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October 01, 2016 23:09

How to calculate the income tax .What is the amount of income tax from individuals

Income Tax - this is the only type of tax, which is obliged to pay any citizen with any income.This so-called tax on income of physical persons.Often, it takes a miscalculation of the employee who is responsible for the payment of fees earned by the entire staff.However, to calculate the income tax can be yourself.

1
In order to understand what amount of income tax you need to pay, it is first necessary to understand what is the amount of income and under what article of incomes it is suitable.Incomes, which necessarily are subject to payment of income tax, include:
  • salary of the employee organization;
  • bonuses and vacation pay;
  • income from the equity in the distribution of profits of the enterprise;
  • cash prizes;
  • other types of income that are available in material form.

Income of individuals who are not subject to income tax, are ranked:

  • benefits for pregnancy, childbirth, unemployment;
  • payments for sanitary-resort treatment;
  • scholarships;
  • alimony;
  • income from the farm, the first 5
    years.

2
independently counting tax natural person engaged in the case, if it has an additional income.About how this is calculated in the case of income tax, depending on the amount and type of income, more employees will tell the Federal Tax Service, which will need to complete a tax return according to form 3-PIT.

3
income tax for natural persons who are residents of the Russian Federation, is equal to 13% of income, and for foreign citizens - 30%.Income tax also apply to income derived from dividends, in which case it is equal to 9%.For example, the algorithm deduction of income tax is as follows: the wages the employee is 20 000 rubles, this amount should be divided by 100 and multiplied by 13, for a total income tax will amount to 2600 rubles, and in the hands of the employee will receive 17,400 rubles (20000/100 * 13 =2600 rubles).

payment of income tax - it is a prerequisite when working in accordance with the Labor Code of the Russian Federation.And to ensure that on receipt of wages did not arise misunderstanding, you must be able to independently calculate the paid income tax on the above scheme.