|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 1 184 000 sumov |
0 |
0 |
0 |
|
Ot 1 184 001 do 5 920 000 (1 184 000 х 5) sumov |
8,5% s summi, previshayushchey 1 184 000 sumov |
1% s summi, previshayushchey 1 184 000 sumov |
7,5% s summi, previshayushchey 1 184 000 sumov |
|
Ot 5 920 001 do 11 840 000 (1 184 000 х 10) sumov |
402 560 + 17% s summi, previshayushchey 5 920 00 sumov |
47 360 + 1% s summi, previshayushchey 5 920 000 sumov |
355 200 + 16% s summi, previshayushchey 5 920 000 sumov |
|
Ot 11 840 001 i vishe |
1 408 960 + 23% s summi, previshayushchey 11 840 000 sumov |
106 560 + 1% s summi, previshayushchey 11 840 000 sumov |
1 302 400 + 22% s summi, previshayushchey 11 840 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-oktyabr 2015 goda sostavlyayet 1 184 000 (118 400 х 10) 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).
