Answer of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated September 13, 2019 to the question dated September 26, 2019 No. 564823

06/25/2017 1 350 0 Reading time: 8 min. Rating:

Author

: Konstantin Bely

Today I will write about one important point that all those who are employed or planning to find a job must be well versed in. Combination and part-time: what is the difference? I am sure that now very few people will be able to immediately and accurately answer this question. And someone will think that this is generally the same thing, but this is absolutely not the case.

There is a very significant difference between the very consonant concepts of “combination” and “part-time work”. Not long ago, one reader described in the comments her situation in which the employer registered her part-time job as a part-time job instead of a part-time job, which resulted in significant underpayments and a serious labor dispute. To prevent such situations from arising, you need to have a good understanding of what a combination is and what a part-time job is.

These concepts have different meanings from the point of view of labor law and are regulated by different articles of the Labor Code. What is it, and what is more beneficial for the employee: part-time or part-time work - let's figure it out.

The concept of part-time work in 2021

Part-time work is understood as an employee working for one or more employers in two or more professions. Official duties are performed by the employee regularly within the framework of the employment contract. In a combined profession, an employee can receive from 0.5 to 0.75 rates.

What types of part-time workers are there?

Part-time workers are divided into two types: external and internal. Everything is extremely simple and clear. Externals are individuals who work in one company and take a part-time job in another. And internal part-time workers are employees of one enterprise. In it they conduct both their main work and part-time work. It is worth noting that the positions held by an employee can be completely different.

We register a part-time employee

So, before moving on to remuneration for part-time work, let’s consider the rules for registering this employee for an additional position. Before the employee begins to perform his new duties, the employer must conclude an employment contract with him. To do this, the employee must provide the manager with the required documents. These include a passport (its copy) and a diploma of education (it, of course, must meet the requirements established for a specific position). In addition, as when applying for a main job, the employee writes an application addressed to the employer. After all the documents necessary for registration have been collected and verified, both parties sign an employment contract.

What should an employment contract contain? It must disclose the following information:

• rights and obligations of both the employee and the employer;
• responsibility of both parties;
• the work schedule and rest time are prescribed;
• the validity period of this document and the clause on its termination;
• employee salary information;
• details of the parties and their signatures.

Basically, an employment contract with a part-time employee is drawn up in the same way as with the main employee. Their shape is almost the same. The only thing that should be indicated in the contract with a part-time worker is those features that are characteristic of this work. In addition, it is worth supplementing the document with information that this work is performed by a part-time employee.

What is combination?

Combination is the performance by an employee of functions and tasks that are not part of his job responsibilities, simultaneously with the performance of his main job, for the same employer. Part-time work is confined to the employee’s main job and can only be performed voluntarily (forcing an employee to combine his main job with another job is prohibited).

For example, an employee can combine the position of cashier and accountant, cashier and operator, salesperson and consultant, etc. at an enterprise.

Part-time work in Russia is regulated by Articles 60.2. and 151 of the Labor Code of the Russian Federation.

A part-time worker can receive a standard tax deduction for only one place of work

Tax officials have ruled out the possibility of receiving a standard tax deduction from two employers at the same time. The corresponding clarification was published on the official website of the magazine “Tax Policy and Practice”, the founder of which is the Federal Tax Service of Russia. The position of the service was presented by the head of the department of taxation of personal income of the Department of taxation of personal income and administration of insurance premiums of the Federal Tax Service of Russia Dmitry Morozov .

The case was considered when, along with the main place of work, an individual works part-time for another employer. The question was whether this employee could receive a standard child tax deduction from both employers for the same month, if the income from two jobs in total did not exceed 350 thousand rubles. The expert indicated that this option is unacceptable. He argued his position by saying that sub. 4 clause 1 and clause 3 art. 218 of the Tax Code provides for the provision of standard tax deductions to the taxpayer for a certain month by one of the tax agents who are the source of payment of income. In this case, the taxpayer is given the right to choose any of the two employers. Such a choice must be made in a written application accompanied by documents confirming the right to a tax deduction.

Can standard tax deductions be accumulated and cumulatively added up if there is no income in certain months of the tax period? Read the legal positions of the courts on this issue in the “ Encyclopedia of Judicial Practice ” of the GARANT system. Get full access for 3 days for free!

