|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 592 000 sumov |
0 |
0 |
0 |
|
Ot 592 001 do 2 960 000 (592 000 х 5) sumov |
8,5% s summi, previshayushchey 592 000 sumov |
1% s summi, previshayushchey 592 000 sumov |
7,5% s summi, previshayushchey 592 000 sumov |
|
Ot 2 960 001 do 5 920 000 (592 000 х 10) sumov |
201 280 + 17% s summi, previshayushchey 2 960 000 sumov |
23 680 + 1% s summi, previshayushchey 12 960 000 sumov |
177 600 + 16% s summi, previshayushchey 12 960 000 sumov |
|
Ot 5 920 001 suma i vishe |
704 480 + 23% s summi, previshayushchey 5 920 000 sumov |
53 280 + 1% s summi, previshayushchey 5 920 000 sumov |
651 200 + 22% s summi, previshayushchey 5 920 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-may 2015 goda sostavlyayet 592 000 (118 400 х 5) 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).
