Calculation wages – mandatory procedure for accounting department enterprise, which determines the total amount of payments to each employee on account of remuneration for labor, as well as withholding as taxes and contributions to off-budget funds. It is worth noting that this process is regulated by the Labor Code and has strict rules. Failure to comply with the requirements leads to offenses and administrative liability, resulting in penalties being imposed on officials or the enterprise.

In this article we will look at the main factors influencing employee salaries, methods for calculating the average monthly salary and other aspects in this area.

In accordance with current legislation Russian Federation, since 2019, every employee is required to receive wages twice a month. Refusal or failure to comply with requirements is an offense and entails administrative liability for the employer.

Payments can be made in two forms:

1. As an advance and basic salary.
2. As two equivalent transactions, each of which is recorded in the financial statements.

Experienced accounting department employees know that to carry out most calculations it is necessary to obtain the average monthly and average daily wages of each employee. For this, certain formulas are used. The total earnings for the last 12 months are taken and divided by the number of days worked. In this case, it is worth taking into account various deductible days - business trips, absence due to instructions from superiors, etc. An important condition is maintaining wages during this period.

Let's look at an example of calculating wages with specific conditions. Employee N works at the company as an engineer with a salary of 30,000 thousand rubles. He does not receive additional bonuses or interest. In 2016, he worked all his shifts and at the beginning of 2019 he decided to go on vacation. The accountant’s task is to calculate and accrue vacation pay. This happens as follows:

The salary amount is divided by the generally established average number of days in one month, which can be about .3 (2014 indicator). The formula is simplified because the employee’s salary did not change throughout the year. So, we get a number approximately equal to 1 thousand rubles per day. Accountants, of course, have the most accurate numbers.

Now the resulting figure must be multiplied by the number of vacation days. IN Labor Code The Russian Federation stipulates the right of every person to paid leave in the amount of days, and half of this period must be continuous. Thus, our employee N can rest for 14 or days, receiving in his hands an amount from 14 to thousands of rubles.

It is noteworthy that the timing of the issuance of vacation pay is also regulated. The employee is required to receive compensation no later than 3 days before the start of the vacation.

Remuneration and its components

Salary consists of several aspects:

• Direct salary.
• Allowances for various reasons.
• Awards.
• Incentives, etc.

Sick leave, maternity benefits, child care benefits and others social help is not wages and lies on the shoulders of the Social Insurance Fund.

Deductions from salary

It is also worth remembering that the amount of payroll and the money actually issued are two different sizes funds. The reason for this is tax obligations everyone individual which include:

• 13% personal income tax.
• Contributions to the Social Insurance Fund.
• Pension Fund contributions.
• Medical insurance (injury).

Rates for all these areas are set by the Government of the Russian Federation, and they may change, but not more than once a year. And if we take into account that the funds are issued in person after all taxes and contributions have been withheld, then we will get the actual difference between what is accrued and what is received.

About the minimum wage

In our country there are certain restrictions related to the minimum wage. There are two types of minimum wages – federal and regional. The first one is installed on state level and is common to all subjects. The second is the result of tripartite agreements between local authorities, the Federation of Trade Unions and the Union of Employers in each specific area. Stick in mandatory necessary first. Therefore, if, when calculating wages, the amount is below the established level, this will be an offense.

As of January 1, 2019 minimum size wages in Russia are 7,500 rubles. From July 1, this amount will increase to 7,800 rubles. It is necessary to remember the existing framework and always adhere to it to implement professional activity legally.

We also note that when calculating wages, it is necessary to take into account the number of maternity days, if any, sick leave, business trips and other circumstances due to which the employee was absent from his workplace.

Payroll is calculated using methods that, in many cases, are fundamentally different. Let's study their essence and order of application.

What are the types of wages?

In labor relations, several dozen types of wages can be distinguished. In a private enterprise, the salary can be presented (clause 2 of the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of Russia dated December 24, 2007 No. 922):

• payments at a tariff or salary - for time worked;
• payments at piece rates;
• percentage of sales (commission);
• non-cash income;
• royalties;
• allowances, additional payments, bonuses, rewards for labor results;
• payments for special conditions labor, etc.

In 2019, payroll in these types can be carried out using a wide range of methods. At the same time, these types of wages can be combined with each other in any way - in accordance with the wage system operating at the enterprise.

