The wage fund includes personal income tax or not. What elements does the wage fund include? Payroll tax

The company, in accordance with the contract concluded with the employee, pays him remuneration. But the payment is not made in the full amount specified in the contract, but in the remaining amount, which is obtained after taxes are withheld from wages. In addition, the organization and individual entrepreneurs must pay insurance premiums provided for by law.

The Tax Code of the Russian Federation currently provides for the existence of a single tax that is paid at the expense of the employee - personal income tax.

Taxation is carried out by a tax agent, who is the employee’s employer. Payroll taxes are withheld by him before direct payment of amounts to the company's employees, and after that he transfers these mandatory fees to the budget.

The employee pays income tax at his own expense at the following rates:

13% is the personal income tax rate intended for taxing income of residents, who are the majority of company employees (citizens of the Russian Federation).
30% is the personal income tax rate used to determine the tax for persons who have been in the country for less than 183 days.
35% is the tax rate that the accountant applies when taxing this type of employee income such as material benefits and other payments.

Important! Residents are considered to be persons who stay in the country for more than 183 days, otherwise they are considered non-residents.

Other types of taxes on salary amounts are not currently applied.

What taxes does the employer pay at his own expense?

The legislation provides for the obligation of the employer, no matter who he is - a legal entity or an entrepreneur, to carry out compulsory insurance. This includes pension, medical, and social insurance. Today, all payments for these types relate to insurance premiums, controlled and paid to the tax authorities.

There is also a mandatory type of insurance that should be transferred to social insurance - accident insurance.

Most companies and entrepreneurs are required to calculate insurance premiums for employees from their salaries at their own expense, the general rate of which is 30%.

For some types of business entities, general rates may be reduced depending on the type of benefit. An example is simplified ones, in which the rate in the Compulsory Medical Insurance Fund and the Social Insurance Fund are equal to 0, and for the Pension Fund a preferential rate is applied, but only up to the maximum amount.

Legislation provides for the existence of salary limits for the year, after reaching which the insurance premium rate can be reduced or even become equal to 0. These maximum amounts are indexed every year. There is a separate value for each fund.

Salary taxes in 2017 as a percentage table:

It must be taken into account that the base must be calculated for each employee individually. For this purpose, special tax registers are used. Most specialized programs contain them. Based on them, reports are compiled and submitted quarterly.

Attention! In addition to these contributions, the employer must pay additional amounts to the Pension Fund, which are provided if the employee works in hazardous working conditions. They, in turn, are identified on the basis of a special assessment of working conditions (SAL), which is mandatory for all employers.

The rate of this contribution can range from 2% to 8%. But restrictions in the form of maximum amounts are not used. That is, these rates apply regardless of the amount of accrued wages.

Advance and salary – on what part are taxes levied?

- these are two parts of the income received by the employee. In this case, the advance is paid at the end of the month for the first 15 days of work, and the remaining part of the salary is payment for the second 15 days of work, paid within 15 days of the next month. At the same moment, the company makes a full settlement with the employee for his work.

Since the date of receipt of income is considered the last day of the month, and the advance payment is issued earlier, there is no need to withhold and transfer tax on it. Personal income tax must be determined when the full amount of salary is calculated, and withheld at the time of payment of the second part of earnings, and sent to the budget the next day.

However, there is one nuance when the tax will still need to be withheld and transferred - if the advance is paid on the final day of the month. After all, on the same day, according to the law, the employee receives his income, which means he must immediately pay tax on it. Judges share the same opinion during disputes between organizations and the Federal Tax Service.

Attention! Salary taxes in the form of social contributions are calculated together with the calculation of the total salary amount, and are transferred until the 15th of the following month. Therefore, the advance payment does not affect them in any way.

Tax deductions for personal income tax - how to reduce taxes for an individual?

The Tax Code defines several groups of deductions that an employee can use when determining the amount of personal income tax:

Standard- the size and number of deductions depends on the number of children, as well as on the preferential category of the working employee.
Social- makes it possible to reduce the size of the base by the cost of treatment services, education, etc.
Property- it is provided when purchasing property (house, apartment, land, etc.);
Investment- provided when performing transactions with securities.

