Deductions from photos in. Payroll taxes: what the employee pays and what the employer pays, payment terms

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

Let's look at what salary payments have changed in 2018.

Regulatory regulation of payments from wages

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

Personal income tax on employee 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.

Residents are provided with a standard tax deduction when calculating personal income tax:

Important! The deduction for a child over 18 years of age studying full-time must be provided before the end of the year in which he turns 24 years old. The deduction also applies to students on academic leave and to those in the army who are conscripted.

If an employee falls under both categories 1 and 2 of standard deductions, then the maximum deduction is provided (RUB 3,000). The deduction for children is provided in full, regardless of other categories, and is limited to a limit, which in 2017-2018. is 350,000 rubles. Also, a deduction for children can be provided in double amount if the parent is single or the second parent refuses the deduction.

Tax deductions are applied to this income, taxed at a rate of 13%, up to the limit established by law. The calculation is made on an accrual basis.

Provide the benefit from the month in which the employee confirms that a child was born to him, 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 contributions for employees' salaries

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

There are no plans to change the amount of insurance premiums until 2020 and they are:

In relation to insurance premiums, the maximum value changes annually, which affects the amount of contribution transfers:

For compulsory medical insurance there is no maximum base, therefore, regardless of the size of payments, 5.1% is charged.

Contributions for injuries are determined by occupational risk, but an organization can receive a discount on such contributions within 40% if it works for 3 years without injuries, but at the same time a special assessment and medical examinations are carried out.

For residents of the Russian Federation:

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

And the individual entrepreneur pays hired employees at standard rates as for residents of the Russian Federation.

The employer pays contributions for all employees who are paid remuneration for their work, including foreign workers. But workers have different statuses, based on which insurance premiums are calculated.

Example for calculating payroll deductions

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

In April, the 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 18 years of age, the employee will not receive a deduction from April.

In terms of insurance premiums for the 1st quarter, the employee’s income does not reach the limits for OSS and OPS, therefore:

Error when submitting reports

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

Payroll (Payroll Fund) is a set of payments to workers of a company or enterprise. It is necessary to distinguish between wage funds and wages; these are not synonyms. Let's talk about taxation and rates for 2018, which are imposed on the payroll since changes in the amounts of charges and tariffs occur annually. Also, the insurance rate and the limited amount depend on changes in the minimum wage. However, first things first.

It cannot be said that in 2018 there were fundamental changes in this matter. The accrual procedure itself remained at the same level. It includes:

• health insurance contributions and to the Russian pension fund (mandatory payments);
• replenishment of the social insurance fund (SIF);
• payment of income tax (personal income tax payers);
• payment to other extra-budgetary funds.

The annual change in the minimum wage affects the calculation of insurance premiums, since it directly depends on it: both the amount of payments and the size of the maximum base grow. As a result, in simple terms, all gross wages after paying taxes and contributions turn into net wages, which are handed over to the labor collective. The total amount of the complex of deductions is about 33%, but it can be a little less or a little more.

Personal income tax in 2018

Personal income tax in 2018 ranges from 9 to 35% of the amount of income received. This rate depends on the type of remuneration received. All tax residents standardly pay an amount equal to 13% of their salary to the budget. The figure, it should be noted, is one of the lowest in Europe today.

Let's look at the question of who pays this tax and who does not. The Tax Code understands the following categories of citizens as payers:

• residents of the Russian Federation (having citizenship);
• non-residents of the Russian Federation;
• stateless persons.

This should include individual entrepreneurs, as well as children, on whose behalf their legal representatives should act. If a citizen has Russian citizenship, he is not necessarily considered a tax resident. This concept includes persons staying in the country for 183 days or more within 12 consecutive months.

Important! Even if a citizen is not a resident, but he has income in Russia, he must pay personal income tax.

Rates for 2018 are set at:

• 13% for income of tax residents;
• 30% for income of non-tax residents.

The taxpayer is not the employer, but the citizen himself who receives the income. The organization where he works undertakes the obligation to calculate this amount and transfer it to the budget.

Payments to health insurance funds

The theory that free medical care has been preserved in Russia is not correct. Of course, the state allocates part of the funds for the development of medicine, however, the funds also receive large amounts of contributions from employers. Compulsory insurance is implemented through the following funds:

• territorial compulsory medical insurances and their branches;
• federal compulsory medical insurance.

