You need to enter the amount of earnings in one cell. And in another (neighboring) cell, the sign "=". After that, you should click on the cell with the number and enter the multiplication sign. After that, enter the percentage number and the percent sign. Finally, you need to press "inter".
For those who find it difficult to calculate the amount of income tax deduction, there are special online calculators. They not only calculate a percentage of a given value, but also extract a percentage of the sum and a percentage of the difference. Thus, using the capabilities of the global network, the user can quickly make the necessary calculations and fill out declarations, check the legality of payments, and so on.
As you can see, the salary is not included in the list of tax-free income. If part of it monthly consists of a premium, then it is necessary to reduce the tax base by this amount. The employer regularly deducts tax amounts for each employee to the budget. In some cases, a person himself needs to transfer funds to the state, then it is important for him to be able to calculate 13% of the wages received under the contract.
In order to calculate, you need to enter the amount of wages for the month, as well as the amount received on an accrual basis for the employee since the beginning of the year. It is necessary for calculating taxes to funds, and it is also a condition for applying deductions to an employee.
When conducting legal and financial transactions related to the sale of real estate, the legislation allows you to reduce the taxable base to 1,000,000 rubles. The formula for calculating personal income tax, taking into account property deduction excludes from total amount underlying the determination of the amount of the fee, a benefit of 1,000,000 rubles. You do not need to pay a fee in situations where the value of real estate is less than a million rubles or in cases where the dwelling has been owned for more than three years (in a situation if it was purchased before 2020) or more than five years (if it was purchased after this date).
By general rule wage subject to personal income tax at a rate of 13% for residents and 30% for non-residents. And every employer, being tax agent, must calculate, withhold and transfer personal income tax from the salary of its employees to the budget (clause 1 of article 226 of the Tax Code of the Russian Federation). But before answering the question of how to calculate personal income tax, and proceeding directly to the calculation of the tax, it is necessary to determine the tax base for personal income tax.
If it is difficult or too lazy to multiply by 0.13 or multiply by 13 and then divide by 100 or divide by 100, then multiply by 13, then it is most convenient and most modern to calculate the percentage in some online service, especially since using a calculator with the Internet is no longer fashionable.
For example, if in this document the amount of 50,000 rubles is affixed - this means that his gross salary corresponds to the specified amount, which is also called “dirty” - “gross” - from the Italian brutto - bad. The meaning of Net Net is also the Italian version of the word Netto, which came to us from English, which translates as clean, and in our country means the amount that remains after all taxes have been paid.
Accordingly, in order to find the required number, equal to 13% of 40,000 rubles, you need to enter “40,000” on the calculator, then press the “*” (“multiply”) key, enter the percentage number (in our case, 13) and press the key "%". Thus, you will receive all the same 5200 rubles. 6 Finally, you can calculate the percentage in Excel - this option is convenient because you can read the same percentage of different numbers at the same time. Enter in the cell the number from which you determine the percentage (40,000). In the cell where you want to display the calculated percentage (it can be a neighboring cell or any other, even a cell in another sheet of the same Excel file or in another Excel file), enter the “=” sign, then click the mouse in the cell where your number is entered, then enter the "*" sign, then the number of percent (13) and the "%" sign. After that, press the "Enter" key, and you will see the required number (5200).
Many people in Russia do not want to pay a tax of 13 percent of their salaries to the state budget, as they believe that they could spend this money on their own.
That is why many are wondering how to return income tax from salary. Let's see if there are legal ways to recover the funds paid.
One of the most popular ways to get a 13% payroll tax refund is to use some kind of.
Tax refunds are of the following types:
Standard type returns are provided on:
Personal deductions are granted in connection with the special situation of a resident citizen. If a civilian can immediately claim a personal deduction and a tax refund for children, then tax authorities will return the largest of the deductions.
These refunds are provided on a monthly basis, but are significantly less than other tax refunds.
The following categories of citizens are entitled to receive a personal return of a standard type:
The amount of personal refund for such categories of residents is 3,000 Russian rubles.
Deduction in the amount of 500 Russian rubles. provided to the following citizens:
For standard deductions, please contact tax office and at the place of work with the relevant application and documents confirming the right to receive dividends from the government.
It is interesting! Child allowances are provided to parents. Similar deductions are also provided for guardians, trustees, adoptive parents.