A tax deduction for children is provided on the basis of the child’s birth certificate; you also need to write an application for a tax deduction for children.

Deduction amount per month:

1400 rub. on the first;
1400 rub. on the second;
3000 rub. on the third and each next;
12000 rub. for each disabled child until he reaches the age of 18, or upon completion of education until the age of 24.

If the employee is a single parent, the deduction amount is doubled. To complete it, you must also provide supporting documents.

The amount of the deduction remains the same even if previously born children have already grown up. For example, an employee has 3 children, and the first 2 have already reached 18 years of age. However, he will still be provided with a benefit of 3,000 rubles. for the third child until he reaches 18 years of age.

Attention! The standard tax deduction for children is provided until the amount of income for the year does not exceed 350,000 rubles.

Standard deductions for the employee include:

500 rub. per month - Heroes of the USSR and Russia, participants in combat operations, veterans of the Second World War, blockade survivors, prisoners of concentration camps, disabled people of groups 1 and 2, as well as persons who participated in the liquidation of accidents at the Chernobyl Nuclear Power Plant, Mayak Production Association, etc., as well as evacuees from exclusion zones.
3000 rub. per month – to those who received radiation sickness, disabled people from WWII and other armed conflicts.

Deadlines for paying taxes on payroll

Since 2016, one date has been introduced when salary income tax must be transferred. It must be withheld from the employee’s income at the time it is issued, and must be transferred the next day.

It makes no difference exactly how the salary was issued to the employee - in cash from the cash register, by transfer to a card or bank account, or in any other way.

However, there is an exception to this rule - tax on sick leave and vacation pay. It can be paid at the end of the month when they were actually made, and at the same time all amounts can be combined and sent in one payment order. This allows you to collect personal income tax on all vacations and sick leave and send them in one order to the budget.

Attention! All contributions paid by the employer must be paid by the 15th day of the month following the date in which wages were accrued. If this date falls on a weekend or holiday, then the transfer can be made on the first working day.

Employer reporting for employees

Each employer must submit reports, the information for which is the amount of wages accrued to employees, these include:

. A separate document is filled out for each employee based on the results of the past year. Contains information about income received, tax deductions, as well as what taxes were calculated and withheld from wages;
Calculation of 6-NDFL. Rent every quarter, immediately to all employees of the company. Contains two sections, the first contains information on accrued income cumulatively from the beginning of the year, and the second only for the reporting 3 months information on the fact of issuing these incomes;
Unified calculation of insurance premiums. This is a new form, introduced in 2017 due to the transfer of management of contributions to the Federal Tax Service and the abolition of RSV-1. Issued to all employees at the end of each quarter;
Report 4-FSS. It is handed over to social insurance and contains information about the calculation and payment of contributions for injuries. Must be submitted at the end of each quarter;
Report SZV-M. Rented to the Pension Fund every month for all employed employees. Using this form, the fund monitors persons who receive a retirement pension but continue to work;
. This report is submitted to the Pension Fund annually, based on the results of the past. It will need to be submitted for the first time in 2018. Contains information about all employees, including those registered under GPC agreements, for the past year.

Why do accountants and economists use the amount called wage fund in calculations? How is it determined? How are payroll costs controlled? These questions need to be known to management and everyone involved in analysis and planning in order to properly organize profit and efficient operation of the entire enterprise.

Concept and meaning

Receiving finances for performing production duties encourages workers to participate in the work of the enterprise. All accruals from which are formed, as well as compensation payments for the time workers and employees of the enterprise are employed, constitute the wage fund (payroll). This is an important component of the financial costs of an enterprise, which is necessarily included in.

This fund is used for production planning in future work and for reporting.

In connection with this there is several periods for which it is calculated:

month;
quarter;
day;

Let's look at how to calculate the payroll amount for individual calculation periods and what needs to be taken into account when doing so.