The employer enters into an agreement with the fund to insure its employees and makes a mandatory contribution. An individual entrepreneur is also required to do the same. 5.1% is the amount that is often transferred based on the salary level.

Transfers to the pension fund

Most recently, the funded part of the pension was “frozen”. This measure continues in 2018. Below is a table indicating the amount of contributions to pension and other funds for different categories of taxpayers. Today, the interested party has the opportunity to choose where 16% of these transfers, which constitute insurance premiums, will go. There are few options:

• send everything to the insurance part of the pension (if the citizen has not written an application, this action is performed by default);
• send 10% to the insurance portion, and the rest to savings.

Transfers to the social insurance fund

The amount of contributions to this fund depends on the harmfulness of production. The standard deduction amount remained at the same level as last year and amounted to 2.9% of wages. However, as can be seen from the general table (listed below), the rate may vary depending on the category of payer and type of insurance. When issuing sick leave or maternity leave for an employee, the employer is closely connected with the Social Insurance Fund. It is from the fund that both sick leaves are paid.

Additionally, social insurance has established rates for accident insurance. The rate is determined individually depending on the type of activity of the enterprise. Its size varies from 0.2 to 8.5%.

Important! The social insurance fund does not provide for payments from individual entrepreneurs. This type of payment applies only to organizations.

However, individual entrepreneurs can transfer a voluntary payment regarding insurance in case of temporary disability or maternity. This payment amounts to 2158.99 rubles for the current year.

Table of taxes and contributions

Let's look at a summary table of tax payments and contributions to the payroll, which will make it easier to perceive a large amount of information.

We remind you that the indicated interest rate is calculated based on the salary level. If a foreign citizen works at the company, contributions for him may differ depending on his citizenship.

Calculation of taxes and contributions

Let's consider an example of calculation from the amount of wages before tax. Let’s say a citizen has a salary of 47,000 rubles. The calculation is:

• 13% of personal income tax is withdrawn from this income and 6,110 rubles are transferred to the budget;
• the employer additionally transfers 22% to the Pension Fund - 10,340 rubles;
• in the Social Insurance Fund, 2.9% is also contributed by the employer in the amount of 1,363 rubles, as well as 0.2% insurance against occupational diseases - 94 rubles;
• 5.1% to the health insurance fund - 2,397 rubles.

​

It is already known that next year there will be significant changes in the control over the transfer of compulsory insurance contributions. The administration will be handled by the Federal Tax Service.

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Salaries are subject to taxes and insurance contributions to a number of extra-budgetary funds. The procedure for paying payroll taxes in 2017 is regulated by federal laws.

Payroll tax: features

Depending on the type of employment contract and the enterprise itself, there are various forms of remuneration. The labor legislation of the Russian Federation determines that an organization must pay wages to its employees twice a month: at the beginning and at the end, and contributions to extra-budgetary funds - once a month from the total amount of wages, taking into account all advances, vacation and sick leave payments.

The difference between the actual salary the employee receives and the accrued salary may also include other types of deductions. However, it must be taken into account that its size cannot exceed 20%.

Determining payroll tax and the amount of contributions to insurance and pension funds is a rather labor-intensive process that requires extensive knowledge of accounting and tax accounting. Errors may be considered intentional violation and may be subject to penalties.

Payroll tax what percentage in 2017:

Calculation of taxes on wages under the main tax regime in 2017: instructions

Calculating payroll taxes is a serious and responsible process, errors in which can lead to serious consequences. In order to determine the correct size of this value, you must go through the following steps:

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• determine the amount at which the deduction will be determined;
• determine the tax rate that will be applied to the employee’s income;
• calculate personal income tax;
• subtract the required deductions from the amount received;
• determine the amount of insurance premiums, as well as the amount of contributions to extra-budgetary funds.

The most important tax that is calculated when determining the final salary is personal income tax, or personal income tax. In 2017 it is 13% of wages. Payroll tax table:

You can determine the amount for which the deduction will be determined as follows:

1. First of all, you need to decide on the initial parameters. Let's take the average person who works 5 days a week, which is approximately 21 days a month. Let's assume that out of these he went to work only 15 times. The employee’s salary is 20,000 rubles, which means that for the time worked the person received: 20,000 * (15/21) = 14,286 rubles.
2. After this, you can start calculating the tax: 14,286*13%=1,857 rubles.
3. Now we subtract the tax amount from the salary and get a net salary with taxes already paid in the amount of 12,429 rubles.

