Rabotnik, viхodit na osnovnoye mesto raboti v sentyabre mesyatse tekushchego goda iz otpuska po uхodu za rebenkom do 2-3 let. Tak kak NDFL nachislyayetsya narastayushchim itogom s nachala goda, a zarabotnaya plata rabotnika menshe summi, neoblagayemoy NDFL (9*149 775 sum=1 347 975 sum), znachit, s neye INPS ne ischislyayetsya. A s viplati po rayonnomu koeffitsiyentu NDFL ischislyayetsya po minimalnoy stavke 7,5%. Poluchayetsya nezavisimo ot togo, kogda rabotnik viydet na rabotu v tekushchem godu NDFL budet nachislyatsya s summi RK (4*149 775*20%=119 820 sum) i sostavit 8 986,50 sum (119 820*7,5%), yesli rabotnik prorabotal polniy mesyats. Yesli nachislyayetsya NDFL, to, sootvetstvenno, nachislyayetsya INPS 1% v summe 1 198,2 sumov (119 820*1%). Pravilno li proizveden raschet vznosov na INPS? V Navoiyskoy oblasti nachislyayetsya kompensatsiya k zarabotnoy plate rabotnikov po rayonnomu koeffitsiyentu (daleye RK) v protsentnom sootnoshenii v zavisimosti ot regiona.