Personal income is determined in the following way. What is personal income: sources of formation and its indicators

06.01.2024

E - 8 Lesson 4
What does personal and family income depend on?
Lesson type: study and initial consolidation of new knowledge.
Lesson methods: lecture - conversation, workshop.
Lesson objectives:
- introduce such concepts as: the structure of income of the population, the structure of personal income, human capital;
- learn to calculate personal and family income, read charts and graphs illustrating the structure of income;
- develop an understanding of the impact of education on a subsequent career and, accordingly, on personal income.
During the classes
I. Org. moment.
II. Checking homework
Theory survey
III. Discussion of basic concepts.
Subjective factors affecting income:
Firstly, these are the mental abilities of a person - how abilities were able to be developed in the family, kindergarten, school. Therefore, it is important to engage in intellectual development at every stage of life.
Secondly, this is the education (general and special) that a person managed to obtain. It is especially important to master a specific profession and become a high-class specialist in your profession. To do this you need to study a lot and constantly.
Thirdly, these are human physical capabilities, given by nature and developed by training (human physical capital).
Fourthly, this is a person’s work experience - all the knowledge and skills that he acquired during the period of employment after graduation.
Fifthly, it is luck when getting a job.
Human capital is all those talents, skills and knowledge that can be usefully used by the employer and for which a person has the right to demand payment.
It can also be noted that the amount of wages a person receives depends on the following indicators:
the size of its human capital;
the risk associated with his work;
favorable conditions for the sale of his labor services;
price level for goods and services in the country;
good luck finding a job.
IV. Problem solving.
1. Imagine that your family’s total income is 55 thousand rubles. per month. It includes the father’s salary (35 thousand rubles) and the mother’s allowance for caring for her one-year-old brother (7 thousand rubles). You have an apartment inherited from your grandmother, which your parents rent for 8 thousand rubles. A few years ago, my parents bought shares of a stable company and received a dividend of (in monthly terms) 5 thousand rubles. What is your family's income structure (in%)?
2. Imagine that in an ordinary Russian family of schoolboy Ivan Serov there are six people: mother, father, Ivan himself, his older sister and grandparents, who are retired. Grandmother continues to work as a teacher at school and receives a pension of 9 thousand rubles. and salary 15 thousand rubles. Grandfather receives a pension of 12 thousand rubles, as well as social benefits as a disabled veteran of the Afghan war of 3200 rubles. The father works at a factory and receives a salary of 29 thousand rubles, and the mother is engaged in private entrepreneurship (runs a small flower shop) and earns an average of 25 thousand rubles. per month. Ivan’s sister studies at the university and receives a scholarship of 1,500 rubles. Ivan himself is in school and does not yet have his own income, but his grandmother gives his grandson 10% from his pension, and his grandfather gives 20% from his pension. How many rubles is the total income of the Serov family and how many rubles is Ivan’s income?
Answers:
55 thousand is 100% of our income;
35 thousand - 63.64% is salary;
7 thousand - 12.73% is benefits;
8 thousand - 14.54% is income from property (apartments);
5 thousand - 9% is a dividend.
2. Total income of the Serov family: 9 thousand rubles. (T.V.’s pension) + 15 thousand rubles. (T.V.’s salary) + 12 thousand rubles. (P.F. pension) + 3200 rub. (P.F. allowance) + 29 thousand rubles. (salary V.E.) + + 25 thousand rubles. (S.P. income) + 1500 rub. (Ira’s scholarship) = 94,700 rub.
Ivan’s income: 10% of 9 thousand rubles. = 900 rub. and 20% of 12 thousand rubles. = 2400 rub.,
total 900 +2400 = 3300 rub.
V. Summary
1. The amount of wages is influenced by many factors.
2. The most important factor influencing future income is education.
3. To qualify for high wages, you must have a large supply of human capital.
Homework.

Probably every person has heard the term personal income at least once. But it is unlikely that ordinary citizens realize the significance of this important financial indicator.

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How is personal income calculated in 2019? The personal income of citizens throughout the state plays a very significant role.

The level of this financial indicator affects the overall welfare of the country. But how is the amount of personal income determined, how to correctly calculate its value in 2019?

