head of a business or organization to employ you, shall issue an order in which, among other things, a prerequisite is an indication of the size of the wage (salary).All extra charges (additional payments, allowances, bonuses), mainly comprise a certain percentage of salary.
payroll takes place on the basis of the order of the admission of a new employee to work, staffing, time sheet, which keeps records of working time, the employment contract, the provisions about remuneration.Also, the final amount of wages affect orders on bonuses, memos, reprimands, etc.
There are three main types, which conducted payroll (tariff-free, tariff, mixed).When
tariff wage system is charged, on the basis of each individual employee set tariff rates, which in turn depends on the qualifications of the employee, the conditions of quality and quantity of work performed.For example, an employee who is assigned the first digit - is unskilled, the lowest salary of the employee, but the salary must not be less than the minimum wage, which was established by the legislation.Thus, using the tariff system and the tariff prescribed therein coefficients determined level of all employees in the organization.
payroll in budgetary institutions occurs only on tariff grid, and all bonuses, allowances and other mandatory payments are governed by the respective laws and regulations in each industry.
When tariff-free system, each individual employee, depending on their labor contribution, receives a percentage of the profits of the enterprise in which he works.That is, under this system, wages, payroll spending is taken into account professional skills, the experience, the importance of the employee, his skills and ability to achieve the degree of realization of this goal.This form is gaining popularity because it encourages employees to work more efficiently.
When mixed tariff system established employee a fixed salary, to which the results of robots surcharge added or removed penalties.The most common is a form of payment in trade and services, as in these areas simply determined by the efficiency of robots, and accordingly, and wages.
So knowing your salary, bonus, surcharge or the percentage of the profit, you can calculate their wages.But the amount in the "credited" and "paid at hand" is always different, since accrued scrip made retention.The procedure of which is described in the Tax Code Sec.23.
According to the aforementioned Code, the amount of wages, regardless of whether it is paid in cash or in kind, should be retained 13%.However, when calculating the amount of personal income tax should take into account tax deductions.Tax deduction - it is the preferential amount on which tax is not charged.That is, if an employee falls within one of the categories that will put a tax deduction, the tax base (the sum of which account for 13%), reduced by the amount of the deduction.For more information about the amounts and categories of people who put a tax deduction, you can read the article in NC 218.
So, how to accrue salary.To do this, the total accrued salary subtract scrip, if necessary, deductions and the remaining amount is multiplied by 13%, thus, we obtain personal income tax.After that, the total accumulated in the past month (the other provided for in the contract settlement period) subtract the amount of personal income tax and an advance (if being paid) and get the amount of money that must be paid into his arms.