Payroll structure

To determine the size of the total amount of expenses, which is called payroll, such income of workers is included:

To the size of the payroll no need to turn on the following amounts:

issuance of dividends;
gratuitous loans;
social benefits and compensation payments from State budgets;
annual bonuses based on performance results;
any type of financial assistance;
compensation for price increases.

All amounts of payments that are not of a permanent nature during the calendar year or are paid from insurance funds should not be taken into account when calculating the payroll.

What the payroll consists of and the procedure for paying employees is described in the following video:

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Formation (planning) of the fund

Any business cannot succeed without prior planning. For the prosperity of the enterprise, it must be received, which is formed if costs do not exceed income.

Payroll refers to the consumable part on which they try to save money. But the interest in the work of hired workers should also be maximum. Therefore, the total amount of income paid to workers must satisfy both the employer and his full-time employees.

Typically, enterprises plan the amount of cash incentive expenses based on previous periods.

Determination methods Payroll is applied depending on the specifics of the organization’s work:

depending on piece rates;
based on salaries;
according to the tariff schedule.

In the Russian Federation, the payroll is formed in the form of the total amount of money that is due to workers for a specific period of time.

Efficiency of use and control

Properly planned expenses, which are included in the payroll, should not reduce the motivation of the workforce. At the same time, they will allow the enterprise to make a profit and successfully withstand market competition. Salaries and incentives for employees should always be within reasonable limits.

The amount of remuneration is calculated taking into account the determination of the prospects for economic development of production.

To form a payroll, use one of these methods:

incremental - this is when, with an increase in production volumes by one percent, wages increase;
percentage - its part is determined by the level ratio to the total volume of production;
residual - as part of the income in the profit of the enterprise.

Formation of the payroll amount includes planning a reserve of funds from which money will be used if there is not enough money for all due payments for labor. Conversely, if the size of the planned budget for employee salaries exceeds the total amount of payments, then the remainder is sent to the reserve.

The effectiveness of planning the size of the payroll is determined by the balance of working hours, from which excused absences from work due to illness, vacation, etc. are excluded.

Calculation procedure

How to correctly calculate the payroll so that there are no errors that can reduce the interest in the work of the staff? The success of work in planning for the future of all expenses for financing employees will largely depend on determining the amount of the reserve for the payment of wages and incentives.

IN determining the size of the payroll need to apply:

settlement;
approved by the organization;
submitted to the accounting department for calculating payments for previous periods.

In addition, all compensation options, additional payments, allowances, incentives, bonuses, and financial assistance that exist at the enterprise must be used in the calculations. When paying by piece, the parameters for determining the payroll amount will be the prices and the amount of planned work, the implementation of which will give the desired result.

Carry out calculations can be done using different methods:

Approximate – in connection with the planned production volume;
A more accurate calculation option is to calculate the expected salary of each worker employed in production.

To determine the payroll, you can use the hourly wage rate and the effective balance of working hours.

This value is determined by the following formula:

Ʃphot = TCn * ChSPn * Tef,
where ТСn is the tariff rate (in hours, days) of an n-category worker, rub.;
ChSPn – number of workers of the nth category, people;
Tef – working time fund according to the balance (number of working hours or days).

For piece workers, the size of the fund is determined by the formula:

Ʃphot =Рn * Vn,
where Рn is a unit piece price for one operation or product within the scope of the production program;
Vn is the volume of products of the nth type.

The annual average payroll for managers, engineers and employees is determined by the size of their salaries by multiplying the monthly earnings of each group of workers by their number and by 12 (the number of months).

Calculation example

Let's give an example of calculating payroll for a service organization servicing cars.

The approved official salaries of the enterprise administration per month are:

Chief Manager – 20,000 rubles.
Accountant – 15,000 rub.
Office manager – 12,000 rub.
Supplier – 13,000 rubles.

Approved hourly rates and number of employees according to staffing schedule:

car mechanic – 95 rubles/hour, number of workers – 6 people;
auto electrician – 84 rubles/hour, number of workers – 6 people;
welder – 150 rub./hour.