General points

The macroeconomic condition of any country is assessed by basic aggregate indicators. There are quite a lot of such indicators and the main methods for calculating them are based on income and expenses.

The different types of income include:

Personal income of citizens is a very significant indicator in macroeconomics. By calculating the personal income of the population, the level and efficiency of economic development is determined.

Definition

Personal income is the amount of money due to a citizen before deducting taxes and other monthly payments to the state budget.

On a global scale, personal income is a tool for ensuring the lives of citizens and the main factor in the development of the production sector.

But in addition, there are other, no less significant functions:

Economic

From an economic point of view, the concept of personal income does not apply to an individual, but to the population as a whole.

This takes into account the use of various resources and the division of citizens into social groups to which transfer payments are made.

According to the definition in economics, personal income is all cash receipts for a certain billing period.

There are three main categories:

Accounting

From an accounting perspective, personal income refers to the income of an individual entrepreneur or legal entity. Income is recognized as an increase in the level of benefits of a material nature due to the receipt of funds or the repayment of debt obligations, due to which the capital of the entity increases.

In this case, income includes both systematic payments to the enterprise and one-time payments. Moreover, the amount of personal income is determined before taxes and other contributions are paid.

Legal grounds

From the point of view of relevance, the concept of personal income for citizens becomes an integral element in taxation.

The regulatory standard in this case is where the types of income and the procedure for their taxation are determined.

One of the types of direct taxes of citizens in the Russian Federation is the personal income tax. calculated as a percentage of the total income of citizens minus amounts not subject to taxation ().

The amount of funds remaining after deducting these payments will be disposable income.

That is, the amount of funds that a citizen can dispose of at his own discretion is the value that personal disposable income represents.

How is size calculated using the formula?

The resulting amount will be the required personal income. When determining this, tax payments and similar monthly payments are not deducted.

From an economic perspective, personal income is calculated based on special formulas. For example, the total amount of national profit for the billing period is determined.

Taxes and insurance fees are subtracted from the available value. Next, the amount of accrued dividends, transfers, and interest is added to the resulting indicator.

Video: how to double the income of a printing house owner

But macroeconomic calculations are of little use to the average citizen. It's more of a theory. It is impossible to calculate the income of an individual in this way.

Therefore, to determine personal income, two different formulas are used, depending on the purpose of the calculation.

On a national scale, personal income is calculated using the following formula:

This formula is used mainly to determine the level of economic well-being of the population.

This type of calculation is convenient to use for comparing indicators over time, when you need to assess the consequences of economic changes or the implementation of certain programs.

For an individual person, the formula for determining personal disposable income is the following calculation:

Factors influencing the indicator

Personal income of the population can change under the influence of a wide variety of reasons. Conditions that affect the amount of income include wages, price changes, the ratio of supply and demand, etc.

All factors influencing the amount of personal income can be classified as follows:

Socio-political	Changes in the sphere of work, finance, investment, law, social security are fundamental in this case
Socio-demographic	What matters here is the gender and age of the population, the level of professionalism, and the ability to reproduce new labor units.
Social and professional	This is the presence of a specialty, the type and demand of the profession, the level of education, qualifications and experience
Social status	The factor is characterized by the degree of participation in social activities and belonging to a certain group of the population - children, students, workers, individual entrepreneurs and other categories
Socio-economic	This factor has the greatest impact on the amount of personal income. The economic impact is determined by the type of employment, working conditions, and taxation. Market pricing issues play an important role. Thus, rising prices in the absence of changes in wages invariably affects the personal income of citizens

What deductions can there be?

If we consider the types of deductions from personal income, then this should be done in relation to the following classification:

If we are talking about nominal personal income, then no deductions are taken into account in the calculation. Only the amount of income received matters.

When determining disposable income, taxes are deducted:

personal income tax;

Article 8. Deductions from gross income

1. When determining taxable income, deductions provided for by this Law (deductible income, personal deductions and expenses) may be made from total income.