What does an employer face for failure to pay payroll taxes?

If the employer does not pay payroll tax, the organization will sooner or later face serious problems in the form of penalties imposed by the prosecutor's office, the state labor inspectorate or the tax office at the location of the organization. Typically, these bodies are approached by the employees themselves, who receive their salaries in envelopes. After receiving their applications, authorized organizations are required to conduct a thorough inspection, as well as decide on the initiation of administrative cases and imposition of penalties.

Also, authorized bodies are required to conduct regular scheduled inspections, which help to identify violations when calculating payroll taxes. In such cases, penalties are also provided.

Liability for violations in this area of ​​taxation is regulated by Articles 122 and 123 of the Tax Code of the Russian Federation. Typically, the organization receives a bill in the amount of 20% of the amount of taxes not paid to the budget.

The employee does not receive the full salary. Part of it is used to make contributions to funds and pay taxes. The entire list of payments is fixed in the current legislation.

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An employer cannot violate the rules and overcharge deductions from wages. To know exactly for what purposes the written-off funds are used and what is the maximum amount, it is worth familiarizing yourself with the latest information on the topic.

General information

Before you figure out which funds deductions from salary go to, it’s worth finding out what payments in favor of an employee are from a legal point of view.

Wages are the remuneration that an employer provides to an employee for carrying out work activities.

It can be issued in kind. However, in most cases, the organization provides the employee with a cash payment.

Salary may include:

• salary;
• incentive payments;
• other transfers specified in current legislation.

The employer is obliged to comply.

To find out all the nuances of the process and find out the amount of deductions, it is worth familiarizing yourself in detail with the features of each of the procedures performed.

Which funds go to?

The list of funds to which contributions must be made is clearly established by current legislation.

By withholding part of the employee’s salary, the employer is obliged to send the funds received to make payments to:

• MHIF.

Deductions are necessary so that government bodies can ensure the implementation of the citizen's constitutional rights to health care, pensions, social insurance and medical care.

Pension

According to the rules, the employer is obliged to send 22% of the employee’s total accrued wages to the Pension Fund of the Russian Federation.

This is a big financial burden. However, thanks to the deduction, the employee will be able to count on a decent pension in the future.

Statistics show that a number of organizations are seeking to reduce the official amount of wages in order not to make contributions to various funds. Such companies can promise the employee a significant increase in actual payments. However, experts advise not to cooperate with such organizations.

Such behavior will significantly reduce the size of your pension in the future.

To the tax office

It is paid from the employee's salary. It is the main type of payment and is collected from the salary of each specialist.

Tax is calculated at the time of accrual of income. Payment occurs when a person receives a salary.

The amount of personal income tax withholding is 13% of earnings. According to, an employee can take advantage of tax deductions. They can be standard or social.

The first type of deduction is provided if the employee has a child. For the first offspring, 1,400 rubles are credited, and for subsequent babies or children with disabilities - 3,000 rubles.

This means that the size of the tax base from which contributions to the state are levied can be reduced by this amount.

Other

In addition to the main deductions, money is collected from wages and sent to the Social Insurance Fund and the Compulsory Medical Insurance Fund.

5.1% of salary is transferred to the compulsory health insurance fund.

There is a limit on the amount. If it is achieved, the rate will be reduced to 10%. The amount of contributions to the Social Insurance Fund is 2.9%. The amount is sent to the payroll.

Some companies provide additional payments. So. A number of organizations ask workers to contribute to health and accident insurance.

The amount of deductions is determined by the organization. The payment amount varies from 0.2 to 8.5%.

What percentage?

The amount of payroll deductions can vary significantly depending on where the funds are sent.

Today, the following deductions must be made from the amount provided as wages:

• 22% towards the calculation of a future pension;
• 13% towards payment of personal income tax;
• 5.1% to the Compulsory Health Insurance Fund;
• 2.9% to the Social Insurance Fund;
• from 0.2 to 8.5% for insurance against accidents that may occur at work (the exact amount depends on the risk class, which includes the profession and position of the employee).

