One of the simplest and most common ways - standard tax deduction.On the deduction of 400 rubles have the right to all citizens to work as long as the total income for the year does not exceed 20,000 rubles.On the deduction of 500 rubles can claim the hero of the USSR and the Russian Federation.On the deduction of 600 rubles can expect workers with dependent minor children.And the deduction of 600 rubles is provided for each child, and as long as the total income for the year does not exceed 40,000 rubles.The biggest deduction in 3000 rubles relies disabled veterans and those who suffered from the Chernobyl disaster.
citizen can receive only one of the provisions of tax deductions.Therefore, choose the biggest of all positions.Written statement in
the accounts at the place of work and attached to it the relevant documents: identity of the hero of the USSR or the Russian Federation, birth certificates of children, etc.If the employee works part-time at another job, the second employer is not entitled to make deductions.If an employee combines several positions in the same organization, the deduction applies to all their income.
more complicated way to reduce the payroll tax is the conclusion of a service agreement.The company enters into a contract with an employee who pre-register as a private entrepreneur with a simplified tax system.In this case, the employee will have to pay a single tax of 6% instead of 13% (income tax on ordinary salary) plus 150 rubles per month premiums for compulsory pension insurance.On the part of the employer of such an agreement is beneficial for the fact that it is possible to include such items that can not be specified in ordinary employment contract.For example, the duration of a service agreement and the employee responsible for the early termination of the contract.
In accordance with Article 241 of the Tax Code, the company has the right not to a fixed rate of the unified social tax (UST), and regressive - the higher the salary, the lower the rate.However, in order to apply the regression, the company should be enough highly paid employees.And in order to benefit from this scheme, registered another company, which transferred all the highly paid specialists.The money from the parent company transferred to this company as payment for various services: management, marketing, etc.