First, determine the base taxof oblozene. Base taxof oblozene (the amount at which tax is paid) is the amount of income of a physical person (employee). It can be obtained in the form of wages, i.e. labour contracts., or other payments, which are issued under civil law contracts: royalties, payment for work performed, etc. payers of the unified social taxand was the organizations and individual entrepreneurs, using hired labor.
Determine the rate of tax. The rate of taxhas a regressive scale, that is, with a higher amount charged a smaller percentage. So, with amounts of from 0 to 280 000 RUB scale taxand looks like this: the Federal budget (FB) – 6%, Pension Fund of Russia (PFR) – 14%, Territorial funds of obligatory medical insurance (TFOMS) – 2%, Federal Fund of obligatory medical insurance (FFOMS) – 1.1%, the social insurance Fund (SIF) – 2.9 percent. With this distribution, the typical load on the salary of the employee is 26%. The second limit and the second scale intended for income from 280 001 to 600 000 rubles inclusive: FB – 2,4%, PFR at 5.5%, TFOMS – 0,5%, FFOMS – 0,6%, FSS – 1%. And the third limit and the third scale are intended for incomes over 600,000 rubles: FB – 2,0%, PFR is 0%, TFOMS – 0%, FFOMS – 0%, FSS – 0%.
Multiply the base taxof oblozene (amount of wage) contribution rates for the corresponding scale. Example: salary of employee is 60 000 RUB. Then the rate of the unified social taxand: 6 +14 + 2+ 1,1 +2,9 = 26%. The amount of the unified social taxand subject to deduction in the budget: 60 000 RUB * 0,26 = 15 600 rubles the amount of the remuneration must not be reduced by the amount of income tax. Thus there was a double taxoblezenie the same amounts.