You can learn more about the use of various remuneration schemes in an enterprise in the article “Calculation of salaries to employees - procedure and formula”.

If we talk about traditional payroll schemes, then these include (letter from the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Committee for Prices of the USSR No. 10-86/1080, the Central Statistical Office of the USSR dated 06/10/1975 No. AB-162/16-127):

• a time-based scheme, which is based on the calculation of salary payments based on time worked;
• piecework scheme, which is based on the calculation of wages for work results measured objectively or assessed according to established criteria.

Let's study in more detail how wages are calculated within the framework of the 2 most common payment schemes - time-based and piece-rate.

How are wages calculated for time-based wages?

Time-based (time-based bonus) wages are most often found in the following 2 varieties:

1. When the salary is calculated based on the employee’s monthly salary (supplemented in the prescribed manner with bonuses for labor results).

In this case, the following formula is used to calculate wages:

SALARY = (OP / RD) × OD,

SALARY - salary for billing period;

OP - the employee’s official salary, supplemented by bonuses if any;

RD - the number of working days in the month that includes the billing period;

OD - days worked in the billing period.

Attention! Salaries must be paid at least twice a month (Article 136 of the Labor Code of the Russian Federation), therefore the billing period cannot exceed half a month (letter of the Ministry of Labor and Social Protection of Russia dated September 21, 2016 No. 14-1/B-911). In this case, salary accrual is displayed in the accounting registers on the last day of the month.

1. When the salary is calculated based on the tariff rate per 1 hour or 1 day.

In this case, the following formulas are used to calculate wages:

• for hourly wages:

SALARY = NHT × PCH,

CHTS - hourly tariff rate under an employment contract,

OCH - the number of hours worked during the reporting period;

• for daily wages:

SALARY = DTS × OD,

where DTS is the daily tariff under the employment contract.

In both cases, the employee receives pay for weekends and holidays:

• when performing work on weekends and holidays - at a double tariff rate (Article 153 of the Labor Code of the Russian Federation);
• when resting on such days - in accordance with local regulations (Article 112 of the Labor Code of the Russian Federation).

In the scenario under consideration, salary calculation is carried out taking into account the fact that the employer is obliged to establish monthly standards (Articles 160, 162 of the Labor Code of the Russian Federation):

• by working hours;
• by production.

The basis for such standards may be, for example, standard indicators for the industry in which the employing company operates.

If the standards established by the employer are met, the employee in any case receives a salary no less than the minimum wage established in the constituent entity of the Russian Federation (Article 133 of the Labor Code of the Russian Federation).

Now let’s talk about how wages are calculated under the piecework scheme.

Payroll calculation under the piecework wage system: nuances

With piecework wages, as with the second option of time-based wages, which we discussed above, the employer also sets monthly standards for working time and output. Exceeding the relevant standards can increase piecework wages:

1. Proportional to production.

Example

Electrical engineer Ivanov works at a television assembly plant. He receives a salary based on a piece-rate scheme, under which the employer has set a standard for assembling 2 televisions within 8 working hours. If it is completed, Ivanov receives 2,000 rubles (tariff: 1,000 rubles for 1 assembled TV).

For each subsequent assembled TV, Ivanov receives 1,000 rubles, regardless of the volume of production.

1. Using a progressive scale.

Example

Machine operator Petrov works at a fastener production plant in the bolt production shop. He receives a piece-rate salary, according to which the employer sets a standard for production: 100 bolts within 8 working hours. When it is completed, Petrov receives 390 rubles (tariff - 3 rubles 90 kopecks for 1 bolt).

For every 50 additional bolts collected, Petrov receives 10 rubles apiece. For every 50 following them - 20 rubles. For each subsequent bolt - 30 rubles.

In some cases, a regressive scale may also be used. For example, when the production model of an enterprise requires workers to perform as accurately as possible planned indicators without significantly exceeding them (as an option, in order to increase the efficiency of control over costs of raw materials).

A separate type of salary is the one that is paid during the employee’s business trip (Articles 139, 167 of the Labor Code of the Russian Federation). Let's study the specifics of its calculation.

Payroll calculation on a business trip: nuances

Remuneration for a person on a business trip is a special type of salary - average earnings during the business trip.

