Deductions from wages include personal income tax and insurance premiums, and their percentage is established at the legislative level. In order to correctly reflect mandatory payments in Form 6-NDFL, you need to understand what wage taxes are set in 2019.
Procedure for collecting taxes from wages
It cannot be said that 2021 has seen dramatic changes in this matter. The accrual procedure itself remained at the same level. It includes:
- health insurance contributions and to the Russian pension fund (mandatory payments);
- replenishment of the social insurance fund (SIF);
- payment of income tax (personal income tax payers);
- payment to other extra-budgetary funds.
The annual change in the minimum wage affects the calculation of insurance premiums, since it directly depends on it: both the amount of payments and the size of the maximum base grow. As a result, in simple terms, all gross wages after paying taxes and contributions turn into net wages, which are handed over to the labor collective. The total amount of the complex of deductions is about 33%, but it can be a little less or a little more.
Changes in income tax
From January 1, 2021 to December 31, 2022, a zero income tax rate was established for taxpayers engaged in tourism and recreational activities in the Far East.
To do this, certain conditions must be met. Here are just two of them:
- whether the taxpayer owns a hotel and/or other means of accommodating tourists
- the share of income from tourism and recreational activities should be at least 90%.
Basis - Federal Law of July 18, 2017 N 168-FZ.
The list of types of activities falling under this benefit will be established by the Government of the Russian Federation.
The changes also affected the composition of R&D expenses. Thus, from 2018 to 2021, R&D expenses, taken into account with K = 1.5, can include the costs of acquiring exclusive rights to inventions, samples and utility models that were used in the development process.
From January 1, 2021, insurance premiums can be included in other expenses, to which the standard of 75% of labor costs applies.
Basis - Federal Law of July 18, 2017 N 166-FZ.
Personal income tax in 2021
Personal income tax in 2021 ranges from 9 to 35% of the amount of income received. This rate depends on the type of remuneration received. All tax residents standardly pay to the budget an amount equal to 13% of their salary. The figure, it should be noted, is one of the lowest in Europe today.
Let's look at the question of who pays this tax and who does not. The Tax Code understands the following categories of citizens as payers:
- residents of the Russian Federation (having citizenship);
- non-residents of the Russian Federation;
- stateless persons.
This should include individual entrepreneurs, as well as children, on whose behalf their legal representatives should act. If a citizen has Russian citizenship, he is not necessarily considered a tax resident. This concept includes persons staying in the country for 183 days or more within 12 consecutive months.
Important! Even if a citizen is not a resident, but he has income in Russia, he must pay personal income tax.
Rates for 2021 are set at:
- 13% for income of tax residents;
- 30% for income of non-tax residents.
The taxpayer is not the employer, but the citizen himself who receives the income. The organization where he works undertakes the obligation to calculate this amount and transfer it to the budget.
The legislative framework
The procedure for deduction from wages and determination of the tax base for employees of enterprises and organizations is stated in Article 210 of the Tax Code of the Russian Federation. Art. 217 of the Tax Code contains a list of income that is not taxed, for example, pensions and grants, scholarships, charitable assistance, and so on.
Articles 218 to 221 describe tax deductions:
- standard;
- social;
- property;
- professional.
As a rule, only Article 218 – “Standard Tax Deductions” – concerns employers.
Payments to health insurance funds
The theory that free medical care has been preserved in Russia is not correct. Of course, the state allocates part of the funds for the development of medicine, however, the funds also receive large amounts of contributions from employers. Compulsory insurance is implemented through the following funds:
- territorial compulsory medical insurances and their branches;
- federal compulsory medical insurance.
The employer enters into an agreement with the fund to insure its employees and makes a mandatory contribution. An individual entrepreneur is also required to do the same. 5.1% is the amount that is often transferred based on the salary level.
The names of business types in the code were brought into line with OKVED
STS firms that carried out preferential activities until 2021, but lost the right to reduced contribution rates due to the new OKVED, will be able to apply the benefit legally. Federal Law of November 27, 2021 No. 335-FZ.