2. The same amount can be deducted from total income only once.

Article 9. Income deducted from total income

When determining taxable income, the following are deducted from the taxpayer’s total income:

a) income of military personnel and persons equivalent to them related to military service;

b) compensation payments within the limits established by the legislation of the Republic of Armenia, with the exception of compensation payments for unused vacation upon dismissal from work;

c) property and funds received from individuals in the order of inheritance and vision in accordance with the legislation of the Republic of Armenia;

d) the amount of assistance provided to individuals in cash and in kind from funds registered in the manner prescribed by the legislation of the Republic of Armenia and registered with the tax authorities of public organizations, including organizations of the disabled, charitable, religious organizations, organizations not pursuing the goal of making a profit, as well as trade unions - within the limits of their statutory activities;

e) amounts of assistance issued on the basis of decisions of the Government of the Republic of Armenia, territorial bodies of state administration and local self-government, as well as by foreign states and international interstate (intergovernmental) organizations;

f) the cost of food allowance, as well as the amounts paid in return for this allowance;

g) funds received free of charge, which are considered grants in accordance with the procedure established by law;

h) amounts received by individuals from the sale of property owned by them, with the exception of amounts received from the sale of property as a result of entrepreneurial activity;

i) a positive difference between the nominal value of privatization certificates and the price of their acquisition in the case of the acquisition by individuals of privatization certificates and their investment in the manner prescribed by law;

j) scholarships paid by the state to students of higher educational institutions, graduate students, students of secondary special and vocational educational institutions, students of religious educational institutions, as well as scholarships assigned by these educational institutions or organizations specified in subparagraphs "d" and "e" of this articles;

k) insurance compensation;

l) accrued and (or) paid interest or other compensation on bank deposits, certificates of deposit of individuals;

m) income from securities in accordance with Article 10 of this Law;

o) amounts received in the manner prescribed by this Law as compensation for damage, with the exception of compensation for lost income;

o) the amount of vacation pay paid upon dismissal from work in accordance with the legislation of the Republic of Armenia;

p) additional pensions paid on the terms of voluntary pension insurance;

c) amounts of one-time assistance paid in the event of the death of an employee or any of the employee’s family members;

r) prizes for athletes who won international competitions and competitions as part of the national team of the Republic of Armenia;

s) monetary winnings of lottery participants carried out in the manner and under the conditions established by the legislation of the Republic of Armenia, up to ten thousand drams for each payment;

f) the value of cash prizes received at competitions and competitions up to ten thousand drams for each payment.

x) interest payments for servicing targeted loans received as collateral for buildings erected by individuals for the purpose of individual housing construction.

Article 10. Deduction of income from securities

1. When determining taxable income, the total income of the taxpayer, unless otherwise established by this article, is reduced by the amount:

a) dividends received. In the context of this Law, a dividend is considered income from participation (participation, share, share) in the authorized capital of a legal entity or in an enterprise that does not have the status of a legal entity;

b) income from treasury bonds in the form of interest or upon their repayment - in the form of a discount;

c) income in the form of interest on bonds or other securities confirming the deposit;

d) income from the alienation of treasury bonds and other government securities, from their exchange for other securities or from other similar transactions;

e) income from the alienation of bonds or other securities confirming a loan or deposit from their exchange for other securities or from other similar transactions.

2. Income provided for in paragraph 1 of this article is not deducted from total income if:

a) are obtained from the alienation of a bill, check or other payment security issued as a means of payment, or

b) are actually received as remuneration for goods, works or services or replace such remuneration, regardless of the fact of a real deposit or loan against a security.

3. A taxpayer considered to be an independent investment broker or dealer may reduce his total income by the amount of income established by subparagraphs “d” and “e” of paragraph 1 of this article if:

a) in the registration journal (or in another place where transactions are registered) of the taxpayer, before the end of the business day of its acquisition, the security was registered as a security acquired for the purpose of deposit, and

b) the latter does not alienate the security within twenty-four months after its acquisition. In the context of this subclause, alienation also includes the transfer of a security as collateral, its transfer under the right of alienation to trust management, its transfer to another person under a power of attorney providing for the right of alienation, or another transaction that, at the time of its completion, confirms the disguised actual alienation of the security to another person.

