Taxable base and its components

The taxable base is payments and remunerations that are accrued to workers recognized as objects of taxation during the payment period, and to those who have not been taxed. In addition, these are benefits that are relying on some payers. Taxable base is calculated for each employee separately. In this case, the incomes received from other employers will not be included, and the taxation will be calculated by each of them separately. The calculation should take into account all categories of mercenaries, as well as the material benefit that is obtained from the entrepreneur by them or members of their family. The assessed amount of certain fees and benefits is not subject to taxation.

There are several types of them, among which you can define non-taxable. They should be read.

Payments made on the basis of agreements of copyright, labor, license or civil law type can be classified as the first type. The compensation is not subject to taxation, which is related to:

• Compensation for harm caused by any damage to health;
• Unpaid living or receiving communal services;
• Payment in the form of a natural allowance;
• Dismissal of workers and compensation for unused leave ;
• Performance of various labor duties.

In addition, the taxable base for income tax does not include payment for travel from the Far North to the place of leave for workers in the territory and their families, the cost of issued uniforms or uniforms, as well as the amount of benefits for travel.

The next type of payment is a social and material allowance. The taxable base does not include financial assistance provided to employees by organizations, as well as dismissed mercenaries due to disability or in connection with retirement, if it is no more than two thousand rubles per one individual per year. The amount of one-time material assistance provided by entrepreneurs: victims of terrorist acts on the territory of the Russian Federation, members of the deceased employee's family, as well as in case of support to victims under natural disasters and other emergency circumstances, are not subject to taxation.

If we talk about insurance payments, the taxable base does not contain the amount of contributions under the contract of compulsory and voluntary insurance of mercenaries, providing for compensation for harm caused to their health or life. Also, this does not include payment for medical expenses to individuals on the condition that it was not committed.

Taxable base, in addition to the main types of amounts subject to taxation, also does not include state benefits that are paid, according to the legislation of the Russian Federation and the decision of local government. 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.