The amount of 1400 rubles is provided for the first and second child. For the third and each subsequent one, 3,000 Russian rubles will be paid. The money is returned from 13 percent of the tax from the salary.
For disabled people of the first and second groups under the age of 24, as well as full-time students, deductions in the amount of 12 thousand rubles are provided. The deduction limit is no more than 350,000 rubles.
These dividends are provided by the state in connection with the costs of a citizen who is a taxpayer for social security.
One hundred and twenty thousand (15,600 rubles) can be returned to:
In order to return 13 percent of the tax from the salary in this case, you must provide documents confirming the right to receive a refund of the funds paid for taxation. The maximum deduction amount is no more than 120,000 Russian rubles.
If the expenses amounted to more than 120,000, then only 120,000 will be returned. The remaining funds will be canceled, that is, they will not be reimbursed.
Many do not even know about the existence of such a tax refund. The maximum amount of dividends that can be returned is 25 percent of taxable income. To receive a deduction for charity, you must submit documents confirming the fact of donation of funds.
If a citizen who is a resident of the country pays for the education of his brother (sister), children, etc., then he has the right to claim reimbursement of costs through a tax deduction. This type of dividend is returned once a year.
The name of the tax refund speaks for itself. The deduction is granted when buying a home, that is, real estate.
This type of tax refund is used much more often, since you can return up to 260,000 rubles from it when buying a home with a lump sum payment and up to 390,000 when buying a home with a mortgage.
In this video, you can learn more about tax deductions that you can get right at work:
As you know, the state levies a 13% tax on wages from all incomes of citizens. And it is precisely these thirteen percent that can be returned if an application for a refund of taxes paid is filed.
Suppose an apartment was purchased by a resident for 2 million rubles. 13 percent of two million - 260,000 rubles. That is, theoretically, a citizen can claim a refund of 260,000 rubles. But in reality it may not be so.
You can return funds that have already been paid for personal income tax as a result of taxation within 3 years before the date of purchase. That is, 3 years before the purchase, a citizen had to earn 2 million, from which he paid 260,000 rubles of official tax.
Only in this case he can return the money. If the amount that the citizen paid to the state was less, then a smaller amount will be returned.
It is interesting! Thanks to changes in legislation that came into force in 2014, a civilian can return the unpaid part of the property compensation in the following tax periods. That is, in the future, funds that were not enough for a full refund can be returned. Until 2014, this was not possible.
By mortgage lending a person can return the money paid for personal income tax not from two million rubles, but from three. That is, the maximum possible refund amount will be 390,000 (13% of 3 million rubles).
To return interest on a loan, a citizen will have to provide documents and certificates from the bank to the tax office, which confirm the fact of payment of interest on a loan or loan.
Many citizens of our country are wondering whether it is possible to return income tax. It can be answered in the affirmative, since taxes paid to the state can indeed be returned.
Now it’s worth figuring out how to return income tax from wages and under what conditions this can be done.
A tax of 13 percent of the salary can be returned to the following categories of citizens:
Peculiarities! A resident of the Russian Federation is not necessarily a citizen. Also, persons who have a residence permit in Russia are recognized as residents. At the same time, a citizen of the Russian Federation who has a residence permit in another country or lives outside the Russian Federation for more than half a calendar year can be recognized as a non-resident.
The main conditions for a tax refund of 13 percent of the salary are the employment of a citizen and the status of a resident.
You need to enter the amount of earnings in one cell. And in another (neighboring) cell, the sign "=". After that, you should click on the cell with the number and enter the multiplication sign. After that, enter the percentage number and the percent sign. Finally, you need to press "inter".
For those who find it difficult to calculate the amount of income tax deduction, there are special online calculators. They not only calculate a percentage of a given value, but also extract a percentage of the sum and a percentage of the difference. Thus, using the capabilities of the global network, the user can quickly make the necessary calculations and fill out declarations, check the legality of payments, and so on.
It allows you to get the desired value with the press of a single key. To use this function, you should enter the amount of salary, click the "multiply" button, enter the number 13 and click on the percentage. Calculate 13 percent of salary in Excel If you need to know the percentage of different salaries at the same time, then this program it will come in handy.
If it’s difficult or too lazy to multiply by 0.13 or multiply by 13 and then divide by 100 or divide by 100 and then multiply by 13, then it’s more convenient and more modern to calculate the percentages in some online service, especially since you can use a calculator when Internet is no longer fashionable.