“A standard tax deduction can be applied to income received at a second place of work only if for some reason it was not provided by the tax agent at the first place of work for that month,” the clarification emphasizes.

The legislative framework

Answer of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated September 13, 2019 to the question dated September 26, 2019 No. 564823

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the SRC MF RK), having considered your question received on the blog of the Chairman of the SRC MF RK, reports the following.

According to subparagraph 25) of paragraph 1 of Article 1 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code), the employee:

an individual who is in an employment relationship with the employer and directly performs work under an employment agreement (contract);

state employee;

a member of the board of directors or other management body of a taxpayer that is not the highest management body, with the exception of civil servants;

a foreigner or stateless person provided for work under a contract for the provision of personnel by a non-resident, whose activities do not form a permanent establishment in accordance with the provisions of paragraph 7 of Article 220 of the Tax Code, to a resident or other non-resident operating in the Republic of Kazakhstan through a permanent establishment.

In accordance with paragraph 1 of Article 353 of the Tax Code, as amended by Article 33 of the Law of the Republic of Kazakhstan “On the introduction into force of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (hereinafter referred to as the Law on Introduction), on the introduction, the amount The employee's taxable income is determined in the following order:

the amount of employee income subject to taxation at the source of payment received in the current tax period,

minus the amount of income adjustment in the current tax period provided for in paragraph 1 of Article 341 of the Tax Code,

minus the amount of tax deductions in the manner specified in Article 342 of the Tax Code.

According to subparagraph 49) of paragraph 1 of Article 341 of the Tax Code, as amended by Article 33 of the Law on Introduction, it is established that the taxable income of an employee is excluded from the income of an individual subject to taxation - in the amount of 90 percent of the amount of such income, determined without taking into account adjustments provided for in this subparagraph.

The provision of this subparagraph applies to the employee’s income not exceeding 25 times the monthly calculation index established by the law on the republican budget and valid as of January 1 of the corresponding financial year (this subparagraph came into force on January 1, 2021)

Subparagraph 3) of paragraph 1 of Article 342 of the Tax Code, as amended by Article 33 of the Law on Introduction, establishes that an individual has the right to apply tax deductions, including standard tax deductions (hereinafter referred to as standard deductions).

In accordance with subparagraph 1) paragraph 1 of Article 346 of the Tax Code, as amended by Article 33 of the Law on Introduction, standard deductions are, inter alia, one minimum wage established by the law on the republican budget and valid on January 1 of the corresponding financial of the year. The standard deduction is applied for each calendar month. The total amount of the standard deduction for a calendar year should not exceed 12 times the minimum wage established by the law on the republican budget and in force on January 1 of the corresponding financial year.

Based on the above, if the employee’s accrued income does not exceed 25 MCI, the tax agent has the right to make an adjustment in the amount of 90% of the amount of the employee’s taxable income.

In this case, a tax deduction in the amount of one minimum wage when determining the taxable income of an employee is applied only to one employer.

Along with this, we note that the second initiative, reducing the tax burden for low-paid workers, is one of the measures to support citizens receiving low wages of the Five Social Initiatives of the President of the Republic of Kazakhstan. This initiative is aimed at supporting working citizens with relatively low wages - no more than 25 times the MCI per month.

Regarding changes to the procedure for taxing personal income, we inform you that by order of the Minister of National Economy of the Republic of Kazakhstan dated February 21, 2021 No. 60, a working group was created to develop the draft Law of the Republic of Kazakhstan “On amendments and additions to certain legislative acts of the Republic of Kazakhstan on taxation issues” (hereinafter referred to as the Working Group), in connection with which we recommend sending amendments and additions to the Tax Code on the issue of applying tax deductions to the Working Group.

Chairman of the State Revenue of the Ministry of Finance of the Republic of Kazakhstan Sultangaziev M.E.

Source: https://dialog.egov.kz/blogs/all-questions/564823

Who can provide personal income tax deductions?

According to Article 218 of the Tax Code of the Russian Federation, only one employer (tax agent) can provide children's personal income tax deductions. In this case, the employee has the right to independently choose where exactly to receive deductions: from his main employer or from the employer for whom he works as an external part-time worker.

Important! If an employee works not under an employment agreement, but under a contract, then he also has the right to receive deductions from his customer.