Bonus payments to employees are set at 10%.

We are counting monthly payroll administration of the enterprise according to their official salaries:

20,000 + 15,000 + 12,000 + 13,000 = 60,000 rub.

Now you need to determine the total amount of earnings for workers, dividing them into separate groups:

(6*95*167 hours +6*84*167 hours +150*167 hours)*1.1 = (95,190 +84,168 +25,050)*1.1 = 224,849 rub.,

where 167 hours is the average number of hours per month for the year.

Average monthly payroll will be:

60,000 + 224,849 = 284,849 rubles.

If you need to calculate the planned payroll amount for the entire organization specifically for each month of the year, then to do this we clarify the number of working hours approved by law for each month with a five-day working week and an 8-hour day. Then the exact amount of payroll for the year is calculated by summing all the values for each month.

In this example, we will calculate not a specific one, but average monthly annual FOT size:

284,849 * 12 months = 3,418,186 rubles.

Thus, the average size of the planned payroll for the year was obtained.

The difference between the wage fund and the wage fund

Many people confuse the concepts of payroll and wage fund, because they both relate to the total income of workers. But there is still a difference. The amount of accrued wages is the payroll, and the money paid to employees is the wage fund.

For example, at an enterprise, 600 thousand rubles were accrued for payment for the work of hired workers per month.

In the same calendar period, two procedures were carried out for the payment of funds to workers, which in the first case represented the amount of wage debt for the previous month - 300 thousand rubles; and in the second, the advance is 250 thousand rubles.

As a result, we received the actual monthly salary amount - 600 thousand rubles, and the wage fund for this period amounted to 550 thousand rubles.

Some features

Income from the actual payroll falls under the deduction of contributions to the budget.

Many accountants are pondering how to reduce their tax liability contributions in 2016.

The emergence of this issue was caused by the abolition of the unified social tax for individual entrepreneurs and in connection with its replacement with extra-budgetary funds, which operated in 2016 and for them now amount to 30% of the payroll. With such obligations it also continues to exist.

Therefore, many are concerned about finding optimization schemes in the area of payments to workers for performing work, which in turn should lead to a reduction in the tax burden.

Now, in order for an employee to receive the stated salary, the organization needs to increase the payroll from 20 to 50%. It is clear that such indicators of expenditure items require measures to save costs on remuneration of workers for their work.

Reduce payroll amount can be done using the following methods:

Make part of the payments using the “envelope” system.
Reform the system of payments of earned income, using a type of payment other than the cash equivalent.
Dissolve the basic salary into other forms.

Perhaps there are other forms of monetary incentives for work that suit the employer and the workers of the enterprise. In any case, this should, first of all, be a compromise option that would not violate the law.

Now you know how to plan your payroll depending on what form of payroll is used at the enterprise.

The procedure for calculating wages under different remuneration systems is given in this video:

The employee does not receive the full salary. Part of it is used to make contributions to funds and pay taxes. The entire list of payments is fixed in the current legislation.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

An employer cannot violate the rules and overcharge deductions from wages. To know exactly for what purposes the written-off funds are used and what is the maximum amount, it is worth familiarizing yourself with the latest information on the topic.

General information

Before you figure out which funds deductions from salary go to, it’s worth finding out what payments in favor of an employee are from a legal point of view.

Wages are the remuneration that an employer provides to an employee for carrying out work activities.

It can be issued in kind. However, in most cases, the organization provides the employee with a cash payment.

Salary may include:

salary;
incentive payments;
other transfers specified in current legislation.

The employer is obliged to comply.

To find out all the nuances of the process and find out the amount of deductions, it is worth familiarizing yourself in detail with the features of each of the procedures performed.

Which funds go to?

The list of funds to which contributions must be made is clearly established by current legislation.

By withholding part of the employee’s salary, the employer is obliged to send the funds received to make payments to:

MHIF.

Deductions are necessary so that government bodies can ensure the implementation of the citizen's constitutional rights to health care, pensions, social insurance and medical care.