The amount of personal refund for such categories of residents is 3,000 Russian rubles.
His income from wages in the amount of 150,000 rubles is subject to duty at a rate of 13 per cent, the amount of which is 19,500 rubles. Receiving payment for work performed in a fixed amount, a citizen can count on compensation for a full 13 years.
As you remember, a percentage is a hundredth of a number. In decimal form, this is 0.01 (zero point one cell). Therefore, 17% is 0.17 (zero point, seventeen hundredths), 45% - 0.45 (zero point, forty-five hundredths), etc. We multiply the resulting decimal fraction by the amount, the percentage of which we consider. And we find the desired answer.
The tax base for the income of employees, taxed at a rate of 13%, is calculated by employers based on the results of each month on an accrual basis from the beginning of the year (clause 3, article 226 of the Tax Code of the Russian Federation). The amount of income received by the employee must be reduced by the personal income tax deductions provided to him (clause 3, article 210 of the Tax Code of the Russian Federation). That is the tax base calculated by the formula:
Sidorova E.L. works at Romashka LLC with salary 40,000 rubles. She has a minor son, for whom she receives a standard deduction of 1,400 rubles. In March, Sidorova received a one-time bonus of 10,000 rubles. How to determine the amount of income tax payable to the budget for March?
With the growing popularity of receiving tax deductions, many Russians are thinking about the amount that they transfer from their salary to the budget every month, it is on it that they can count on returning money for treatment, buying real estate or paying for education. When calculating personal income tax, it is necessary to take into account the number of children and the amount received by the employee. Let's figure out how to calculate the tax of 13 percent of the salary.
personal income tax for individuals. In Russia, for several years now, its rate has been in effect - 13 percent, it is the lowest in Europe. It is the main source of income for the state. It is paid by both residents of our country and those who only carry out activities on its territory. The peculiarity of this tax is that it is withdrawn only from profits: salaries, property sales and similar actions.
Payments are calculated based on interest rates and fixed simple formulas. When calculating, it is necessary to take into account the deductions due to the citizen. Most often, the base for calculating personal income tax is lowered due to the presence of children in the family. First, the deduction is applied, and then the tax is calculated. A big mistake of many citizens is that they do not take into account this feature of creating a tax base.
The rate of 13% is valid for most citizens of our country, but it is not the only one used in taxation. When calculating, you need to understand that for some types of income, other rates are used:
Knowing these rates is essential if you calculate 13% of your earnings to get the amount of relief due. In addition, you will have to clarify whether the employer paid the contributions.
There are several types of profits that are not subject to income tax:
As you can see, the salary is not included in the list of tax-free income. If part of it monthly consists of a premium, then it is necessary to reduce the tax base by this amount. The employer regularly deducts tax amounts for each employee to the budget. In some cases, a person himself needs to transfer funds to the state, then it is important for him to be able to calculate 13% of the wages received under the contract.
by the most in a simple way is the calculation of the amount of the tax contribution according to the formula:
H \u003d Ps × Os
In this formula:
The tax base is equal to the salary received by the employee in the hands. To calculate it, you will have to make additional calculations if the employee has a child. In this case, he is entitled to tax deduction. According to the data from the Federal Tax Service, it is equal to:
Moreover, if a family has two children from the first marriage, the common child born in the new union is considered the third. This rule also applies in cases where each parent has one baby. They will be given a deduction of 4,400 rubles. If two children are registered with one parent, then he will receive a deduction of 5,800, and the second - 3,000.
Deductions must be taken into account when calculating, since the taxable base is reduced on them according to the formula:
Os \u003d Dh - V.
Her decryption:
Let's look at a few cases with examples:
Chd \u003d Z - N, where Chd - net income, Z - salary, N - tax.
First, we calculate the tax: 42,000 × 13% = 5,460 rubles. This amount must be deducted from the salary in order to get a net income: 42,000 - 5,460 \u003d 36,540 rubles.
If you calculate the amount of tax contributions for the year, it is easy to understand what amount of compensation, for example, when buying a home, you can claim. For calculations, you can use not only the above formulas, but also online calculators.
Citizens of the country, according to the law, are required to pay taxes on all types of income received, including wages.