Having decided that the employee wants to receive deductions from the employer for whom he works part-time, he should draw up a corresponding application addressed to the manager, as well as provide documents confirming the right to deduction. Such documents include:

• copies of birth certificates for each child;
• passport with a note on registration or divorce (or marriage certificate);
• a certificate from the university confirming that the child is a full-time student (if the child is under 24 years old).

Important! The employer does not have the right to require the employee to provide a 2-NDFL certificate from another place of work, or a document confirming that deductions are not provided to the employee at the main place of work. All tax liability in this case falls solely on the shoulders of the employee.

The employer should notify the external employer that it is he who is responsible for the fact that personal income tax is withheld from him in an incomplete amount. To confirm that the employee is aware of his responsibility, in the application for a personal income tax deduction, he must indicate the following phrase: “I undertake to provide the information necessary for the correct calculation of personal income tax.”

Part-time work 2 personal income tax

Leonid, good afternoon.

When filling out the 3-NDFL tax return, you can indicate all places of work and attach several 2-NDFL certificates. But look, if your cost of training is lower than the amount of your salary for the year from your main place of work, then one place of work (one 2-NDFL certificate) is enough.

The salary from one place of work is “enough” for you to be provided with a deduction for training or treatment.

“Moscow Tax Courier”, N 6, 2002 Question: 1. An employee works at the enterprise as a main employee and as a part-time employee. How many certificates in form N 2-NDFL must be submitted to the tax office for the reporting period? 2. An employee of the enterprise was sent on a long trip abroad (more than 183 days), where he entered into a contract with a foreign company. For performing work, the company transfers money to the account of the company from which the employee is sent, while income tax on the transferred amount is withheld in the host country. Should a Russian enterprise submit a certificate in Form N 2-NDFL about such income of its employee? Answer: DEPARTMENT OF THE MINISTRY OF THE RUSSIAN FEDERATION FOR TAXES AND FEES IN MOSCOW LETTER dated January 12, 2002 N 27-11a/2493 1. According to Article 226 of Part Two of the Tax Code of the Russian Federation, tax amounts are calculated by tax agents on an accrual basis from the beginning of the tax period period based on the results of each month in relation to all income for which a tax rate of 13 percent is applied, accrued to the taxpayer for a given period, with the offset of the tax amount withheld in previous months of the current tax period. In accordance with the Procedure for filling out a tax card for accounting income and personal income tax, given in the Appendix to Form N 1-NDFL, approved by Order of the Ministry of the Russian Federation for Taxes and Duties dated November 1, 2000 N BG-3-08/379, in The tax card calculates the tax base and personal income tax for all taxable income received from a given tax agent. In section 3, at the end of each month, codes of income actually received by the taxpayer and their monetary value are entered. Payments that correspond to the same income code according to the “Types of Income” directory are entered in the reporting month field in one amount. To fill out the Certificate of Income of an individual in Form N 2-NDFL, the data contained in the tax card (Form N 1-NDFL) is used. Taking into account the above, information on income received by an individual from a tax agent for the tax period is presented in one certificate. 2. According to Article 209 of the Code for individuals who are not tax residents of the Russian Federation, the object of taxation is income received by the taxpayer from sources in the Russian Federation. In accordance with paragraph 6 of paragraph 1 of Article 208 of the Code, income from sources in the Russian Federation includes remuneration for the performance of labor or other duties, work performed, service provided, or action performed in the Russian Federation. If an individual who is not a tax resident of the Russian Federation receives income from sources outside the Russian Federation, then, according to Article 209 of the Code, this income is not subject to taxation in the Russian Federation. Consequently, tax agents, in accordance with the provisions of Article 230 of the Code, do not submit information about the specified income of individuals to the tax authority at the place of their registration, except in cases where the provision of information is provided for by international agreements and treaties. Deputy Head of the Department, Advisor to the Tax Service of the Russian Federation, 1st rank L.Ya. Sosikhina

The editors receive many questions regarding the hiring and dismissal of external part-time workers, as well as providing them with various guarantees, such as annual paid leave, maternity leave, etc.

We bring to our readers answers to the most interesting questions.

It is impossible to prohibit working part-time

We do not want our new employee, whom we hire as head of the financial department, to work somewhere else on a part-time basis. Can we explicitly state in the employment contract that he is prohibited from working part-time?

