|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS (1%) |
Summa naloga k oplate (za minusom INPS) |
|
Do 236 800 sumov |
0 |
0 |
0 |
|
Ot 236 801 do 1 184 000 (236 800 х 5) sumov |
8,5% s summi, previshayushchey 236 800 sumov |
1% s summi, previshayushchey 236 800 sumov |
7,5% s summi, previshayushchey 236 800 sumov |
|
Ot 1 184 001 do 2 368 000 (236 800 х 10) sumov |
80 512 + 17% s summi, previshayushchey 1 184 000 sumov |
9 472 + 1% s summi, previshayushchey 1 184 000 sumov |
71 040 + 16% s summi, previshayushchey 1 184 000 sumov |
|
Ot 2 368 001 suma i vishe |
281 792 + 23% s summi, previshayushchey 2 368 000 sumov |
21 312 + 1% s summi, previshayushchey 2 368 000 sumov |
260 480 + 22% s summi, previshayushchey 2 368 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-fevral 2015 goda sostavlyayet 236 800 (118 400 х 2) 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).