4. If a taxpayer has the right to a reduction provided for in this article and, in accordance with any other article of this Law, deducts the purchase price of a security from his total income, then in accordance with subparagraphs “d” and “e” of paragraph 1 of this article, he can reduce your total income only by the amount of the difference between the purchase price of this security and the income (revenue) received from the sale.

Article 11. Income from agricultural products

1. When determining taxable income, the total income of taxpayers engaged in agricultural production is reduced by the amount of income received from the sale of agricultural products, as well as by the amount of income received from other activities, if the share of the latter in the income received from agricultural and other activities , does not exceed ten percent.

2. In the context of this article, agricultural products are those obtained through the biological modification of animals or plants for final or intermediate consumption:

Cereals and legumes,

Industrial crops,

Tubers, vegetables, melons and greenhouse products,

Forage crops for field cultivation,

Other feed products,

Products of gardens, vineyards, perennial plantings and floriculture,

Tree and shrub seeds, fruit seeds,

Seedlings of trees and shrubs,

Tree and shrub seedlings,

Cattle products,

Pig products,

Sheep and goat products,

Poultry products,

Products of horse breeding, donkey breeding and mule breeding,

Reindeer and camel breeding products,

Products of rabbit breeding, fur farming and hunting,

Products of fishing, mead making, sericulture, artificial insemination.

3. If it is impossible to accurately calculate income received from agricultural products, it is calculated on the basis of data from net cadastral income, approved in the manner established by the legislation of the Republic of Armenia.

4. The benefit established by this article is not provided to taxpayers engaged in agricultural activities of an industrial nature (greenhouses and fur farms, livestock complexes, agricultural complexes, poultry factories and others) and part of the income received from the sale of agricultural products that have undergone industrial processing. The classification of agricultural activities as agricultural activities of an industrial nature is carried out on the basis of characteristics determined by the Government of the Republic of Armenia.

Article 12. Pension payments, employment and social benefits

insurance

1. When determining taxable income, total income is reduced by the amount of pension payments, employment payments and compulsory social insurance payments made at the expense of the taxpayer.

2. The reduction specified in paragraph 1 of this article in the cases established by this Law is calculated and carried out with a preliminary deduction from the total income of the amounts of expenses established by this Law associated with the receipt of certain types of income.

Article 13. Charitable and other gratuitous contributions

When determining taxable income, total income is reduced by the amount of the cost of funds (goods and (or) funds) transferred (provided) to the organizations listed in this article, services provided to them, but not more than five percent of taxable income calculated in accordance with this Law, and exactly:

a) public and religious organizations, political parties of the Republic of Armenia;

b) condominiums, those organizations not pursuing profit, which are organized and operate exclusively for religious, charitable, scientific purposes, testing for the purposes of public safety, environmental protection, development and promotion of literature, culture and education, consumer protection, stimulation and organizations of amateur sports, protection of human rights, women, children and the elderly;

c) libraries, museums, secondary schools, boarding homes, homes for the elderly, orphanages;

d) psychiatric and anti-tuberculosis dispensaries and hospitals.

Article 14. Personal deductions from gross income

1. When determining taxable income, the taxpayer’s total income in the tax year is reduced by an amount of eight thousand drams for each month the income was received.

2. The total income of a taxpayer in a tax year is additionally reduced by an amount of twenty thousand drams for each month of income if it is received by the following individuals:

a) National heroes of the Republic of Armenia, Heroes of the former Soviet Union, persons awarded the Order of Glory of three degrees;

b) disabled people of the Second World War and persons who became disabled as a result of wounds, contusions, mutilations received while defending the Republic of Armenia, the former USSR or while performing other military duties or as a result of an illness associated with being at the front, disabled people from among former partisans, and others disabled people who, according to pension legislation, are equal to the above categories of military personnel;

c) heroine mothers - according to the legislation of the Republic of Armenia of the former USSR;

d) participants in the Second World War, as well as those military personnel - participants in other military operations to defend the former USSR, who served in military units, headquarters and institutions that are part of the active army, and former partisans;

e) disabled people since childhood, disabled people of groups 1 and 2;

f) persons who became ill or suffered radiation sickness as a result of accidents at nuclear facilities, who participated in the liquidation of such accidents within the exclusion zone, who were engaged in the operation of nuclear facilities or other work during the liquidation of the consequences of the accident.