It is calculated according to the formula:

SK = RDK × SZ,

SK - salary for the period of business trip in the form of average earnings;

RDK - number of working days during a business trip;

SZ is the average salary of an employee.

The SZ indicator is calculated using the formula:

NW = BASE / OD,

BASE - the amount of the employee’s earnings for the billing period;

OD - the number of days worked during the billing period.

The billing period is taken to be 12 months preceding the day the employee departs on a business trip.

The OA indicator in 2017 is calculated using the formula:

OD = MES × 29.3 + ODNM / KDNM × 29.3,

MEC - the number of full months in the billing period;

ODNM - number of days worked in all less than a month labor activity in the billing period;

KDNM - the number of calendar days in all partial months in the billing period.

When calculating the BASE indicator, vacation payments, sick leave, other travel allowances, employer-compensated expenses and other payments referred to in paragraphs are not taken into account. 3, 5 provisions according to resolution No. 922.

When calculating the RDC indicator, the days the employee is on the road are taken into account (including the day of leaving his city and the day of returning to it).

Business trip on weekends: how is salary calculated?

How to calculate salary for weekends during a business trip? This problem is solved using the formula:

RVK = DT × RV × 2,

DT - employee’s daily tariff in accordance with accepted system wages (letter of the Ministry of Labor and Social Protection of Russia dated December 25, 2013 No. 14-2-337);

PB - days off worked.

The DT indicator can be directly determined in employment contract or calculated using the formula:

DT = OKL / RDM,

OKL - salary (with allowances and bonuses, if provided for in the contract) for the month in which the person was on a business trip);

RDM - the number of working days in the corresponding month.

In addition to the salary in the form of average earnings, the posted employee is also paid a daily allowance.

You can find out how daily allowances are calculated in the article “Amount of daily allowance for business trips (nuances)”.

Payroll and taxation in 2019

An employee’s salary, including those represented by vacation pay and travel allowances, is subject to:

1. Personal income tax at the rate:

• 13% - if the employee has tax resident status;
• 30% - if the employee does not have resident status.

In case of application of tax personal income tax deduction at a rate of 13% is not accrued in relation to the salary amount within the deduction amount. At personal income tax rate 30% deduction cannot be applied.

Personal income tax on wages is accrued at the moment it is recognized as income - on the last day of the month for which wages are calculated (clause 2 of Article 223 of the Tax Code of the Russian Federation). Withheld - at the time of payment. Transferred to the budget no later than the next business day after payment.

Thus, if an employee’s income is transferred before the end of the month, then personal income tax is withheld and transferred to the budget only from the next nearest payment.

1. Contributions to social funds (the main part of which is collected through the mediation of the Federal Tax Service):

• to the Pension Fund of Russia;
• to the Social Insurance Fund (without the mediation of the Federal Tax Service, the fund collects contributions for injuries);
• in FFOMS.

Contribution rates are divided into standard and reduced, which are established for certain categories of enterprises. Contributions are calculated on salary without deduction of personal income tax.

You can find out more about the rates for contributions to social funds in the article .

The deadline for paying all contributions is until the 15th day of the month for which the employee is paid.

Results

The procedure for calculating wages depends on the wage system adopted at the enterprise (enshrined in the employment contract): piecework and time-based. Remuneration during the employee’s business trip is calculated in a special manner.

The company, in accordance with the contract concluded with the employee, pays him remuneration. But the payment is not made in in full specified in the contract, but in the remaining amount, which is obtained after taxes are withheld from wages. In addition, the organization and individual entrepreneurs must accrue provided for by law insurance premiums.

The Tax Code of the Russian Federation currently provides for the existence of a single tax that is paid at the expense of the employee - personal income tax.

Taxation is carried out by a tax agent, who is the employee's employer. Payroll taxes are withheld by him before the amounts are directly paid to the company's employees, and after that he mandatory fees transfers to the budget.

Employee at expense own funds pays income tax at the following rates:

• 13% is the personal income tax rate intended for taxing income of residents, who are the majority of company employees (citizens of the Russian Federation).
• 30% is the personal income tax rate used to determine the tax for persons who have been in the country for less than 183 days.
• 35% is the tax rate that the accountant applies when taxing this type of employee income as material benefit and other payments.

