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About the "white" salary

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%
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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.

Source: https://habr.com/ru/post/110702/


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