Pension

According to the rules, the employer is obliged to send 22% of the employee’s total accrued wages to the Pension Fund of the Russian Federation.

This is a big financial burden. However, thanks to the deduction, the employee will be able to count on a decent pension in the future.

Statistics show that a number of organizations are seeking to reduce the official amount of wages in order not to make contributions to various funds. Such companies can promise the employee a significant increase in actual payments. However, experts advise not to cooperate with such organizations.

Such behavior will significantly reduce the size of your pension in the future.

To the tax office

It is paid from the employee's salary. It is the main type of payment and is collected from the salary of each specialist.

Tax is calculated at the time of accrual of income. Payment occurs when a person receives a salary.

The amount of personal income tax withholding is 13% of earnings. According to, an employee can take advantage of tax deductions. They can be standard or social.

The first type of deduction is provided if the employee has a child. For the first offspring, 1,400 rubles are credited, and for subsequent children or children with disabilities - 3,000 rubles.

This means that the size of the tax base from which contributions to the state are levied can be reduced by this amount.

Other

In addition to the main deductions, money is collected from wages and sent to the Social Insurance Fund and the Compulsory Medical Insurance Fund.

5.1% of salary is transferred to the compulsory health insurance fund.

There is a limit on the amount. If it is achieved, the rate will be reduced to 10%. The amount of contributions to the Social Insurance Fund is 2.9%. The amount is sent to the payroll.

Some companies provide additional payments. So. A number of organizations ask workers to contribute to health and accident insurance.

The amount of deductions is determined by the organization. The payment amount varies from 0.2 to 8.5%.

What percentage?

The amount of payroll deductions can vary significantly depending on where the funds are sent.

Today, the following deductions must be made from the amount provided as wages:

22% towards the calculation of a future pension;
13% towards payment of personal income tax;
5.1% to the Compulsory Health Insurance Fund;
2.9% to the Social Insurance Fund;
from 0.2 to 8.5% for insurance against accidents that may occur at work (the exact amount depends on the risk class, which includes the profession and position of the employee).

Calculation procedure

Not all contributions are collected from the employee. Part of this is paid by the employer.

According to the rules, only 13% can be withheld from an employee's salary, levied as income tax. The remaining amount is taken from the wage fund. The employer must pledge it in advance.

Let's say an employee receives 10,000 rubles. In addition to this amount, the employer is required to pay a minimum of RUB 3,200. to funds and for the benefit of the state.

This amount consists of the following deductions:

2200 rub. to the Pension Fund of Russia;
310 rub. in the FSS;
510 rub. to the MHIF.

For this reason, the employer will have to invest not 10,000 rubles in the payroll, but 13,200 rubles. For the company, this figure will be the employee’s income.

Based on the above, in 2019 the employer is obliged to contribute at least an additional 30% to the payroll for making contributions to non-budgetary government organizations.

Some countries have a different payment method. The company provides the employee with the entire amount earned by him for a specified period, as well as a receipt with payments recorded in it that are to be made to various funds. The citizen pays taxes and current contributions on his own.

Every business owner has to form one if he has people working under him. At the same time, the fund must be provided in full and without excess, since every deviation to a lesser or greater extent is fraught with consequences.

It is very important to contribute to this fund all expenses associated with paying taxes for employees, contributions to the Pension Fund and other mandatory payments.

The wage fund is an intra-organizational fund that includes all payments, in total, related to wages, as well as current social benefits.

The compilation is carried out for a certain period, taking into account the market situation, inflation, and the cost of this type of labor.

In this case, it is necessary to comply with the requirements established by law.

Thanks to this fund, the main part of the production cost is formed.

The fund includes:

Wage;
All types intended for promotion;
Cash costs for providing the employee with lunch, accommodation and other necessary conditions;
Costs associated with the purchase of uniforms;
Vacation pay, including or forced by students;
Incentive payments, for example, for the work of teenagers;
Expenses for medical examination of personnel;
Compensation for any changes in the company’s activities;
Additional payments for various achievements;
Payment for shift service;
Compensation for long-term inability to work;
Payments to external employees;
Encouraging students to practice.

