Personally, I regularly came across the fact that the employees hired do not understand or very poorly understand how many taxes they transfer to the state each month in one form or another.
In my opinion, people should know - how much and for what exactly they pay. We believe that the employee pays only one tax from his salary - personal income tax equal to 13%.
In fact, there are other taxes that are deducted from the salary. They are positioned as taxes that the employer pays for the employee. However, any reasonable person understands that the employer will not pay anything for the employees. In fact, all taxes are paid by the worker from the hypothetical salary he would receive if the sum of all taxes were zero.
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Let's calculate how much a worker will pay 100,000 rubles from a white salary a month. My calculation is shown below.
Consider the option of employment Vasi Pupkin in LLC “Horns and Hooves” with a salary of one hundred thousand rubles.
The actual salary is 135,135.13 p .
FB 6% 8,108.11 p.
FIU 14% 18,918.92 p.
TFOMS 2% 2,702.70 p.
FFOMS 1.1% 1,486.49 p.
FSS 2.9% 3,918.92 p.
paid to the state 26%
35,135.13 p.white employee salary 100 000,00 rub. It is this amount that appears in the contract with the employee.
NDFL 13% 13 000,00 p.
for the extradition of an employee 87
000,00 rub .
If you are charged 100,000 rubles. wages, you will get 87,000 rubles on your hands, and the state will transfer 48,135,13 rubles. For the year you will get into the hands of 1.044.000 rubles, and pay the state - 577.621.56 rubles.
plus it is worth noting that in almost every product purchased in the store there is 18% VAT. which you also pay to the state from earned money.
So with a certain amount of error it can be argued that a working citizen in one form or another gives the state 50-60% of the money earned.
Is it a lot or a little? The question is rhetorical.
But considering the frequency with which our officials buy cars for 3-5 million rubles - they do not live badly on our taxes.
Personally, my opinion is very bad that most of the taxes the employee pays unnoticed and does not think at all about these amounts. After all, you will agree that there will be a completely different alignment if an employee must be obligated to submit a tax report of almost 300 thousand rubles every six months.
update: as Keeperovod rightly pointed out , everything written above refers to 2012
from 2013, the unified social tax is canceled and totals 30%
According to the Law No. 212-3 dated July 24, 2009, the Unified Social Tax has been canceled, instead of it insurance premiums have been introduced to the Pension Fund of the Russian Federation, the Federal Medical Insurance Fund, the Federal Insurance Fund and the Social Insurance Fund. On January 1, 2010, the Law came into force. The unified social tax payments were made in the amount of 26%; for 2013, the total insurance premium rate will be 30%, with the exception of enterprises that fall under the terms of the reduced tariff.