: No. Employees can work part-time in their free time from work for an unlimited number of employers. 60.1, art. 282 Labor Code of the Russian Federation. And the employer has no right to control what the employee does during non-working hours. There are categories of workers who need to obtain the consent of the main employer to work part-time - these are heads of organizations, athletes and coaches. 276, art. 348.7 Labor Code of the Russian Federation. But, as you can see from the question, this is not your case.

We warn the manager

legal ways to prohibit key workers from working part-time .

Even if you write this condition in the employee’s employment contract, it will still not be valid under Art. 9 Labor Code of the Russian Federation, art. 57 Labor Code of the Russian Federation. But if an employment contract with such a condition is discovered during an inspection by a labor inspector, then you will be obliged to bring this contract into compliance with the law, and perhaps even fined for violating labor laws under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

A part-time worker can earn more than the main employee

We are hiring a part-time programmer as a part-time programmer. The director wants to give him the same salary as another programmer who works full time. Is it possible to do this?

How to get a tax deduction for something other than your main place of work

An employee who works in several places and has the right to a standard deduction for personal income tax (for example, for children), has the right to receive it from any of his employers, including the one for whom he works as an external part-time worker (Letter of the Ministry of Finance dated June 30, 2014 N 03-04-05/31345 ). After all, the Tax Code of the Russian Federation directly states that deductions are provided to an employee by one of the tax agents paying income to this employee (clause 3 of Article 218 of the Tax Code of the Russian Federation). And if there are several of them, then the employee has the right to choose which of them to apply for a deduction. In this case, the employee must be a tax resident of the Russian Federation, and his income must be subject to personal income tax at a rate of 13% (clause 3 of Article 210, clause 1 of Article 224 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 27, 2017 N 03-04-05/70750 ).

Let us remind you that the child deduction is provided to the employee until the amount of income he receives in the current year reaches 350 thousand rubles. That is, for the month in which the specified limit is exceeded, the deduction is no longer provided (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

When calculating income, the tax agent (employer) providing the deduction takes into account on an accrual basis only those payments that he himself accrued. Income received by the employee at other places of work is not taken into account, even if information about them is available and it has long exceeded 350 thousand rubles.

If you have an internal part-time employee, then when calculating his total income, all payments received by him in your organization are taken into account.

To receive a child deduction, the employee must write an application and attach a copy of the child’s birth certificate to it. If the child is over 18 years old, then you will also need a certificate from the educational institution stating that the child is a full-time student (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Features of calculus for internal part-time work in 2021

Internal part-time work is characterized by the combination of professions and positions within one company.

An internal part-time worker has two employment contracts for two positions (Article 60.1, Part 1, Article 282 of the Labor Code of the Russian Federation). At the same time, when filling out a timesheet in an organization, the accountant allocates two lines for such an employee. Salaries are also calculated for each position (Clause 2.Article 226 of the Tax Code of the Russian Federation). The income of such an employee in the tax aspect is taken into account in the entire amount in the form of total income in all areas from the beginning of the year. In the same document, the amount of the entire personal income tax is calculated. And when making calculations, all deductions required by law are applied to the total amount of income received by the employee.

What is part-time work?

Part-time work is when an employee performs additional work in his free time from his main job. It can be of two types: internal and external.

Internal part-time work is working in a different position for the same employer at a different time.

For example, an employee works as a driver during the day, and part-time as a watchman at night at the same enterprise.

External part -time work is working in a similar or different position for another employer in your free time from your main job.

For example, a teacher teaches during the day while working at one educational institution, and in the evening as a part-time teacher at another. Or a person works as an economist at an enterprise during the day, and part-time as a bartender in a nightclub in the evening.

Part-time work in Russia is regulated by Article 60.1. and Chapter 44 (Articles 282-288) of the Labor Code of the Russian Federation.

Personal income tax deduction for internal part-time worker

Unlike an external part-time worker, an internal part-time worker works for one employer, but in two different positions, respectively, under two contracts. For each position, the employee is paid a salary, and his total income is calculated from January 1 of the current year. For an internal part-time worker, the total amount of personal income tax is determined and the total amount of all deductions due to the employee is applied to the total amount of income: standard, property, social. The limit for children's deductions is 350,000 rubles. If an employee also has the right to a property deduction, then it is better to first provide him with a standard deduction. The fact is that the standard deduction can only be provided in the current year, and the property deduction can be transferred to the next year. Social deduction is provided in a maximum amount of 120,000 rubles. It does not matter exactly how much the employee spent. The only exceptions are expensive types of treatment, for which the employee can receive a deduction for the entire amount spent (219 Tax Code of the Russian Federation). Such types of treatment are presented in the list of Decree of the Government of the Russian Federation No. 201 of March 19, 2001. Social deductions cannot be carried over to the next year (

Part-time employees

CONTENTS
• What is it?