The organization independently determines the deductible amount for each full-time employee according to the procedure approved by law and is engaged in its transfer to the state budget thus acting as a tax agent.
In order for the amount of taxes not to be erroneous, and for the regulatory authorities to have no reason to find fault and fine the enterprise, it is necessary to thoroughly study the formula for their calculation.
The income tax calculation formula is regulated by the Tax Code of the Russian Federation in the following articles:
Officially employed citizens staying on the territory of the Russian Federation for more than 183 days Last year(taking into account trips to improve health and for training for up to six months) are considered residents and pay a tax of 13% of the amount of income. Otherwise, you will have to pay 30% of all revenues to the country's treasury.
Among persons who are not residents, but have the right to pay only 13%, there are:
Residence is checked every time personal income tax is calculated.
The tax is paid for the following receipts of funds:
The tax calculation is carried out in two stages:
Non-taxable deductions include:
The full list of deductions is described in Article 217 Tax Code Russian Federation. The most common of them are alimony, pensions, state benefits, donor fees, grants for scientific activities.
Contributions to the state treasury are calculated according to the following formula:
H = NB * FROM, where
NB - tax base, consider it from the beginning of the year to the current month, then to the previous one,
C - rate on the fact of residence.
NB \u003d D - B, where
D - the amount of the employee's income from the beginning of the year, subject to taxation,
B - the amount of due deductions for the period.
For residents and exceptions to the rules, the tax is determined by the formula:
Personal income tax from the beginning of the year = NB from the beginning of the year * 13%.
To determine the tax for the current month, the calculation is used:
Personal income tax for the month = personal income tax from the beginning of the year - personal income tax for previous months.
It is important to remember that the tax is always rounded to whole numbers according to the rules of mathematics!
It is necessary to calculate the tax that will be transferred by the enterprise to the state treasury for a resident employee. An employee has a salary of 60,000 rubles, brings up a minor child, for which he is entitled to a deduction of 1,400 rubles a month. The employee received a one-time bonus for April in the amount of 10,000 rubles. How much will personal income tax be for an employee in April?
We consider NB from the beginning of the year:
NB \u003d 60000 * 4 + 10000 - 1400 * 4 \u003d 244400 rubles.
Tax for January-April will be:
Personal income tax = 244400 * 13% = 31772 rubles.
Tax deducted from the employee's salary for January - March:
Personal income tax \u003d (60000 * 3 - 1400 * 3) * 13% \u003d 22854 rubles.
Personal income tax for April will be:
Personal income tax \u003d 31772 - 22854 \u003d 8918 rubles.
There are organizations that pay part of the salary to employees informally “in an envelope”. Concealment of income is a violation of the law.
Employees interviewing for employment are more likely to be interested in the amount of money they will receive in their hands “clean”. Knowing the amount issued without taxes, the amount of deductions to the budget can be calculated using the formulas:
Gross salary = Amount on hand / 87%, where
ZP "gross" - wages "dirty".
Personal income tax \u003d Amount on hand * 13% / 87%.
A person interested in taking a vacant position is promised 40,000 rubles in hand, taking into account deducted taxes. What will be the salary "dirty" and the amount of budgetary deductions?
ZP "gross" \u003d 40000 / 87% \u003d 45977.01 rubles.
Personal income tax = 40000 * 13% / 87% = 5977 rubles (including rounding).
The company may also employ employees with financial obligations, which do not reduce the size of the NB. For example, if an employee has to pay alimony, they are deducted not from the amount given in hand, but from the salary. According to the law, the amount of alimony is:
Consider an example:
An employee of the organization received 30,000 rubles in April and must pay, according to a court decision, 25% of the income for a minor child.
NB for January - April in this case, taking into account standard deduction will be 30000 * 4 - 1400 * 4 = 114400 rubles.
Personal income tax January - April = 114400 * 13% = 14872 rubles.
NB for January - March \u003d 30000 * 3 - 1400 * 3 \u003d 85800 rubles.
Personal income tax January - March = 85800 * 13% = 11154 rubles.
The amount of alimony is 30,000 * 25% = 7,500 rubles.
Personal income tax for April = 14872 - 11154 = 3718 rubles.
In April, an employee will receive:
30000 - 7500 - 3718 \u003d 18782 rubles.
The calculation of personal income tax for non-residents is carried out according to the same formulas, but instead of the 13% rate, 30% is substituted into the algorithm.