3. The total income of a taxpayer in a tax year is additionally reduced by an amount of eight thousand drams for each month of income if it is received by the following individuals:

a) parents and spouses of military personnel who died in defense of the Republic of Armenia and the former USSR or in the performance of other military duties, as well as civil servants who died in the line of duty;

b) military personnel who performed military duty during military operations in foreign countries;

c) one of the parents (at their choice), spouse, guardian, who is maintaining a disabled person living with him or her who requires constant care since childhood, a disabled person of group 1;

d) disabled people of group III who are supported by parents receiving an old-age pension or minors.

4. The total income of parents and guardians in the tax year is additionally reduced for each month of income in the amount of one thousand drams for each child (up to the age of 18 years, and for students and full-time students 24 years old), for each ward, not having an independent source of income (under care). This procedure remains in effect until the end of the year in which children turn 18 years old and students turn 24 years old, as well as in the event of the death of children of wards. The reduction in total income provided for in this paragraph is provided to both spouses, as well as to the guardian (trustee).

The reduction in the total income of individuals is carried out starting from the month when the child was born or when the individual acted as a guardian.

5. If an individual has the right to one or more reductions provided for in paragraphs 2 and 3 of this article, the total income is reduced by the amount of the largest deduction.

6. When determining the taxpayer’s total income for each month of receipt of income, the amount of personal deduction from the income received is deducted only once by one tax agent in the manner specified in subparagraph “b” of Article 17 of this Law.

Article 15. Expenses

1. When determining taxable income, in addition to the deductions provided for in this chapter, total income is also reduced in terms of income received from entrepreneurial activities and the execution of civil contracts, by the amount of necessary and documented expenses, based on the declaration submitted by the individual. Necessary expenses are those directly and exclusively related to the generation of income.

2. The requirements for documented expenses are established by the Government of the Republic of Armenia.

3. When determining taxable income, total income may also be reduced in terms of incurred and undocumented expenses by an amount of five percent of income received from business activities and from the execution of civil contracts, but not more than half a million drams.

Article 16. Procedure for making deductions

Individuals carry out the deductions from their total income established by this Law independently and reflect them in the annual income declaration in the manner prescribed by law, with the exception of cases provided for in Article 17 of this Law.

Article 17. Deductions carried out by a tax agent

When paying income to an individual, the tax agent makes deductions from these incomes in the amount of:

a) income paid by him to an individual, established by Articles 9, 10 and 11 of this Law,

b) at the request of the taxpayer - with the deduction provided for in Article 14 of this Law - when an individual submits a written announcement of failure to comply with this deduction from income received from other tax agents. The deductions provided for in paragraphs 2, 3 and 4 of this article are carried out by the taxpayer on the basis of documents (copies thereof) submitted in the manner prescribed by law, confirming the right to these deductions;

c) mandatory payments established by Article 12 of this Law, if the obligation to calculate, withhold and collect the amount of these payments in the manner established by the legislation of the Republic of Armenia is borne by the tax agent paying income to the individual.

Cumulative income is income that includes all of a person’s funds received over a certain period of time, regardless of the source of receipt. To calculate total income, you can take into account a quarter, a month, a half-year, or a year (for example, when filling out income statements, annual calculation is required). As a rule, it is recommended to add up the income received by a person during a period called a tax year.

Total income of a person

It is interesting that the concept includes salary, pension, and profit from any private entrepreneurial work aimed at generating income, and funds resulting from inheritance, donation, payments, and the sale of various types of movable and immovable property. Even loans provided by banks and other similar lending institutions are grouped under the phrase “total income”. When calculating total income, it is customary to sum up income in both monetary and intangible equivalents, which, according to accepted norms and rules, are measured in official state prices, and in the absence of such, in established market prices.

Family total income

On the scale of an individual family, total income is usually considered to be the sum of the income of each family member. When calculating it, according to the law, there is no need to mention social assistance and subsidies received from government agencies, budget funds expressed in the form of financial aid, alimony paid to children. Such calculations are often used to classify families as low-income and to qualify them for all kinds of benefits and subsidies associated with numerous social support programs.

