|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 947 200 sumov |
0 |
0 |
0 |
|
Ot 947 201 do 4 736 000 (947 200 х 5) sumov |
8,5% s summi, previshayushchey 947 200 sumov |
1% s summi, previshayushchey 947 200 sumov |
7,5% s summi, previshayushchey 947 200 sumov |
|
Ot 4 736 001 do 9 472 000 (947 200 х 10) sumov |
322 048 + 17% s summi, previshayushchey 4 736 000 sumov |
37 888 + 1% s summi, previshayushchey 4 736 000 sumov |
284 160 + 16% s summi, previshayushchey 4 736 000 sumov |
|
Ot 9 472 001 suma i vishe |
1 127 168 + 23% s summi, previshayushchey 9 472 000 sumov |
85 248 + 1% s summi, previshayushchey 9 472 000 sumov |
1 041 920 + 22% s summi, previshayushchey 9 472 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-avgust 2015 goda sostavlyayet 947 200 (118 400 х 8) 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).