• Who is allowed to work part-time? • Documents for registration

• Types of part-time jobs • Features of part-time jobs

Part-time work allows the employee to increase his income, ensure financial stability, and the employer to get the maximum benefit from the professional qualities of the hired employee. Employment of this nature stands out among its other forms. Part-time work involves consolidating the relations of the parties with an employment contract and contains nuances in the length of the working day, the provision of vacations and compensation.

What it is?

Part-time work is the systematic performance of official duties by an employee under an employment contract in his free time from his main job. Legislatively, its procedure is regulated by the Labor Code of the Russian Federation, in particular Chapter 44.

The number of part-time employment contracts an employee has is determined only by his desire and capabilities, and the law does not limit their number.

This type of work can be carried out both at different places and at one job. Part-time work can be considered:

• drawn up in a separate employment contract;
• performed outside of the main work;
• paid extra.

Who is allowed to work part-time?

Not everyone is allowed to work part-time. It must be taken into account that such work is associated with additional burden on a person. This, on the one hand, leads to increased fatigue, and, on the other hand, can deteriorate the quality of the work performed. Therefore, in accordance with Article 282 of the Labor Code of the Russian Federation, the following are not allowed to work part-time:

• employees under eighteen years of age;
• if the main work takes place in dangerous or harmful conditions, then similar additional work is also prohibited;
• You cannot employ a driver part-time if his duties at his main place of work include driving a vehicle;
• municipal employees and deputies working on a permanent basis. But these same categories of employees can engage in scientific, teaching and creative work in their free time from their main work;
• Deputies of the State Duma and members of the Federation Council cannot combine this activity with other government positions or other deputy activities.

In a special procedure, the possibility of combination is determined for such categories of workers as military personnel, judges, prosecutors, medical workers, teachers, and enterprise managers.

For example, the head of an enterprise for part-time employment must enlist the support of the owner of this organization or another authorized person. Teachers and doctors are allowed to do such work only if their main place of employment is not fully loaded.

Types of part-time jobs

There are external and internal part-time jobs. Internal part-time work involves working for one employer in a profession or position different from the main one, provided that it is carried out in additional time.

The concepts of internal part-time work, part-time work and overtime work should not be mixed. When combined, additional work duties are performed for the same employer within the established working hours. Overtime work means performing the same work at the same workplace if the working day exceeds the standard established by law at the initiative of the employer.

External part-time work takes place with another employer, that is, in this case the employee has two jobs located in different places. The common features and differences between external and internal part-time work are set out in Article 282 of the Labor Code of the Russian Federation.

Characteristics of external and internal part-time work

Regardless of the type of part-time job, employment of this nature necessarily requires the conclusion of an employment contract. If the additional work is formalized by a civil law agreement, then this will not be considered a part-time job; an entry about it will not be made in the work book.

In practice, part-time work is a mutually beneficial working environment for both the employer and the employee, both in its internal and external forms. With internal part-time work, the employer has the opportunity to entrust the performance of any duties to a well-known, most qualified candidate, who, in turn, can realize and reveal himself to the maximum, as well as increase the amount of material remuneration for his work. If there is no such specialist within the enterprise, then an external part-time worker will be useful.

Documents for registration of part-time work

When applying for part-time employment, it is mandatory to present a passport. If any specific skills and professional knowledge are required, the employer may require an education diploma. When applying for harmful or dangerous work, it is necessary to provide a certificate about the nature and conditions of work at the main place of employment.

This is a mandatory list of documents for part-time employment. The employer may, at its discretion, request documents not included in this list, for example, a copy of the work record book. However, its absence should not serve as a reason for refusal to hire.

Features of part-time work

1) The main feature of part-time work is the observance of working hours per month. Part-time workers are allowed to work no more than 4 hours during the day, and no more than 20 hours per week with a five-day work week. A part-time worker can work full time if the nature of work in the company dictates such a need. But the total time worked by him during the entire month should not exceed half of the planned norm established by law.

