Today we will learn how to calculateincome tax on wages with one child. This process is already familiar for many citizens. After all, families often enjoy a variety of benefits. Why not, if the state gives such an opportunity? If you know all the nuances of this process, you can easily get the benefit that you are entitled to. To whom does she rely? How to calculate for income tax?

payroll income tax with one child

Income tax

To begin with, we determine what kind of tax contributionwe will deal. After all, you need to have an idea of ​​what is at stake. Privileges on income tax - this is good. But after all, not everyone has the opportunity to receive them. In the same way as this fee is not paid by some categories of citizens.

Income tax is also called a tax onprofit. It is levied from organizations, as well as from individuals. The second option suits us. These are mandatory monthly contributions to the state treasury. Salary income tax is levied. Payment of this, as already said, occurs monthly. At the moment, individuals give 13% of their earnings to the treasury of the state.


However, there are some benefits on incometax. Most often this is the so-called deduction for children. This is a kind of process to reduce the tax base. As a consequence, your income also decreases, which means that deductions from wages to the tax authorities will also be less.

Income tax on a child is an important point,which are used by parents. Especially when the salary is already low. Even the smallest savings here will be very handy. There is nothing difficult or special in this. It is enough to know some rules that apply to deduction. Which ones? And how can I get benefits? About this further.

income tax exemptions

For whom

Who has the opportunity to reduce the incometax? If there is a child, then, you can say, all parents. The question in the other is how much. And is there always this possibility? After all, almost all of us are someone's parents. But we do not get the deductions.

And it is right. After all, you can reduce the tax on profits if you have only minor children. Or as long as the child is learning. That is, he is a cadet or a full-time student. It should be noted that the age of an adult child should not exceed 24 years. It is not so difficult to understand.

In addition, the income for the year the parent can notexceed 280 000 rubles. If it is higher (in practice - more than 23 thousand per month), then no deductions will be given to you. Guardians, adoptive parents and their spouses are also entitled to this benefit. How much and when does it depend on citizens?

About deductions

Income tax on minor children, aswe have already found, decreases. All due to the fact that the deduction assumes a certain understatement of the tax rate. But for how much? How much do citizens owe in this or that case? Let's consider in more detail

It all depends on the number of children in the family. The more of them, the higher the deduction. And for babies, who are also considered invalids, special rules apply. Need specificity?

income tax if there is a child

If you have one child, then a deduction of 1400 rubles from wages per month. The same applies to the second minor. The third and subsequent children allow receiving 3 thousand benefits. This applies to disabled 1 and 2 groups. In some exceptional cases, they have from 6,000 to 12,000 rubles deduction. But these are special cases, which in practice are generally rare. So, pay no attention to them.

Documents (standard)

Income tax on wages with one child (ormultiple) is reduced in the formulation of the deduction. The privilege is granted, as a rule, to parents at the place of work or in the tax services. The first option is more relevant.

To do this, you will need to present a statementthe established sample and some package of documents. Everything depends on the specific situation as a whole. Especially if the parents of the child are divorced, and also married to other citizens. They are all entitled to a deduction from income.

What will have to be presented for registration of benefits? For starters, a certificate of 2-NDFL. Most often it is filled by the employer, but some require the filling of this by the immediate applicant. 3-NDFL also comes in handy without fail. Do not forget to write an application for benefits. This is the simplest moment that can only touch on our today's issue.

income tax on minors

Special cases

But then the fun begins. In practice, there are so many things that affect the income tax with one child and a deduction, respectively. For example, parents divorced and re-married, but with absolutely strangers. How to be in this case?

In addition to the required listed documents,mother of the child (real, biological) presents a copy of the birth certificate of the baby. And nothing more. Her ex-husband for deduction must also attach a birth certificate. But in addition to this, documents that confirm the payment of alimony are submitted without fail. Otherwise, the privilege will not be given. The new passion of the biological mother to the birth certificate of the child applies a certificate of marriage (a copy), as well as a certificate from the Housing office that the baby lives with his mother and himself (that is, with a nonbiological father, stepfather, if you like). Nothing difficult, right?

what income tax from the salary how to calculate

Double size

In some cases, personal income taxone child can be reduced 2 times. Such a situation is possible if one of the spouses refuses benefits in favor of its second half. There are restrictions, but not so many.

First, the second wife must haveofficial work, taxable 13%. Secondly, you can not be registered with the labor exchange. Thirdly, a refusal will be obtained when a double deduction is supposed to be "given out" to housewives or women in the situation, as well as when on parental leave. Nothing difficult.

What is the income tax on wages? How to calculate it in this case? If it is a question of one or two children, simply multiply 1 400 by 2. A double tax deduction is obtained. Not the most frequent phenomenon, but it is legally fixed.

payroll tax


Now a little specifics, so it was clear,how are calculations of income tax in the presence of children. Suppose that a citizen has two children. The first 12 years, the second 27. Both are healthy. The salary of the employee per month is 20,000 rubles, per year the income will be 240,000. Then the income tax for the child will be calculated as follows:

On the senior the deduction is not laid. It turns out that the citizen relies only 1,400 rubles in the form of a benefit. Income tax in this case will be (20 000 - 1 400) * 0.13 = 2 418. If the child was not, then it would be 2600. Small, but saving money.

Now the same situation, but when the spouse of a citizenrefuses his benefit from the benefits. The deduction will now be in double size. This is 2 800 rubles. Taxes will come out in a month (20 000-2 800) * 0.13 = 2 236. The difference is not really that big, but it does.


The last thing that remains to be understood is what codes should be indicated in the 2-NDFL reference in one or another case. After all, the deduction for income tax has its own "pointers".

At the moment they are under the numbers114-125. Most often, the first 3 codes are used. More precisely, 114 (for one child), 115 (for two), 116 (for 3 or more). Invalids are given code 117. All the rest are special cases that are characterized by double deductions. They are not so often in practice. Therefore, many do not even think about them.

income tax on children

As you can see, the income tax on wages with onethe child can be reduced. Not much, but there is such an opportunity. In practice, citizens often enjoy this privilege. What-no, but saving money. Especially if the money is not enough. Legally, you can reduce taxes!

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