Want to know how much a standard web studio gives when paying a “white” salary? Calculate!
Let the tax system of the simplified taxation system (6%) with all the ensuing benefits. Let the employee get clean hands, for example, 1000 rubles. (for ease of calculation).
Now NDFL: (1 000 / 0.87) = 1 149 Contributions to the FIU: 1,149 * 1.14 = 1,310 Total: + 31% ')
Since 2011 NDFL: (1 000 / 0.87) = 1 149 Contributions to the PFR and the MLA: 1 149 * 1.26 = 1 448 Total: + 44.8%
C 2013 NDFL: (1 000 / 0.87) = 1 149 Contributions to the Pension Fund and the OMC: 1 149 * 1.34 = 1 540 Total: + 54%
There are all sorts of minor benefits and deductions, but in reality they are not significant for the web studio.
When it is profitable to pay a “white” salary
There is also a tax of 6%, which must be paid from the entire income of the web studio. Large payments to the PFR and OMS will reduce it to 3%. A simple calculation shows that this reduction will fully compensate for the costs of the Pension Fund of Russia and the Compulsory Medical Insurance if each employee brings a firm 10 times higher than his salary (for 2011). In this case, the total monthly income of the studio should not exceed 5 million rubles to stay on the simplified tax system.