Important! Residents are considered to be persons who stay in the country for more than 183 days, otherwise they are considered non-residents.

Other types of taxes on salary amounts are not currently applied.

What taxes does the employer pay at his own expense?

The legislation provides for the obligation of the employer, no matter who he is - a legal entity or an entrepreneur, to carry out compulsory insurance. This includes pension, medical, social insurance. Today, all payments for these types relate to insurance premiums, controlled and paid in tax authorities.

There is also mandatory type insurance that should be transferred to social insurance - accident insurance.

Most companies and entrepreneurs are required to calculate insurance premiums for employees from their salaries at their own expense, the general rate of which is 30%.

For some types of business entities, general rates may be reduced depending on the type of benefit. An example would be simplifications, in which the rate in the Compulsory Medical Insurance Fund and the Social Insurance Fund are equal to 0, and for the Pension Fund a preferential rate is applied, but only up to the maximum amount.

Legislation provides for the existence of salary limits for the year, after which the rate insurance premium may be reduced or even become equal to 0. These maximum amounts are indexed every year. There is a separate value for each fund.

Salary taxes in 2017 as a percentage table:

It must be taken into account that the base must be calculated for each employee individually. For this purpose special tax registers. Most specialized programs contain them. Based on them, reports are compiled and submitted quarterly.

Attention! In addition to these contributions, the employer must accrue additional amounts to the Pension Fund, which are provided if the employee carries out labor activity in hazardous working conditions. They, in turn, are identified on the basis of a special assessment of working conditions (SOUT), which is mandatory for all employers.

Rates this contribution can take a value of 2%-8%. But restrictions in the form limit amounts are not used. That is, these rates apply regardless of the amount of accrued wages.

Advance and salary – on what part are taxes levied?

- these are two parts of the income received by the employee. In this case, the advance is paid at the end of the month for the first 15 days of work, and the remaining part of the salary is payment for the second 15 days of work, paid within 15 days of the next month. At the same moment, the company makes a full settlement with the employee for his work.

Since the date of receipt of income is considered the last day of the month, and the advance payment is issued earlier, there is no need to withhold and transfer tax on it. Personal income tax must be determined when the full amount of salary is calculated, and withheld at the time of payment of the second part of earnings, and sent to the budget the next day.

However, there is one nuance when the tax will still need to be withheld and transferred - if the advance is paid on the final day of the month. After all, on the same day, according to the law, the employee receives his income, which means he must immediately pay tax on it. Judges share the same opinion during disputes between organizations and the Federal Tax Service.

Attention! Salary taxes in the form of social contributions are accrued along with the calculation total amount salaries, and are transferred until the 15th of the following month. Therefore, the advance payment does not affect them in any way.

Tax deductions for personal income tax - how to reduce taxes for an individual?

The Tax Code defines several groups of deductions that an employee can use when determining the amount of personal income tax:

• Standard- the size and number of deductions depends on the number of children, as well as on the preferential category of the working employee.
• Social- makes it possible to reduce the size of the base by the cost of treatment services, education, etc.
• Property- it is provided when purchasing property (house, apartment, land plot etc.);
• Investment- provided when performing transactions with securities.

A tax deduction for children is provided on the basis of the child’s birth certificate; you also need to write an application for a tax deduction for children.

Deduction amount per month:

• 1400 rub. on the first;
• 1400 rub. on the second;
• 3000 rub. on the third and each next;
• 12000 rub. for each disabled child until he reaches the age of 18, or upon completion of education until the age of 24.

If the employee is a single parent, the deduction amount is doubled. To complete it, you must also provide supporting documents.

The amount of the deduction remains the same even if previously born children have already grown up. For example, an employee has 3 children, and the first 2 have already reached 18 years of age. However, he will still be provided with a benefit of 3,000 rubles. for the third child until he reaches 18 years of age.

Attention! The standard tax deduction for children is provided until the amount of income for the year does not exceed 350,000 rubles.

Standard deductions for the employee include:

• 500 rub. per month - Heroes of the USSR and Russia, participants in combat operations, veterans of the Great Patriotic War, blockade survivors, prisoners of concentration camps, disabled people of groups 1 and 2, as well as persons who participated in the liquidation of accidents at the Chernobyl Nuclear Power Plant, Mayak Production Association, etc., as well as evacuees from exclusion zones.
• 3000 rub. per month - to those who received radiation sickness, to disabled people of the Second World War and other armed conflicts.

