|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 710 400 sumov |
0 |
0 |
0 |
|
Ot 710 401 do 3 552 000 (710 400 х 5) sumov |
8,5% s summi, previshayushchey 710 400 sumov |
1% s summi, previshayushchey 710 400 sumov |
7,5% s summi, previshayushchey 710 400 sumov |
|
Ot 3 552 001 do 7 104 000 (710 400 х 10) sumov |
241 536 + 17% s summi, previshayushchey 3 552 000 sumov |
28 416 + 1% s summi, previshayushchey 3 552 000 sumov |
213 120 + 16% s summi, previshayushchey 3 552 000 sumov |
|
Ot 7 104 001 suma i vishe |
845 376 + 23% s summi, previshayushchey 7 104 000 sumov |
63 936 + 1% s summi, previshayushchey 7 104 000 sumov |
781 440 + 22% s summi, previshayushchey 7 104 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-iyun 2015 goda sostavlyayet 710 400 (118 400 х 6) 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).