The following cannot be taken into account:

Target payments and bonuses from special funds;
Bonuses for the year;
Material support of any kind;
A certain type of supplement to pension payments;
Some type of compensation;
Free loans, payment for vouchers and travel;

What does the employee wage fund consist of? The answer is in this video:

Payroll tax

This tax is deducted from any salary in the amount of 13%.

The peculiarity of the tax is that it is calculated once a month, while the law provides for the payment of wages at least twice a month.

Examples of calculations

The payroll for 2017 is 215,000 rubles, which means that the costs associated with wages will be:

In the Pension Fund of the Russian Federation – 47,300 rubles;
In the Social Insurance Fund - 6,235 rubles plus 1,290 for injuries;
In the Federal Compulsory Medical Insurance Fund - 10,965 rubles.

All data is calculated by economists and included in the financial plan of the enterprise.

Enterprise fund planning

In order for an organization to develop progressively, proper planning of work is necessary, which is why payroll is needed.

There are characteristic features of its use at the enterprise:

The percentage ratio for the level standard and total production volumes is displayed;
Incremental method - with an increase in productivity, the salary level also increases by 1%;
Residual methods in which the fund acts as a major part of the profits, which increases the company's profits.

Such resources are formed as a residual amount of profit, but before this, funds are formed in the social, scientific, technical and production industries.

This indicator is displayed with a reserve, taking into account the pace of work, execution of orders and contracts.

Important: a salary fund can be created by those companies that are completely self-sufficient; if third-party finance is needed for the life of the enterprise, a reserve fund is formed.

Formula for calculating the wage fund at an enterprise.

Social benefits included in the payroll

These payments relate to:

Severance pay upon expiration of a fixed-term contract;
Amounts to provide workers in connection with the reorganization of the company;
Incentive payments upon retirement;
Additional payment to employees of retirement age;
Insurance payments of any nature in favor of employees;
Insurance payments under a voluntary insurance contract;
Payments to medical institutions that provide health improvement to workers;
Payment for travel packages;
Compensation and benefits;
Payment for subscriptions to sports and entertainment complexes, subscription to correspondence and others.

Tax fund calculation

This calculation applies:

Salary;
Piece rate;
Tariff rate;
Additional payments and bonuses.

In this case, it is necessary to know the data of the statements, the number of employees and the average working day.

The calculation is performed using the formula:

Payroll = Salary * (Salary + Bonus + Regional coefficient)

Calculation examples:

If the company employs 475 people, the fund is 175,768.5 rubles.

Employees work in divisions, 100 of them work in the 1st division, then the salary index for it is 1.074 shares of a unit.

It turns out that the payroll for this unit is 39,738 rubles.

Contributions to the Pension Fund

Such deductions are made for employees at a rate of 22%; if the threshold of 711,000 is exceeded, the rate is 10%; employees working in conditions of increased danger or harmfulness to work are entitled to increased rates of 9% and 6%, respectively, for these categories.

IN commercial organizations, the amount of monthly remuneration paid to employees depends on financial capabilities of the company, its rating in the relevant sector of the economy, development prospects and management’s position on the issue of the amount of remuneration due to employees.

IN budget in organizations, the size cannot be set or adjusted by managers - this indicator is determined on regional and federal level, and is calculated on the basis of the Unified Tariff Schedule.

What is included?

The wage fund includes totality of all payments in cash and in kind, including social compensation, benefits provided by the enterprise for treatment, travel, recreation, and other purposes.

Main part of the savings - which is divided into direct and. The state establishes minimum indicator(), below which the organization and the entrepreneur do not have the right to make accruals, provided that the employee worked for full time.

Direct salary is accrued, depending on working conditions, in the form of a fixed salary, calculation for time worked () or for the volume of work performed (). In practice, more complex ones are also used, mixed forms remuneration (for example, piecework-bonus, piecework-progressive, piecework, etc.).

