This will be the amount that should be

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Evgeniya Lonskaya Financial expert "Fintablo" How an employer should withhold and pay personal income tax To determine how much to withhold, you need to know the tax base and deductions that the employee is entitled to. The tax base is all taxable earnings: salaries, bonuses, and remuneration under a civil-law contract. The calculation of personal income tax is carried out as follows: first, standard and social deductions are subtracted from the income, then property deductions.


After that, the remainder is multiplied by 13 or 15%. withheld. france telegram data For example, an employee earns 70,000 ₽ per month. He has a deduction for a child of 1,400 ₽. For January, it is necessary to withhold: (70,000 − 1,400) × 13% = 8,918 ₽. In May, the employee's total income since the beginning of the year will reach 350,000 ₽, and from June, he is no longer entitled to a deduction for a child.


To calculate how much needs to be withheld in June, simply apply a rate of 13% to the salary amount: 70,000 × 13% = 9,100 ₽. The procedure for paying personal income tax is as follows: it is withheld from the account on the day the salary is credited. Income tax is calculated in whole rubles, rounding up 50 kopecks and above, and rounding down 50 kopecks and below.