Total income of a legal entity

For enterprises, total income is usually understood as the total amount of revenue earned by legal entities over the past period. In the general case, it is equal to the product of the formed price indicators and the volumes of goods or services already sold.

The main item of the total income of any state is the profit received from transfers of taxpayers registered on its territory; among other things, the country’s income usually includes all kinds of transfers and transfers made by other states and various international organizations and special funds, income from any internal activities, works and services aimed at receiving funds from abroad. The total income of a country is the total amount of funds received by all its citizens, or, as they are also called, residents.

In some cases, an objective assessment of the financial condition and solvency of not an individual person, but his entire family in which he lives, is necessary. This may be required, for example, to obtain a loan or various types of subsidies, including to pay for housing and communal services. In these cases, the monthly total family income is used as such a criterion.

What does total income consist of?

To obtain a mortgage loan from a bank, it is required that the monthly payment does not exceed 35% of the total family income.

When determining total income, each member must take into account all cash receipts received by him. The total amount should include:
- wages, taking into account the bonuses received per month, additional payments, cash bonuses and rewards, and even financial assistance, the amount of which is usually not even paid to personal income tax;
- all benefits received for the month - day off, for a child, for temporary disability, for pregnancy and childbirth, for the period of parental leave and unemployment;
- received alimony, scholarships, pensions, military allowances, monthly insurance payments;
- income from any type of commercial activity;
- amounts paid monthly to citizens as part of social support for payment of housing and communal services and apartments;
- amounts received in the form of interest on deposits in banks;
- income from the rental of property, as well as from the sale of real estate and other property: securities, cars, etc.;
- payments from regional and local budgets;
- income from copyright and contract agreements;
- amounts of money that were received as a gift or by inheritance.

The monthly gross annual income is calculated taking into account the coefficients and allowances that are paid by law for work in areas with difficult climatic conditions.

What amounts will not be included in total income?

Video on the topic

Profit and income are key indicators of the effectiveness of a company's financial and economic activities; its profitability and solvency depend on them. There are a number of important differences between these concepts.

The concept of net income and its difference from profit

In Russian, the concepts of net income and profit are identical, while in Russian there are a number of differences between them. The concept of net income is broader than net profit.

Net sales revenue is calculated as gross sales revenue minus the cost of returned merchandise and discounts.
For an individual, net income is income after taxes, deductions and credits have been subtracted.

Profit is the target of a company's work, which stimulates its further activities; it is the part of annual income or revenue that remains after reimbursement of the costs of production and sales of products. There are gross, net and marginal profits.

Gross profit is generated from three sources, including:

Profit from sales of products, which is calculated as the difference between revenue from sales of products (excluding VAT and excise taxes) and its cost;

Profit from the sale of material assets is the difference between the sale price and the costs of their acquisition;

Non-operating income (income from securities, equity participation, rental of property).

Net income is a company's profit before dividends are paid. It is calculated as the difference between the company's total income and expenses (for example, the cost of goods) that it incurred in the course of its activities, then depreciation, taxes, penalties, and loan payments are subtracted from this indicator. Net income can be found on the income statement. It is a key indicator of a company's performance and is also used to determine earnings per share.

Contribution margin is defined as the positive difference between net sales income and the cost of products or services sold.

It is also worth distinguishing between accounting and economic profit. If the accounting account takes into account only expenses allowed by law, then the economic account also takes into account other informal expenses of the entrepreneur (for example, corruption, additional bonuses to employees).

Thus, net profit is always less than net income.

Annual income concept

Annual income is a broader concept than net income. At its core, it is close to the concept of annual revenue. It represents the amount of money a company receives from selling goods and services to its customers in a year. Revenue is always greater than net profit, because... includes all costs incurred by the company during the production and sales process.

Sources of annual income may be revenue from sales of goods or provision of services, from investment or financial activities. The decisive significance belongs to the income received from the main activity, because It is he who determines the meaning of the enterprise’s existence.

The amount of annual income depends on the effectiveness of the company’s assortment, sales, pricing and marketing policies.

Income, after taxes, can be used for consumption and investment purposes. The consumption fund is used for wages and other payments. The investment fund serves as a source of development of the company and diversification of its activities.

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