For example, the standard working time for a 40-hour work week in January 2021 was 120 hours. This means that the total time of part-time work with a five-day working week cannot exceed 60 hours this month.

2) Part-time workers, like main employees, are entitled to annual paid leave, which must coincide with leave at their main place of work. Its duration depends on working conditions, harmfulness and cannot be less than 28 calendar days per year. If the number of days of vacation at the main job exceeds the duration of it at a part-time job, then, at the request of the employee at the additional job, he is provided with the missing days as vacation, but without payment.

3) The list of compensations due to part-time workers is limited compared to payments to main employees. For example, they are not provided with payments related to training or work in the Far North. All other compensation guarantees are preserved, for example, compensation for unused vacation in the event of dismissal of an employee. It is advisable to stipulate the duration of the vacation and the list of compensation payments due to a part-time worker in the employment contract.

4) The general dismissal procedure applies to part-time workers. He can be dismissed on all grounds that are provided for the main employee and enshrined in the Labor Code of the Russian Federation. The responsibilities that an employer bears upon dismissal do not depend on which category of employees the employment contract is terminated with. For example, a part-time worker cannot be fired if he is sick or on vacation.

If the position of a part-time employee is reduced, as well as the main employee, they are notified of this 2 months in advance. The employer must make a full payment and issue the required certificates upon dismissal no later than the last day of the employee’s stay in this place.

As mentioned above, part-time work requires the mandatory conclusion of an employment contract, the contents of which must be taken responsibly. It must describe in detail the working conditions, the rights and obligations of the parties, the conditions for granting leave, its duration, and the list of payments due to the employee.

A carefully thought-out employment contract will help protect the employer from unfounded claims by the employee, and the latter, in turn, will defend his rights in the event of a dispute with the employer.

Limits on deductions

If an external part-time worker belongs to a preferential category of citizens (disabled people, former military personnel and veterans), then he is entitled to deductions of 500 and 3000 rubles. To receive such deductions, the employee will need to provide a document confirming the right to the deduction.

When providing deductions, the employer should take into account the maximum amount for payments. The limit in this case is 350,000 rubles. Based on the fact that the employer is only aware of the income received in his company, he takes into account only these payments.

Important! The limit for providing deductions for personal income tax is 350,000 rubles. This means that if an employee’s cumulative income from the beginning of the year has reached this figure, then personal income tax deductions will not be provided to him.

Nuances

To obtain privileges for children, a limit of 350,000 rubles is applied. If an employee claims a deduction of a property nature, then it is recommended that he first apply for a deduction of standard types, and then take into account all its other types. This calculation principle is due to legislative restrictions on the standard deduction, which presuppose the possibility of its use only in the current year. The secondary importance of the deduction for acquired property is due to the possibility of transferring its calculation to the next annual period.

Restrictions apply to social deductions. The maximum amount is limited to 120,000 rubles. This does not take into account the amount that was used by a person for a specific purpose, which is included in the list of regulated circumstances. The concept of limiting does not apply to certain types of treatment that are expensive, for which a person can receive the full amount of the deduction. It must be issued in the year of the cash expenditure. The following year, registration of receipt of money cannot be made.

An internal part-time worker works at one company, but holds two positions. For each of them, wages are paid. It is the base value in calculating the total amount of income calculated from the first day of the annual period. When conducting settlement transactions, the total amount of contributions to the budget under the heading “taxes” is determined. It applies to the entire tax amount. In this case, the limit values ​​of the parameter are taken into account.

Answers to frequently asked questions

Question No. 1. What determines the size of the child deduction for a part-time partner?

The size depends on how many children the applicant has:

• for the first child the amount is 1,400 rubles;
• for the second child the amount is also 1,400 rubles;
• for each additional child – 3,000 rubles;

Question No. 2. What is the legal framework for deductions for part-time workers?

The following documents must be followed:

• Article 218 of the Tax Code of the Russian Federation;
• Article 219 of the Tax Code of the Russian Federation;
• Article 220 of the Tax Code of the Russian Federation;
• Letter from the Ministry of Finance of Russia dated 03-04-05/16332.

Question No. 3. Is it possible to get a deduction in advance of paying taxes? Answer: no, it is not possible.