Additional the amount of accruals is a system of allowances and incentives determined by legislative provisions, as well as annual payments, additional payments for harmfulness, work at night and on weekends, expenses, and other payments related to the work process and provided for by the Labor Code.

We talked in detail about what is included in the payroll and wages.

Difference between payroll and labor force training

General salary fund consists of the main and additional ones. Thus it represents amount WTF (wage fund) and FMP (material incentive fund). FOT = ERT + FMP.

The Tax Code defines the amounts included in the Payroll Fund, for which the enterprise is obliged to accrue contributions to funds, and subject to income (). IN production cost includes direct and additional salaries, and the amounts of mandatory deductions determined by calculation.

In the same time, not all components the wage fund will be included in the cost price (in particular, dividends, interest accrued on shares, and incentives from distributed profits are not included). Incorrect distribution of expenses according to the articles leads to an unjustified reduction in income tax, as well as to errors in, which threatens the company with fines.

How are taxes calculated?

The wage fund is the basis for calculating accruals in off-budget funds.

According to current legislation, a business entity obligated to accrue and pay on time, determined by law, the following contributions:

in (Pension Insurance Fund);
V FSS(Social Insurance Fund);
V Compulsory Medical Insurance Fund(Health Insurance Fund).

In its turn, contributions to the Social Insurance Fund, are divided into two groups: deductions for incidents, and deductions associated with injuries and occupational diseases. All transferred contributions are calculated on accrued payroll of the enterprise(and fund), and are included in the cost of products (services).

Today the tariff in the Pension Fund of Russia is 22% , in the Compulsory Medical Insurance Fund – 5,1% , in the FSS- 2,9% . Social contributions for injuries– an indicator established for each enterprise individually, taking into account the type of activity.

The legislation provides regulation of the amount of payments in the Pension Fund and the Social Insurance Fund. If more than 711 thousand rubles, then the amount exceeding this figure will be taxed at the rate 10% . The FSS provides zero contributions in excess of wages accrued in the amount of 670 thousand rubles.

Contributions are paid monthly, simultaneously with the payment. The law provides for the payment of remuneration to employees twice a month, on the days established by the enterprise (advance and settlement).

Reports to the Pension Fund and the Social Insurance Fund are submitted quarterly, on a cumulative basis. If payment deadlines or delivery deadlines are violated, administrative and financial penalties are imposed on the enterprise.

Let's consider example:

Payroll fund Panorama LLC amounted to 215 thousand rubles in April 2015. Costs for wages will be:

All mandatory deductions are calculated by economists when forming the wage fund, and are included in financial plan enterprises.

Personal income tax (NDFL)

This type of accrual reduces the amount of the employee's salary. Today the rate for a citizen of the Russian Federation is 13% , for (an employee who has citizenship of another country) – 30% . If an employee who is a resident is credited with 50 thousand rubles, then he will receive 43,500 rubles (50,000 - 6,500 = 43,500).

List of conditions for tax exemption or a reduction in the rate is established (in particular, deductions are reduced if there are minor children dependent on the parents, but the law is applicable only to one of the spouses).

Where are expenses recorded?

What is included in the wage fund in labor statistics? Payroll expenses taken into account, as already mentioned, when calculating contributions to funds, and when calculating taxes (single tax, income tax). This indicator is reflected in statistical, accounting and tax all business entities.

Employee income included in the payroll is the basis for calculating pension benefits. The amount of the wage fund and related charges are recorded in the relevant accounting documents, and actual payments for employees - in advance and payroll statements, expense orders.

Control

Enterprise managers and owners must clearly understand fund formation mechanism, an accumulating fund for the payment of remuneration for labor, and mandatory contributions to the payroll.

Every change in payroll must be justified, and supported by relevant internal ones (protocols, orders, statements, calculations, etc.).

Correctly and timely completed salary documents are reliable legal protection business entity from fines and administrative penalties, since during tax audits close attention is paid correct formation of payroll and reflection of accruals in business transactions.

Regulations governing the procedure for calculating wages are often are changed and adjusted Therefore, it is necessary to constantly monitor legislation and make timely changes to the software.