Let us recall that until 2021, “simplified” workers paid insurance premiums at reduced rates if their main type of activity was specified in paragraph 8 of part 1 of Article 58 of Law No. 212-FZ. Since 2021, the types of activities listed there have been moved to subparagraph 5 of paragraph 1 of Article 427 of the Tax Code.
The reduced rate of insurance premiums for “simplified” means the payment of only mandatory pension contributions at a rate of 20% (clause 3. clause 2 of article 427 of the Tax Code of the Russian Federation). This tariff is applied during 2021 – 2018 by companies engaged in the production and social spheres. These types of activities must be core, that is, the share of income from sales of products or services provided must be at least 70% of total income. In turn, the total annual income of a “simplified” beneficiary cannot exceed 79 million rubles (clause 3, clause 2, article 427 of the Tax Code of the Russian Federation).
And finally, in order to apply the benefit, the type of activity code of the company according to the OKVED classifier must correspond to the type of business being privileged.
Until January 1, 2021, the activity code of each company was determined according to OKVED 1. From January 1, 2021, this classifier became invalid and was replaced by the new OKVED 2.
With the advent of the new classifier, the “simplified” beneficiaries began to have problems. The fact is that in the new OKVED 2, some types of activities have changed their industry affiliation or moved from one class (subclass, group) to another. And the names of types of activities in the preferential list of the Tax Code are given in accordance with OKVED1, which has become invalid since 2021. As a result, it turned out that some “simplified” people have formally lost the right to reduced tariffs since 2021. Although they continued to conduct the same activities as before 2021.
In a letter dated October 13, 2021 No. 03-15-07/66964, the Ministry of Finance assured “simplified people” who used reduced contribution rates before 2017 that they can continue to use the benefit. True, provided that these companies comply with the requirements for the share of income and the amount of annual income (clause 3, paragraph 2, article 427 of the Tax Code of the Russian Federation).
Federal Law No. 335-FZ of November 27, 2021 introduced long-awaited changes to the Tax Code. According to the amendments, the names of preferential types of businesses from the list of the Tax Code (clause 5, clause 1, article 427 of the Tax Code of the Russian Federation) are brought into line with their names in OKVED 2.
The new list of preferential types of simplified taxation system for business applies to legal relations that arose from January 1, 2021. That is, “simplers” who applied reduced tariffs in 2016, and dropped out of the list in 2021, will be able to pay reduced fees legally. The same right was given to firms and individual entrepreneurs, who only began to use the simplified tax system in 2017.
But those “simplified” people who paid contributions at the basic (non-concessional) tariffs throughout 2021, although they had the right to lower ones, must submit to the Federal Tax Service:
- updated calculations for insurance premiums for the first quarter, half-year and 9 months of 2021, in which contributions are calculated only at a rate of 20% for compulsory insurance;
- an application to offset overpaid contributions to compulsory health insurance against future payments for this type of insurance;
- application for the return of overpaid contributions to compulsory medical insurance and social insurance in case of illness and in connection with maternity. Since for “simplified” beneficiaries the rate of these contributions is 0%.
Who can apply preferential insurance premium rates and under what conditions
Transfers to the pension fund
Most recently, the funded part of the pension was “frozen”. This measure will continue in 2021. Below is a table indicating the amount of contributions to pension and other funds for different categories of taxpayers. Today, the interested party has the opportunity to choose where 16% of these transfers will go, which constitute insurance premiums. There are few options:
- send everything to the insurance part of the pension (if the citizen has not written an application, this action is performed by default);
- send 10% to the insurance portion, and the rest to savings.
Transfers to the social insurance fund
The amount of contributions to this fund depends on the harmfulness of production. The standard deduction amount remained at the same level as last year and amounted to 2.9% of wages. However, as can be seen from the general table (listed below), the rate may vary depending on the category of payer and type of insurance. When issuing sick leave or maternity leave for an employee, the employer is closely connected with the Social Insurance Fund. It is from the fund that both sick leaves are paid.
