The taxable base is payments andremunerations accrued to workers recognized as taxable items during the billing period, and to those who were not subject to myto. In addition, this is a benefit to certain payers. The taxable base is calculated for each employee separately. At the same time, income received from other employers will not be included, and the taxation will be calculated by each of them separately. When calculating, all categories of mercenaries should be taken into account, as well as the material benefits that are obtained from the entrepreneur by them or their family members. Taxation is not subject to the accrued amount of certain fees and payments.
There are several types of them, among which it is possible to determine that are not subject to taxation. You should read them.
The first type can be attributed payments made on the basis of contracts of copyright, labor, licensing or civil-legal type. Exemptions are not subject to compensation, which are related to:
- compensation for damage associated with any damage to health;
- unpaid living or obtaining utilities;
- payment in the form of natural allowances;
- the dismissal of workers and compensation for unused vacation;
- performing various job duties.
In addition, the taxable base for taxthe profit does not include travel from the Far North to the place of vacation for workers in the area and their families, the cost of the issued uniform or uniform, as well as the amount of travel benefits.
The next type of payment is social andmaterial benefit. The taxable base does not include financial assistance provided to employees by organizations, as well as to retired mercenaries due to disability or in connection with retirement, if it is not more than two thousand rubles per individual person per year. The amount of one-time material assistance rendered by businessmen is not subject to taxation: victims of terrorist acts on the territory of the Russian Federation, members of the family of the deceased employee, as well as in the case of support to victims of natural disasters and other extraordinary circumstances.
If we talk about insurance payments,The tax base does not contain the amount of contributions under the contract of compulsory and voluntary insurance of mercenaries, providing for the payment of compensation for harm caused to their health or life. Also, this does not include payment of medical expenses to individuals under the condition that it was not committed.
Taxable base, in addition to the main typesthe amounts subject to taxation also do not include state benefits, which are paid, in accordance with the legislation of the Russian Federation and the decision of local governments. These include amounts issued in the amount of not more than ten thousand rubles once every three months to each of the members of the trade union at the expense of the corresponding membership fees.
