|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 355 200 sumov |
0 |
0 |
0 |
|
Ot 355 201 do 1 776 000 (355 200 х 5) sumov |
8,5% s summi, previshayushchey 355 200 sumov |
1% s summi, previshayushchey 355 200 sumov |
7,5% s summi, previshayushchey 355 200 sumov |
|
Ot 1 776 001 do 3 552 000 (355 200 х 10) sumov |
120 768 + 17% s summi, previshayushchey 1 776 000 sumov |
14 208 + 1% s summi, previshayushchey 1 776 000 sumov |
106 560 + 16% s summi, previshayushchey 1 776 000 sumov |
|
Ot 3 552 001 suma i vishe |
422 688 + 23% s summi, previshayushchey 3 552 000 sumov |
31 968 + 1% s summi, previshayushchey 3 552 000 sumov |
390 720 + 22% s summi, previshayushchey 3 552 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-mart 2015 goda sostavlyayet 355 200 (118 400 х 3) 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).