Calculation procedure

Not all contributions are collected from the employee. Part of this is paid by the employer.

According to the rules, only 13% can be withheld from an employee's salary, levied as income tax. The remaining amount is taken from the wage fund. The employer must pledge it in advance.

Let's say an employee receives 10,000 rubles. In addition to this amount, the employer is required to pay a minimum of RUB 3,200. to funds and for the benefit of the state.

This amount consists of the following deductions:

• 2200 rub. to the Pension Fund;
• 310 rub. in the FSS;
• 510 rub. to the MHIF.

For this reason, the employer will have to invest not 10,000 rubles in the payroll, but 13,200 rubles. For the company, this figure will be the employee’s income.

Based on the above, in 2019 the employer is obliged to contribute at least an additional 30% to the payroll for making contributions to non-budgetary government organizations.

Some countries have a different payment method. The company provides the employee with the entire amount earned by him for a specified period, as well as a receipt with payments recorded in it that are to be made to various funds. The citizen pays taxes and current contributions on his own.

Payroll taxes in 2018-2019 - a table of all changes in tax rates and fees charged to the wage fund is presented in the article below. We will tell you what determines the amount of payments paid on an employee’s income and which categories of employers can pay less taxes for employees.

The amount of salary deductions in 2019 to the budget depends on several factors:

• the organizational and legal form of the employer - individual entrepreneurs, unlike organizations, pay taxes not only for their employees, but also for themselves;
• employee status - taxation of a non-resident of the country differs from taxation of a Russian citizen;

How non-residents of the Russian Federation differ from residents, read the article "Who are the personal income tax payers" .

• type of activity of the company - for companies operating in knowledge-intensive and manufacturing industries, merchants with a patent, companies in Crimea, Sevastopol and Vladivostok, the state establishes preferential tax rates on employee income.

Salary taxes include:

• Income tax. It is collected by the employer from the employee’s salary and transferred to the budget as a tax agent. Personal income tax is not paid by the company or businessman itself; in this case, they act only as an intermediary between the employee and the budget.
• Insurance premiums. They are paid by all employers, adding these payments to the income received by employees, as well as by self-employed persons, who are obliged to make payments on contributions for themselves, regardless of whether they have employees or not.

To help you figure out how much you need to pay in taxes on salary in 2018-2019, we have prepared a table dedicated to them. In this table you will find the fee rates expressed as percentages.

In the table we have listed the most common categories of workers for whose salaries taxation and assessment of contributions differ from the generally established ones.

NOTE! Contributions from the salaries of foreign employees depend on the country from which the employee came and his status in the Russian Federation.

Read more about working citizens from which countries need to calculate payroll taxes according to different rules.

Payments from salary: tables of changes

Starting from 2017, insurance premiums for compulsory pension, social (with the exception of contributions for injuries), medical insurance are paid to the tax authority at the location of the policyholder and the location of its separate divisions, which charge payments and other remuneration in favor of individuals. Contributions for injuries are still transferred directly to the Social Insurance Fund.

The maximum base for insurance contributions for pension and social insurance continues to increase annually. Its value was:

And the federal minimum wage continues to grow, the size of which determines the size of some payments. In 2018-2019 its changes are as follows:

In terms of determining the amount of contributions paid by self-employed persons for themselves, changes have occurred since 2018. If in 2017 these contributions depended on the size of the minimum wage in force at the beginning of the calculation year, then since 2018 they are indicated in the Tax Code of the Russian Federation (clause 1 of Article 430) in a specific amount, which must be paid for the year fully worked in the status of a self-employed person.

At the same time, for contributions accrued to the Pension Fund, the following rules are preserved:

• on an additional payment to the fixed amount of payments of 1% on income exceeding its limit;
• limiting the maximum possible payment amount to 8 times the fixed contribution.

Results

Income received by both employees and self-employed persons is subject to personal income tax and insurance contributions. For most employers, generally established rates apply, but a number of them have the right to take advantage of their reduced values ​​when calculating insurance premiums. The amount of payments is influenced by the annual change in the minimum wage and the amount of income, upon reaching which the accrual of contributions stops (FSS) or the value of the applied rate (PFR) changes.