Deadlines for paying taxes on payroll

Since 2016, one date has been introduced when the income tax from salary. It must be withheld from the employee’s income at the time it is issued, and must be transferred the next day.

It makes no difference exactly how the salary was issued to the employee - in cash from the cash register, by transfer to a card or bank account, or in any other way.

However, there is an exception to this rule - the tax on sick leave and vacation pay. It can be paid at the end of the month when they were actually made, and at the same time all amounts can be combined and sent in one payment order. This allows you to collect personal income tax on all vacations and sick leave and send them in one order to the budget.

Attention! All contributions paid by the employer must be paid by the 15th day of the month following the date in which wages were accrued. If this date falls on a weekend or holiday, then the transfer can be made on the first working day.

Employer reporting for employees

Each employer must submit reports, the information for which is the amount of wages accrued to employees, these include:

• . Filled out for each employee separate document based on the results of the past year. Contains information about income received, tax deductions, as well as what taxes were calculated and withheld from wages;
• Calculation of 6-NDFL. Rent every quarter, immediately to all employees of the company. Contains two sections, the first contains information on accrued income cumulatively from the beginning of the year, and the second only for the reporting 3 months information on the fact of issuing these incomes;
• Unified calculation of insurance premiums. This new form, introduced in 2017 due to the transfer of management of contributions to the Federal Tax Service and the cancellation of RSV-1. Issued to all employees at the end of each quarter;
• Report 4-FSS. It is handed over to social insurance and contains information about the calculation and payment of contributions for injuries. Must be submitted at the end of each quarter;
• Report SZV-M. Rented to the Pension Fund every month for all employed employees. Using this form, the fund monitors persons who receive a retirement pension but continue to work;
• . This report is submitted to the Pension Fund annually, based on the results of the past. It will need to be submitted for the first time in 2018. Contains information about all employees, including those registered under GPC agreements, for the past year.

Today we will consolidate the previously written information in practice, consider an example of payroll.

Payroll example

We have five employees at our enterprise; we need to calculate and pay their salaries, for example, for the month of May, which has 21 working days.

To calculate wages, we will need data on the salary established for each employee, personal income tax deductions due to them and the number of days worked in May. In addition, information about the total salary accrued since the beginning of the year will be useful.

Employee data:

Employee's last name	Salary	Deductions	Number of days worked in May
	70000	2 children
	20000	500 rub., 1 child
Nikiforov	24000	3000 rub., 2 children
	16000	2 children
	16000	500 rub., no children

Starting from the beginning of the year until the month of May, all employees worked all months in full; the regional coefficient in our salary calculation example will be taken equal to 15%. Let me remind you that data on days worked is taken from the working time sheet; a sample of this document can be found.

Let's consider the first employee Ivanov.

1) Determine the salary for the time worked

In May, he worked 20 days out of the required 21.

Salary for hours worked is determined as Salary * Days worked / 21 = 70,000 *

Ivanov received a salary = 70,000 * 20 / 21 = 66,667 rubles.

2) Define required deductions

Since the beginning of the year, he has been accrued a salary of 322,000 rubles, so he is no longer entitled to deductions for children. Let me remind you that child deductions are valid until the employee’s salary, calculated from the beginning calendar year, did not reach the value of 280,000 rubles.

3) We calculate wages taking into account the regional coefficient

Salary = 66667 + 66667 * 15% = 76667 rub.

4) We calculate personal income tax

Personal income tax = (Accrued salary - Deductions) * 13% = (76667 - 0) * 13% = 9967 rub.

5) We calculate the salary that we will pay to the employee:

Salary payable = Accrued salary - personal income tax = 76667 - 9967 = 66700 rub.

Calculations are carried out similarly for all other employees.

