|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 473 600 sumov |
0 |
0 |
0 |
|
Ot 473 601 do 2 368 000 (473 600 х 5) sumov |
8,5% s summi, previshayushchey 473 600 sumov |
1% s summi, previshayushchey 473 600 sumov |
7,5% s summi, previshayushchey 473 600 sumov |
|
Ot 2 368 001 do 4 736 000 (473 600 х 10) sumov |
161 024 + 17% s summi, previshayushchey 2 368 000 sumov |
18 944 + 1% s summi, previshayushchey 2 368 000 sumov |
142 080 + 16% s summi, previshayushchey 2 368 000 sumov |
|
Ot 4 736 001 suma i vishe |
563 584 + 23% s summi, previshayushchey 4 736 000 sumov |
42 624 + 1% s summi, previshayushchey 4 736 000 sumov |
520 960 + 22% s summi, previshayushchey 4 736 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-aprel 2015 goda sostavlyayet 473 600 (118 400 х 4) sumov.
V selyaх primeneniya stavki dlya ischisleniya summi NDFL razmer MRZP uchitivayetsya narastayushchim itogom s nachala goda (summa MRZP za kajdiy mesyats sootvetstvuyushchego perioda s nachala goda). Pri etom dlya ischisleniya summi NDFL, a takje lgot, predusmotrenniх v kratniх razmeraх minimalnoy zarabotnoy plati, razmer MRZP uchitivayetsya na 1 yanvarya tekushchego goda (statya 186 NK).
