Every month the employer must transfer to the budget personal income tax from the wages of each employee. In this case it acts as a tax agent, i.e., produces a retention and transfer funds at the expense of the employee. The employee receives a salary minus income tax. The tax rate depends on whether the employee is a tax resident of the Russian Federation. If Yes, the rate for contributions is 13%. For non-residents receiving income on the territory of the Russian Federation, it is set at 30%. When calculating the amount of deductions taken into account all the income of the employee salary, bonuses, vacation pay, etc. the Tax is withheld in the same manner and with the individuals who perform work under contract.
If the employee has the right to tax deductions, then withholding tax is not on all wages, and their view. For example, the employee has two minors, each of which are entitled to a standard tax deduction of 1400 R. His salary is 20000 R. Tax of 13% will be deducted from the amount 17200 (20000-1400*2). Full list of categories of citizens who put the standard tax deduction listed in article 218 of the tax code.
In addition to income tax, the employer is obliged to pay monthly contributions for pension insurance of the employee to the pension Fund, medical insurance FOMS and social insurance to the social insurance Fund. These contributions, the employer shall pay at its own expense and withhold them from the employee. On average, the total amount of these taxes is 30% of salary.
The FIU shall be paid 22% of salary. Previously all payments were divided into contributions to the savings and insurance part of pension in 2014, all money transferred to the insurance part. These funds are used to pay current retirees, but accounted on the personal account of the employee. At the exit they retire, they are the basis for calculation of the size we believe he benefits. Another 5.1% is transferred to the FFOMS. Some employers in the simplified tax system can make contributions to the pension Fund at a reduced rate of 20 or 14%, and also not to pay for health insurance.
The employer makes monthly contributions to the social insurance Fund. Part of that goes for insurance against temporary disability due to illness and motherhood, the other to protect against accidents in the workplace. Their size is 2.9% in the first case and depends on insurance rate and risk conditions in the second. If the employee gets sick, goes on maternity leave, receives an industrial injury, FSS compensates for his funds that were transferred to the employer.
The employee has to return part of the paid income tax. For example, if you have expenses for training, treatment, payment mortgage loans, purchase of real estate. It is necessary to apply the tax to provide social or property deduction.