All calculations for calculating and calculating salaries for all five employees are summarized in the table below:

Full name	Salary since the beginning of the year	Salary	Exhausted days in May	Salary for work time	Accrual salary	Deductions	Personal income tax (Salary - Deductions) * 13%	To payoff
Ivanov	322000	70000	20	66667	76667	0	9967	66700
Petrov	92000	20000	21	20000	23000	1900	2743	20257
Nikiforov	110400	24000	21	24000	27600	5800	2834	24766
Burkov	73600	16000	21	16000	18400	2800	2028	16372
Krainov	73600	16000	10	7619	8762	500	1074	7688
Total					154429		18646	135783

In practice, when calculating and calculating salaries, fill in primary document - payslip form T51, a sample of which can be downloaded.

Based on the results of calculations, the total amount of the accrued salary and the salary intended for payment is calculated.

Calculation of insurance premiums

In the following articles, we will look at how vacation pay is calculated at an enterprise and provide examples of calculation.

Video lesson “The procedure for paying wages to employees of an organization”

Video lesson from the teacher of the training center “Accounting and tax accounting for dummies”, chief accountant Gandeva N.V. To watch the video click below ⇓

In accordance with the concluded agreements with employees for the fulfillment of their stipulated job descriptions responsibilities, the employer, regardless of who he is, an entrepreneur or entity, must accrue in deadlines pay remuneration. At the same time, the minimum wage is established by law.

Salary is the remuneration that a business entity must pay to its employees.

Its size is determined by the employment contract signed by the employee with the company management. At the same time, the employer determines the salary based on the current one at the enterprise, as well as such local acts as the Regulations on remuneration, Regulations on bonuses, Internal regulations, Collective agreement, etc.

The Labor Code of the Russian Federation defines provisions on social guarantees and benefits that must be taken into account when calculating employee benefits.

Payment can be made either for time worked or for work performed.

The main document for its definition is. It is necessary for all remuneration systems. To calculate piecework wages, you also need work orders and other documents to record production.

The Regulations may also provide for bonuses as incentive payments.

According to current standards, employees are paid not only remuneration for their work, but also rest time, downtime, periods of incapacity, as well as other compensation payments.

There are additional payments for working on weekends and holidays, overtime and night time, as well as additional payments for combined work, special working conditions, etc. In any case, when calculating these amounts, you need to take into account the information from the working time sheet, relevant legal norms, etc. .

In addition, it is necessary to take into account the area in which the organization or individual entrepreneur operates, since regions and regions can establish regional increasing coefficients, as well as “northern” allowances. So, for example, when carrying out activities in Sverdlovsk region the employer must add another 15% to the salary. But such coefficients are not available in all regions; in Moscow they are completely absent.

Important!In accordance with the Labor Code of the Russian Federation, salaries must be paid no less than twice a month. The calculation should be made on the basis of the time actually worked by employees in each part of the month. Paying fixed amounts in advance if they do not correspond to the timesheet is a violation and may result in the employer being held liable.

The main document for calculating salaries is the one by which the salary is calculated and the basis by which it is paid. Here not only the accrued amounts are recorded, but also deductions are made from the salary.

Minimum wage amount

The law establishes the minimum monthly wage. It is necessary to regulate remuneration when it is determined in employment contracts. According to the Labor Code of the Russian Federation, the employer does not have the right to set the employee’s wages below this amount, provided that he has worked the standard duration.

This amount is approved every year, and sometimes several times during a given period. There is a general minimum wage for the whole country, as well as a regional one. It is also used in determining various benefits, including disability benefits in the absence of work experience.

It is worth noting that if an organization operates in an area where regional coefficients or “northern” bonuses are applied, then the minimum wage in the company is compared with that established by the state before applying these bonuses.

Important! Since January 1, 2016, the minimum wage in Russia is 6,204 rubles. Please also note that the minimum wage has been increased again since July 2016, thus, from 01.07 a new standard in the amount of 7,500 rubles comes into force. Note that regions can set increased rates, so the minimum wage in Moscow is 17,300 rubles, and in St. Petersburg 11,700 rubles.

Salary taxes paid by the employee

Personal income tax

According to the Tax Code of the Russian Federation, an employee’s income, which includes almost all payments provided for in a concluded employment contract, must be subject to personal income tax. The responsibility for calculation and payment rests with the employer, who acts as a tax agent. That is, he deducts taxes from wages before paying them.

