In the last article, we told how much taxes freelancers-FE pay . Let’s compare, and how much taxes do people who work in offices pay from their salaries? To calculate, we take a conditional employee with an accrued salary of 30 thousand rubles. per month.
Income tax and not only
It is assumed that the employee pays only an approach tax on wages, which in Russia amounts to 13% of the accrued wages. The remaining taxes and contributions for the employee “as if” are paid by the employer. But this is on paper, and in fact taxes come from those revenues that the employee brings to the company – and it turns out that all taxes and contributions are paid out of the pocket of employees in any case. Just some employees see taxes, while others do not.
In addition to the approach tax, which everyone knows about, salaries are paid:
- Contributions to the Pension Fund;
- Contributions to the Social Security Fund (FSS);
- Contributions to the Federal Compulsory Medical Insurance Fund (FFOMS).
Let us analyze in order, how much in the end will you pay taxes and contributions from a salary of 30 thousand rubles?
Salary tax calculation
Imagine that you have accrued 30 thousand rubles. How much taxes and fees will be deducted from this amount?
We count taxes and contributions from the salary in 30 thousand rubles:
|Payment type||% of salary||Amount from 30 tr.|
|Income tax||13% of salary accrued||3900 rub.|
|Contributions to the Pension Fund||22%||6600 rub.|
|FSS Contributions||2.9%||870 rub.|
|Contributions to the FFOMS (for medicine)||5.1%||1530 rub.|
|Contributions to insurance against accidents and occupational diseases (NS and PZ)||from 0.2% (depending on the type of activity)||from 60 rubles|
In a number of industries, accident insurance premiums may be higher, for example, if a person works in a hazardous industry. We took into account the minimum tariffs.
Total from our conditional salary the employee and the employer will pay 12960 rub. The employee will receive 26100 rubles. (30 thousand – 13% personal income tax).
It turns out that in the amount paid wages and taxes amounted to 26,100 + 12,960 = 39,060 rubles. Of these, 26,100 rubles. received an employee, and 12960 rubles. – the state.
If you take the amount for the year, the employee will receive 313,200 rubles, and the state – 155,520 rubles. In total, these figures will be 468720 rubles.
What happens if you do not pay taxes? How does a tax find a violation?
How much taxes will SP?
Let’s imagine that the same amount of 468720 rubles. You earned as IE on simplified. How much tax will you pay? We consider:
- Simplified tax (6% of turnover) = 28,123 rubles.
- Contributions to the Pension Fund of the Russian Federation and FFOMS = 22,261.38 rubles. with a turnover of up to 300,000 rubles. and 1% over this amount, as a result of 22,261.38 + 1,687.20 = 23,948.58 rubles.
But that is not all! Simplists without workers can reduce the payment of 6% tax on the amount of contributions to the Pension Fund of the Russian Federation down to zero. Thus, our PI will pay to the Pension Fund of the Russian Federation and the FFOMS 23948.58 rubles, and the tax will only transfer 4174.42 rubles.
In total for the year of all taxes, our simplified worker will pay for 28,123 rubles. Compare this with the amount of taxes a person working in the office – 155520 rubles. Simplified with the same income essentially will pay for 137,397 rubles. less!
Freelance more profitable to work in the office?
Is it profitable to work as a freelancer-IP on a simplified basis? Very profitable. Is it profitable for clients to hire freelancers? Of course. Is it profitable to switch to freelancing from the office? Yes, because you can save the saved taxes in your pocket and earn essentially 40% more with the same skill level.