|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 828 800 sumov |
0 |
0 |
0 |
|
Ot 828 801 do 4 144 000 (828 800 х 5) sumov |
8,5% s summi, previshayushchey 828 800 sumov |
1% s summi, previshayushchey 828 800 sumov |
7,5% s summi, previshayushchey 828 800 sumov |
|
Ot 4 144 001 do 8 288 000 (828 800 х 10) |
281 792 + 17% s summi, previshayushchey 4 144 00 sumov |
33 152 + 1% s summi, previshayushchey 4 144 000 sumov |
248 640 + 16% s summi, previshayushchey 4 144 000 sumov |
|
Ot 8 288 001 suma i vishe |
986 272 + 23% s summi, previshayushchey 8 288 00 sumov |
74 592 + 1% s summi, previshayushchey 8 288 000 sumov |
911 680 + 22% s summi, previshayushchey 8 288 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-iyul 2015 goda sostavlyayet 828 800 (118 400 х 7) 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).
