Calculation of personal income tax at a rate of 13% in 2012

Personal Income Tax is a generally accepted reduction in the personal income tax. Being one of the so-called salary ones, the income tax eventually goes to pay for various kinds of budgetary services.

Who and what pays personal income tax

Payers of personal income tax include residents of the Russian Federation, as well as non-residents receiving income from Russian sources.

The employers, organizations and individual entrepreneurs, colleges of advocates, private notaries and separate subdivisions of foreign enterprises are directly involved in the calculation, retention and payment of this tax.

The tax at the rate of 13% is imposed on all pay-related payments, including supplementary (bonuses, co-payments) and compensating (vacation, sick leave). Withholding of personal income tax is carried out from salary charges, and the taxable base is not reduced if the employee pays for debt obligations (including, alimony). However, the calculation of personal income tax provides for the possibility of obtaining various tax deductions by the employee .

Deductions used in the calculation of personal income tax

The Tax Code provides for three types of deductions for income tax: standard, social, property. To obtain the last two types, an individual must apply to the tax office at the place of residence. Standard deductions are provided at the enterprise.

In 2012, the procedure for calculating standard tax deductions has undergone a number of changes, which directly influenced the calculation of personal income tax in 2012 for virtually all categories of employees. Firstly, there were canceled the deductions of 400 rubles "for themselves", which until then relied absolutely on all employees whose income did not exceed 40 thousand rubles. Secondly, the size of "parental" deductions has changed. From now on, it is possible to reduce the taxable base by 1,400 rubles per month for the first two children who have not reached adulthood or 24 years old, but are students (graduate students, interns) of the day-long form of education.

Parents with large children are reduced on a progressive scale according to the progressive scale: if there is a third (and all subsequent) children, the personal income tax will be calculated taking into account a deduction of 3,000 rubles. It does not matter the age of older children, but only the order of birth. The parents of children with disabilities or disabled persons of two higher groups who are full-time students and who have not reached the age of twenty-four have the right to reduce the taxable income by 3,000.

Mothers and single fathers, widowers can receive a double deduction for each child. The same law applies to the parent even if the second parent has refused in writing his right to reduce the income tax in favor of another.

"Parental" deductions, regardless of their size, are relying on the employee only until the amount of his income is over 280 thousand rubles.

Example of calculating personal income tax at a rate of 13%

Let's consider an example of calculation of personal income tax taking into account a new procedure for providing deductions.

Suppose that StolInvest LLC employs five employees:

• Ivanov AD (director) - a salary of 60 thousand rubles, 1 child (11 years), pays alimony at a rate of 25%.
• Lemesheva AI (accountant) - a salary of 30 thousand rubles, 1 child (14 years), a single mother.
• Raviolin VS (manager) - a salary of 25 thousand rubles, 3 children (17, 13, 5 years).
• Supr RV (master) - a salary of 15 thousand rubles, 3 children (25, 17, 13 years).
• Ignatov P.R. (master) - a salary of 15 thousand rubles, a disabled person of the II group, there are no children.

In this case, the calculation of personal income tax for the period from January to April will be as follows:

Ivanov A.D .: (60000-1400) * 13% = 7618.

Lemesheva AI: (30000-1400 * 2) * 13% = 3536.

Raviolin VS: (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Suprov RV: (15000- (1400 + 3000)) * 13% = 1378.

Ignatov P. R .: (15000-500) * 13% = 1885.

In May, the total income of Ivanov A.D. Will be 300 thousand rubles. Since the legal limit (280 thousand) will be exceeded, the director will not be deducted from this month. Therefore, from May to September, the calculation of personal income tax will look like this:

Ivanov AD: 60000 * 13% = 7800.

Lemesheva AI: (30000-1400 * 2) * 13% = 3536.

Raviolin VS: (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Suprov RV: (15000- (1400 + 3000)) * 13% = 1378.

Ignatov P. R .: (15000-500) * 13% = 1885.

In October, the permissible limit of aggregate income will be exceeded by AI Lemesheva. Therefore, starting this month, the company will calculate the personal income tax in the following way:

Ivanov AD: 60000 * 13% = 7800.

Lemesheva AI: 30000 * 13% = 3900.

Raviolin VS: (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Suprov RV: (15000- (1400 + 3000)) * 13% = 1378.

Ignatov P. R .: (15000-500) * 13% = 1885.

And in December the permissible limit will exceed the income of Raviolin:

Ivanov AD: 60000 * 13% = 7800.

Lemesheva AI: 30000 * 13% = 3900.

Raviolin VS: 25000 * 13% = 3250.

Suprov RV: (15000- (1400 + 3000)) * 13% = 1378.

Ignatov P. R .: (15000-500) * 13% = 1885.

As the income of Suprova with the total result for the year will not exceed the established limit, deductions will be reimbursed to him throughout the year. For Ignatov P. P. the possibility of reducing the taxable base of income is not limited.