|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 1 420 800 sumov |
0 |
0 |
0 |
|
Ot 1 420 801 do 7 104 000 (1 420 800 х 5) sumov |
8,5% s summi, previshayushchey 1 420 800 sumov |
1% s summi, previshayushchey 1 420 800 |
7,5% s summi, previshayushchey 1 420 800 sumov |
|
Ot 7 104 001 do 14 208 000 (1 420 800 х 10) sumov |
483 072 + 17% s summi, previshayushchey 7 104 000 sumov |
56 832 + 1% s summi, previshayushchey 7 104 000 sumov |
426 240 + 16% s summi, previshayushchey 7 104 000 sumov |
|
Ot 14 208 001 suma i vishe |
1 690 752 + 23% s summi, previshayushchey 14 208 000 sumov |
127 872 + 1% s summi, previshayushchey 14 208 000 sumov |
1 562 880 + 22% s summi, previshayushchey 14 208 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-dekabr 2015 goda sostavlyayet 1 420 800 (118 400 х 12) 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).