Additionally, social insurance has established rates for accident insurance. The rate is determined individually depending on the type of activity of the enterprise. Its size varies from 0.2 to 8.5%.
Important! The social insurance fund does not provide for payments from individual entrepreneurs. This type of payment applies only to organizations.
However, individual entrepreneurs can transfer a voluntary payment regarding insurance in case of temporary disability or maternity. This payment amounts to 2158.99 rubles for the current year.
Table of taxes and contributions
Let's look at a summary table of tax payments and contributions to the payroll, which will make it easier to perceive a large amount of information.
| Taxpayer category | Income tax Resident/non-resident | FSS Injury/illness or maternity/with payments over RUB 718,000. for the year on an accrual basis | Pension Fund From standard payments/from amounts over RUB 796,000. for the year on an accrual basis | Health insurance |
| Individual entrepreneur for himself | 13% (of income)/- | -/2,158.99 rub. (voluntary contribution)/- | RUB 19,356.48 (with income less than 300,000 rubles); If they are higher, an additional 1% of the excess income is paid (payment limit RUB 154,851.84 per year) | RUB 3,796.85 |
| Payers with the status of residents of the cities of Crimea plus Sevastopol, Vladivostok | 13%/30% | From 0.2 to 8% (according to the established risk class)/1.5%/0% | 6%/10% | 0,1% |
| Payers with the status of residents of territories of rapid socio-economic development | 13%/30% | From 0.2 to 8% (according to the established risk class)/0%/0% | 14%/10% | 0% |
| Pharmacies and entrepreneurs with a pharmaceutical license; Charitable foundations with a simplified taxation system; Companies with simplified taxation system engaged in processing; Individual entrepreneur with a patent | 13%/30% | From 0.2 to 8% (according to the established risk class)/0%/0% | 20%/10% | 0% |
| Other individual entrepreneurs | 13%/30% | From 0.2 to 8% (according to the established risk class)/2.9%/0% | 22%/10% | 5,1% |
| Other companies not involved in science | 13%/30% | From 0.2 to 8% (according to the established risk class)/2.9%/0% | 22%/10% | 5,1% |
We remind you that the indicated interest rate is calculated based on the salary level. If a foreign citizen works at the company, contributions for him may differ depending on his citizenship.
Calculation of taxes and contributions
Let's consider an example of calculation from the amount of wages before tax. Let’s say a citizen has a salary of 47,000 rubles. The calculation is:
- 13% of personal income tax is withdrawn from this income and 6,110 rubles are transferred to the budget;
- the employer additionally transfers 22% to the Pension Fund - 10,340 rubles;
- in the Social Insurance Fund, 2.9% is also contributed by the employer in the amount of 1,363 rubles, as well as 0.2% insurance against occupational diseases - 94 rubles;
- 5.1% to the health insurance fund - 2,397 rubles.
It is already known that next year there will be significant changes in the control over the transfer of compulsory insurance contributions. The administration will be handled by the Federal Tax Service.
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One comment on ““Payroll taxes in 2021: table””
- Marina:
02/20/2018 at 09:40
Good afternoon. The employer sent a salary offer: the payroll is set, such and such an amount, taking into account all tax payments. Does this mean the amount before taxes? Or after paying taxes, in your hands?
Answer
Changes to land tax
If the cadastral value of a plot has changed due to a change in the type of permitted use or transfer of land to another category, then to calculate the tax, you need to take into account the day such information was entered into the Unified State Register (Federal Law of September 30, 2017 N 286-FZ).
The new procedure comes into force on January 1, 2021.
Previously, it was believed that changes in the cadastral value of land are reflected in tax calculations only starting from the next year (<Letter> of the Federal Tax Service of Russia dated April 19, 2017 N BS-4-21/7402).
Indicators for calculating land tax for 2021 must be reflected in the new declaration (Order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21/ [email protected] ).
