How taxes are calculated: income, method and the base of social payments

How to start a calculation

1. Open the "Taxes" section;
2. In the row of the month you need, click "Calculate" and confirm the action;
3. If a calculation already exists, the button is called "Recount": the new calculation replaces the previous one for that month.

One calculation is stored per month. Recalculate a month if the data changed: an AVR was added, a Contract was completed or terminated, the exemptions or the accounting method changed.

Where the income comes from

In the settings on the right, choose the income accounting method:

• According to completed Contracts — income is counted in the month the Contract is completed. Suitable if you close each Contract with a Service acceptance act. It counts: the amount of one-time and monthly Contracts in the month of their completion; terminated Contracts in the month of termination (with no refund — the whole amount, with a partial refund — the amount minus the refund, with a full refund — nothing);
• According to the concluded Contracts — income is counted in the month the Contract was concluded (by its date). Suitable if you don't close Contracts with acts. One-time and monthly Contracts are counted (created, in progress and completed), and terminated ones at their full amount: refunds are not deducted.

With both methods, the income from Contracts with the "By work" payment type is taken from the AVR amounts in the month of the act's date. So such Contracts need AVRs (generating them is available on the "PRO" plan).

The base for social payments

IPN is always calculated from the real income for the month. OPV, OPVR, SO and SN can be calculated from a declared base: enter it in the "Social payments base" column before calculating. The declared base can't be lower than the minimum wage for that month. If the field is empty, the payments are calculated from the real income.

Social payments are calculated within the maximum bases: with a small income — from the minimum base, with a large one — not above the maximum. OSMS is calculated from the minimum wage, not from income.

How exemptions are taken into account

If you have a tax exemption in effect for that month, the corresponding tax is not charged and a dash is shown in the table (see the article on tax exemptions for details).