Keyword: «personal income tax»

This article is relevant that the tax on the income of individuals forms a significant part of the revenue budget of the Russian Federation. In most developed countries, particular importance is attached to the tax on personal income (PIT), as it plays an important role in solving social problems.

The article deals with the theoretical basis of calculations with the staff to pay vacation pay, temporary disability benefits. The types of deductions from wages of employees: tax on personal income, alimony deductions. Rates of the tax on the income of physical persons and contributions to insurance funds are specified.