Tax status of individuals and withholding Personal Income Tax (НДФЛ)

Contractors may cooperate with us under various tax statuses, including the status of an individual. In this case, the personal income tax (PIT) is calculated and paid by the tax agent – MadeTask. For such payments, completing KYC is required.

When Personal Income Tax (НДФЛ) is withheld

Personal Income Tax (НДФЛ) is withheld only on payments to individuals made to Russian bank cards and Yoomoney accounts. If the payment is made via other methods (for example, a foreign bank card), no tax is withheld.

Personal Income Tax (НДФЛ) rates

The tax is calculated according to a progressive rate:

13% for annual income up to 2.4 million rubles
15% for income from 2.4 million to 5 million rubles
18% for income from 5 million to 20 million rubles
20% for income from 20 million to 50 million rubles
22% for income over 50 million rubles

How Personal Income Tax (НДФЛ) is withheld

When requesting a payment, contractors can see the percentage of tax that will be withheld. PIT is automatically calculated and withheld from each payment to Russian bank cards and Yoomoney accounts.

Personal Income Tax (НДФЛ) declaration

At the end of the year, an annual report is generated with data for each contractor. Information about income and tax payments can be tracked in the personal account of the Federal Tax Service (ФНС).

Personal Income Tax (PIT): Checking Status in the Personal Account

Selecting a new status

The contractor logs into their personal account on the MadeTask website and goes to the "Settings" → "Tax Status" section. They choose one of the available options (self-employed, individual entrepreneur, individual). To pay PIT, it is necessary to select "individual."

Confirming changes

-The contractor enters their data.

-Confirm the change by clicking the "Submit" button.

-If the contractor has previously added a Russian bank card, the system will prompt them to immediately verify their tax status. If no card is added, the verification will be required after the card is added.

Processing the request

If the status is under review, a notification will appear indicating that the request is being processed.

Notification of the result

The contractor will receive a notification about the status change in the "Settings" tab.

In case of a rejection, the reason will be displayed along with possible actions.