|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 1 065 600 sumov |
0 |
0 |
0 |
|
Ot 1 065 601 do 5 328 000 (1 065 600 х 5) sumov |
8,5% s summi, previshayushchey 1 065 600 sumov |
1% s summi, previshayushchey 1 065 600 sumov |
7,5% s summi, previshayushchey 1 065 600 sumov |
|
Ot 5 328 001 do 10 656 000 (1 065 600 х 10) sumov |
362 304 + 17% s summi, previshayushchey 5 328 000 sumov |
42 624 + 1% s summi, previshayushchey 5 328 000 sumov |
319 680 + 16% s summi, previshayushchey 5 328 000 sumov |
|
Ot 10 656 001 suma i vishe |
1 268 064 + 23% s summi, previshayushchey 10 656 000 sumov |
95 904 + 1% s summi, previshayushchey 10 656 000 sumov |
1 172 160 + 22% s summi, previshayushchey 10 656 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar-sentyabr 2015 goda sostavlyayet 1 065 600 (118 400 х 9) 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).