There are two rates that are used to determine the salary tax for a resident - 13% and 35%. The first is mainly used to calculate income tax on wages received by an employee; it also calculates tax on income received from dividends (until December 1, 2015, income from dividends was calculated at a rate of 9%). The second applies if an employee receives gifts or winnings in an amount exceeding 4,000 rubles.

For non-residents, that is, persons arriving in the Russian Federation for less than 180 days, a tax rate of 30% should be used.

Attention! Organization or individual entrepreneur, as tax agent must calculate and pay personal income tax on the income received by citizens, after which reporting is provided - once a year and quarterly.

There are currently no other payroll taxes.

Tax deductions

The Tax Code of the Russian Federation allows an employee to take advantage, if available, of the following deductions when calculating tax:

• Standard - provided for children, as well as in certain cases for the employee himself;
• Social - this deduction represents a reduction in the tax base by the amount of expenses for education, treatment, etc.;
• Property - a person can use it when buying or selling property (car, house, apartment, etc.);
• Investment – ​​it can be used when performing transactions with securities.

Standard data tax deductions apply after the company has paid personal income tax budget and do not influence tax base when calculating taxes on an employee’s salary.

Standard deductions for children in 2017

The main benefit for personal income tax calculation is standard deduction for children. Its size depends on their number, as well as the child’s health condition:

• 1400 rubles for the first;
• 1400 rubles for the second;
• 3000 rubles for the third and subsequent children;
• 12,000 rubles (trustees 6,000 rubles) for each disabled child under 18 years old or up to 24 years old when receiving full-time education.

For example. The employee has two children in the family, whose age does not exceed 10 years. The monthly income is 20 thousand rubles. If you do not apply the deduction, then the personal income tax will be 20 thousand rubles. * 13% = 2600, respectively, he will receive 17,400 rubles in his hands. However, by writing an application for the use of deductions, he has the right to reduce the tax base on his salary by 2,800 rubles for two children.

Applying deductions we get the following:

The base for calculating income tax will be 20,000 – 2800 = 17,200, so personal income tax will be in this case 17,200 * 13% = 2,236 rubles. The employee's savings will be 364 rubles. In some cases, the employer pays the income tax itself without collecting these amounts from the employee, so it is always worth using this benefit.

If the employee is a single parent, then the amount of this deduction is doubled.

Important!These benefits can be used as long as the employee’s cumulative earnings from the beginning of the year do not exceed 350,000 rubles. In a month where this amount exceeded the permissible threshold, the deduction is not applied. From the beginning of next year, the base for deductions is calculated from zero. To receive it, the employee must write to the employer.

Income tax benefits for the employee himself:

• 500 rubles per month are provided to Heroes of the USSR and Russia, participants in combat operations, war veterans, Leningrad siege survivors, prisoners, disabled workers of groups 1 and 2; as well as persons who took part, were evacuated during the Chernobyl accident, etc.
• 3000 rubles - to victims of radiation exposure, disabled people of the Second World War and other military operations.

Salary taxes paid by the employer

When paying wages to its employees, any employer must accrue and pay insurance premiums for this amount.

Taxpayers on general mode and "simplified" people use general tariff, which is equal to 30% (PFR+MHIF+FSS). However, there are limits to the size of the base, upon reaching which interest rate may change.

Salary taxes in 2016 in percentage table:

Name of contribution	Base rate	Maximum base in 2016	Maximum base in 2017	Bet upon reaching limit base
Pension Fund	22%	796,000 rub.	876,000 rub.	10%
Social insurance	2,9%	718,000 rub.	755,000 rub.	0%
Medical insurance	5,1%	Not installed	Not installed	–
Injuries	From 0.2% to 8.5% depending on the type of activity	Not installed	Not installed	–

The maximum base for contributions for 2017 was established on the basis of Government Resolution No. 1255 approved on November 29, 2016.

The insurance premium base is calculated for each employee separately. For this purpose, a special card for recording amounts paid can be used. But a company can develop its own format for this document.

In addition, if the enterprise has workplaces with harmful or dangerous working conditions in accordance with the work carried out, it is necessary to charge the employees working in them, additional payments. The rate, depending on the conditions, varies from 2% to 8%. There is no base limitation for such accruals.

Important! If the taxpayer is on a simplified system and is engaged in a preferential type of activity, then he does not pay contributions to medical and social insurance at all, but Pension Fund at a preferential rate - only until the maximum base is reached.

