How the Russia net salary calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Годовой доход брутто (RUB) | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| НДФЛ | ndfl | ($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)) |
| На руки / год | netAnnual | $round(grossAnnual - ndfl, 2) |
| На руки / мес | netMonthly | $round(netAnnual / 12, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
b1 | 2400000 |
b2 | 5000000 |
b3 | 20000000 |
b4 | 50000000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 1,440,000 RUB/yr (120k/mo)
given grossAnnual | 1440000 |
|---|---|
expect ndfl | 187200 |
expect netMonthly | 104400 |
Case 2 — S3 6,000,000 RUB/yr (500k/mo) — third band binds
given grossAnnual | 6000000 |
|---|---|
expect ndfl | 882000 |
expect netMonthly | 426500 |
Sources
- ФНС (nalog.gov.ru) · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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