children 6000 rubles . For a student 6,000 and if a child of a single mother is disabled, then the same 6,000 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, the income tax for a working pensioner will be 13% of the 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.

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Calculation for pensioners who continue to work

If a citizen continues to work upon retirement, then the legislation in this regard is quite strict. When a citizen is officially employed, tax is withheld on a general basis.

Corresponding entries are made in the work book, and withheld contributions are transferred to the Social Insurance Fund. In this case, a tax of 13 percent is withheld on a general basis.

At the same time, working pensioners have the right to all types of deductions provided to working citizens who have not reached retirement age (related to preferential categories, for children).

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 benefits.
• 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.
• Income tax is not levied on alimony 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.

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:

• We sum up the entire salary for the 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.
• The received tax is deducted from the 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.

How to correctly calculate the insurance period for sick leave

For this purpose, you can either use special online programs or make the calculation yourself using a regular calculator. The main thing you need to focus your attention on is that you definitely need to convert days into months, and months into years. All you need is your work record and some rules:

• Initially, you need to write down all periods of activity, taking into account the dates of entry into position and dates of dismissal;
• Do not forget that the period of study at technical schools, colleges, and universities is not counted as experience;
• then add up all the periods, alternately counting the number of days, then months, years;
• if there are more than eleven months, you need to convert them to years. We do the same with days, only we convert them into months, provided that there are more than thirty of them.

It is important to consider that the last rule applies only to balances, more precisely, to partial months and years of each period. Otherwise, periods that have been fully worked out are already included in the calculation of length of service.

What amount of benefits can you count on, taking into account temporary disability?

As already mentioned, previously the insurance period completely dictated the amount of this benefit. This year, depending on your situation, you may receive:

• If you have just recently taken up a position and your work activity lasts no more than six months, then you are entitled to a payment of about one minimum wage. Today it is about 7,500 rubles;
• in the case when you have worked for less than five years, then all you can count on when opening a sick leave is sixty percent of your salary;
• those whose experience already consists of five to eight years receive eighty percent;
• and only for people with more than eight years of experience, the law provides for benefits in the amount of their full salary, that is, 100 percent of it.

One of the extremely important points is the influence of average earnings, in addition to length of service. This size is taken for the last two years.

So, when you go on sick leave, you need to know how long your length of service is today, so that you can at least approximately independently determine the amount of benefits you will receive.

It is extremely important for all employees to take care of all documents related to their work activities. In addition, you should keep photocopies of all certificates and contracts. And then, when you go on sick leave, you will not have any problems applying for benefits due to disability.

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Where do the withheld funds go?

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

Of the 15 percent, 5% is allocated to the budget of municipal districts , 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 deductions 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 will be held.

Procedure for calculating personal income tax

For any payroll accountant, calculating personal income tax is not difficult, especially now this procedure is performed automatically by a program in ExceL. And the average citizen should learn.

• 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 the salary, bonus, and 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 the salary, if there is one (Ural bonuses, northern bonuses, 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.

Patent work

Citizens of other states who are employed under a patent (Federal Law No. 115) with an individual entrepreneur, legal entity, notaries, lawyers, as well as those engaged in private practice, can conduct their activities under a patent. This group also includes those who provide private services - cook, nanny, housekeeper, etc.

During the validity of the patent, a citizen of another state is obliged to pay advances on personal income tax every month at the place where the patent was issued. They will be collected in a fixed amount, it is calculated taking into account the regional and basic indicators, as well as the inflation rate.

After the end of the period, the total income received must be multiplied by the tax rate. Many are surprised to learn how much citizens of other countries must pay for personal income tax. All foreigners, migrant workers and refugees who work on the territory of the Russian Federation must pay the same 13% as Russians.

Next, the advances made must be subtracted from the amount received. The amount is payable to the budget.

Important! If you pay advances for a larger amount than the tax, then you will not be able to return them in the future. This is established by the Tax Code of the Russian Federation in Article 7, Article 227.1.

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 bonuses - for class, for experience, sanitary condition, fulfillment 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.

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About tax

Tax base and personal income tax rate

The main tax levied on wages is personal income tax (or, as it is also called, income tax).

Tax base (income subject to taxation). The tax is levied on literally all income: for example, wages paid for work, a percentage of winnings or dividends. But there are also times when income is not taxed.

These include:

• sick pay;
• child care benefits;
• other types of preferential and compensation charges.

Tax rate. It differs for different categories of citizens, but for the majority of residents it is customary to charge 13% of their income. If resident status is not assigned, then this percentage increases.

To obtain this status, you must stay on the territory of the Russian Federation for at least 183 days annually, while the right of non-stay is retained, but for no more than six months (they can be spent on rest, study, etc.).

To calculate what net salary you will receive, it is recommended to do the following: subtract 13 percent from your estimated income. This will be pure income that you can count on.