Payroll example

Let’s say an organization or individual entrepreneur operates in the Sverdlovsk region. Let's take the example of manager Vasiliev, whose salary depends on the amount of time worked. In accordance with the staffing table, his salary is 50 thousand rubles monthly. The employee has three minor children. The billing month is June. According to the production calendar for 2016, there are 21 working days in June, but the employee worked only 20 days.

Step 1. Determining salary

The first step is to determine his salary. Since Vasiliev worked not 21 days, but 20, we calculate his daily income, for this 50 thousand rubles. divide by 21 days, we get 2,380.95 rubles. Now we multiply by days worked: 2380.95 * 20 = 47,619 rubles.

Step 2. Surcharge factors

Due to the fact that the organization operates in the Sverdlovsk region, the employee must receive a bonus of 15%. So, we get 47619 + 47619 * 15% = 47619 + 7142.85 = 54761.85

Step 3: Apply deductions

The next step is to take into account the employee’s deductions, if he has any. In our case, Vasiliev has 3 children. For the first two he gets 2800 rubles, and for the third he gets 3000 rubles, so in total we get 5800 rubles. Before applying the required deductions, it is necessary to compare his income from the beginning of the year with the threshold of 350 thousand rubles established for 2016, exceeding which the deduction is not applied.

In our case, income since the beginning of the year is less than 350 thousand rubles. Therefore, to calculate personal income tax we will take the amount 54761.85 – 5800 = 48961.81

Step 4. Calculation of personal income tax

Now we calculate the income tax, which is 13%. Let's take the amount taking into account the use of deductions and carry out the calculation: 48961.85 * 13% = 6365.04 rubles.

Step 5. Salary in hand

After income tax is deducted from the employee’s income, he should receive 54,761.85 – 6365 = 48,396.85.

Step 6. Calculation of taxes paid by the employer

Next, the employer must, from his own funds, calculate and pay taxes to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund and contributions from accidents in accordance with the established rates indicated in the table above. Taxes will be calculated from wages, before personal income tax is deducted from it, i.e. from the amount of 54761.85, we get:

Pension Fund (22%) = 54,761.85 * 22% = 12,047.61 rubles.

Compulsory medical insurance (5.1%) = 54761.85 * 5.1% = 2792.85 rubles.

FSS (2.9%) = 54761.85 * 2.9% = 1588.09 rub.

Accident contributions (0.2%)= 54761.85 * 0.2% = 109.52 rub.

The total amount of taxes paid by the organization for an employee will be: 16,538.07 rubles.

Attention! To calculate an employee’s salary and taxes, you can use ours, which makes calculations in two variations: you can enter salary before tax and based on salary “in hand”.

Salary payment deadline

In June, amendments to the Labor Code were adopted, which new determine the period for payment of wages in 2016 to the employee.

Now the payment date cannot be set later than 15 days from the end of the period for which it was accrued. In this case, payments must be made at least every half month. This means that the advance must be paid no later than the 30th of the current month, and the remaining balance no later than the 15th of the next month.

At the same time, the exact date when these events occur must be fixed in local regulations on internal regulations, employment contracts, wage regulations, etc.

Also, the same amendment increased compensation for delayed salaries. Now it is calculated as 1/150 Key rate Central Bank from the amount of unpaid earnings for each day of delay. Got bigger and administrative fines for this offense imposed on executive, entrepreneur or company.

Deadlines for paying taxes on payroll

A single date was introduced in 2016 personal income tax transfers from salary. Now it needs to be transferred to the budget no later than the day after the employee’s salary is paid. It doesn’t matter exactly how it was made - on a card, from a cash register or any other. However, this rule does not apply to sick leave and vacation pay.

For these two types of payments, income must now be transferred no later than last day months where they were produced. This makes it possible not to pay taxes to the budget for each employee, but with one payment for everyone at once.

When late payment taxes may be subject to penalties. They are calculated taking into account 1/300 of the refinancing rate for each overdue day.

Important! Salary contributions in 2016, which include pension, medical, social insurance and injuries, must be paid no later than the 15th day of the month following the reporting month. If this time falls on a weekend or holiday, the deadline is transferred to the first working day after the rest.