{
  "$comment": "Machine-readable companion to https://valem.run/calculators/russia/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/russia/net-salary",
  "dataUrl": "https://valem.run/calculators/russia/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Russia net salary model by Valem (https://valem.run/calculators/russia/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/russia/net-salary/verify",
  "country": "russia",
  "countryName": "Russia",
  "formula": "net-salary",
  "formulaName": "Net salary",
  "title": "Калькулятор Зарплаты на Руки — Russia",
  "answer": "Your Russian take-home is annual gross minus NDFL income tax, charged on a five-band marginal scale from 13% to 22%.",
  "lang": "en",
  "currency": "RUB",
  "taxYear": "2025",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "ФНС (nalog.gov.ru)",
      "url": "https://www.nalog.gov.ru",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Годовой доход брутто (RUB)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "ndfl",
      "type": "number",
      "label": "НДФЛ",
      "format": "currency",
      "formula": "($g := grossAnnual; $round((($g < $const.b1 ? $g : $const.b1) * 0.13) + (($g > $const.b1 ? (($g < $const.b2 ? $g : $const.b2) - $const.b1) : 0) * 0.15) + (($g > $const.b2 ? (($g < $const.b3 ? $g : $const.b3) - $const.b2) : 0) * 0.18) + (($g > $const.b3 ? (($g < $const.b4 ? $g : $const.b4) - $const.b3) : 0) * 0.20) + (($g > $const.b4 ? ($g - $const.b4) : 0) * 0.22), 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "На руки / год",
      "format": "currency",
      "formula": "$round(grossAnnual - ndfl, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "На руки / мес",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 1,440,000 RUB/yr (120k/mo)",
      "given": {
        "grossAnnual": 1440000
      },
      "expect": {
        "ndfl": 187200,
        "netMonthly": 104400
      }
    },
    {
      "description": "S3 6,000,000 RUB/yr (500k/mo) — third band binds",
      "given": {
        "grossAnnual": 6000000
      },
      "expect": {
        "ndfl": 882000,
        "netMonthly": 426500
      }
    }
  ],
  "spec": {
    "id": "net-salary-russia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "ndfl": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "b1": 2400000,
      "b2": 5000000,
      "b3": 20000000,
      "b4": 50000000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 1440000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.ndfl",
        "expr": "($g := grossAnnual; $round((($g < $const.b1 ? $g : $const.b1) * 0.13) + (($g > $const.b1 ? (($g < $const.b2 ? $g : $const.b2) - $const.b1) : 0) * 0.15) + (($g > $const.b2 ? (($g < $const.b3 ? $g : $const.b3) - $const.b2) : 0) * 0.18) + (($g > $const.b3 ? (($g < $const.b4 ? $g : $const.b4) - $const.b3) : 0) * 0.20) + (($g > $const.b4 ? ($g - $const.b4) : 0) * 0.22), 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - ndfl, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Зарплата на руки",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Годовой доход брутто (RUB)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "На руки / мес",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "RUB"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "На руки / год",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "RUB"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Расчёт",
              "items": [
                {
                  "label": "Брутто / год",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "RUB"
                },
                {
                  "label": "НДФЛ",
                  "bind": "$.ndfl",
                  "format": "currency",
                  "currency": "RUB"
                },
                {
                  "label": "На руки / год",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "RUB"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Россия 2025: НДФЛ по пятиступенчатой шкале 13/15/18/20/22%, каждая ставка — только к доходу в своей полосе. Страховые взносы платит работодатель. Оценка, не налоговая консультация.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Источники",
              "items": [
                {
                  "label": "ФНС (nalog.gov.ru)",
                  "url": "https://www.nalog.gov.ru",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 1,440,000 RUB/yr (120k/mo)",
        "given": {
          "$.grossAnnual": 1440000
        },
        "expect": {
          "$.ndfl": 187200,
          "$.netMonthly": 104400
        }
      },
      {
        "description": "S3 6,000,000 RUB/yr (500k/mo) — third band binds",
        "given": {
          "$.grossAnnual": 6000000
        },
        "expect": {
          "$.ndfl": 882000,
          "$.netMonthly": 426500
        }
      }
    ]
  }
}