|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 1 302 400 sumov |
0 |
0 |
0 |
|
Ot 1 302 401 do 6 512 000 (1 302 400 х 5) sumov |
8,5% s summi, previshayushchey 1 302 400 sumov |
1% s summi, previshayushchey 1 302 400 sumov |
7,5% s summi, previshayushchey 1 302 400 sumov |
|
Ot 6 512 001 do 13 024 000 (1 302 400 х 10) sumov |
442 816 + 17% s summi, previshayushchey 6 512 000 sumov |
52 096 + 1% s summi, previshayushchey 6 512 000 sumov |
390 720 + 16% s summi, previshayushchey 6 512 000 sumov |
|
Ot 13 024 001 suma i vishe |
1 549 856 + 23% s summi, previshayushchey 13 024 000 sumov |
117 216 + 1% s summi, previshayushchey 13 024 000 sumov |
1 432 640 + 22% s summi, previshayushchey 13 024 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-noyabr 2015 goda sostavlyayet 1 302 400 (118 400 х 11) 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).
