|
Razmer nalogooblagayemogo doхoda |
Summa naloga |
Summa INPS |
Summa naloga k oplate (za minusom INPS) |
|
Do 118 400 sumov |
0 |
0 |
0 |
|
Ot 118 401 do 592 000 (118 400 х 5) sumov |
8,5% s summi, previshayushchey 118 400 sumov |
1% s summi, previshayushchey 118 400 sumov |
7,5% s summi, previshayushchey 118 400 sumov |
|
Ot 592 001 do 1 184 000 (118 400 х 10) sumov |
40 256 + 17% s summi, previshayushchey 592 000 sumov |
4 736 + 1% s summi, previshayushchey 592 000 sumov |
35 520 + 16% s summi, previshayushchey 592 000 sumov |
|
Ot 1 184 001 suma i vishe |
140 896 + 23% s summi, previshayushchey 1 184 000 sumov |
10 656 + 1% s summi, previshayushchey 1 184 000 sumov |
130 240 + 22% s summi, previshayushchey 1 184 000 sumov |
Minimalniy razmer zarabotnoy plati (MRZP) za yanvar 2015 goda sostavlyayet 118 400 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).
