Salaries may be paid in different ways in different organizations. There are cash and non-cash payments, bonuses, bonuses, deductions, compensation. And yet there are some components that are the same for all salaries.
There are three main components of wages: remuneration for labor, incentive and compensation payments. And it is important for both employees and accountants to calculate taxes correctly.
Salary components and its types
The first part is remuneration for work. This is the part of the salary that the employee has earned over a certain period. It can be charged for a certain amount of work, for one hour or another time period, or be fixed for a month.
Compensation payments can be charged for various reasons. For example, for work in particularly difficult climatic conditions, in conditions that deviate from the norm (at night), for business trips or work above the norm. Incentive payments include bonuses, bonuses, surcharges, allowances and other incentive payments.
According to the legislation, there are the following types of wages: tariff rate, official salary, base salary. The tariff rate is set for the fulfillment of a labor standard of a certain complexity per unit of time. Compensation, incentive and social payments are not taken into account.
The job treasure applies to employees who perform job duties in one calendar month. The basic one is the minimum salary of an employee of a state or municipal institution.
The Labor Code of the Russian Federation (Part 3, Art. 133) establishes that the monthly wage of an employee who has fully worked for a given period and fulfilled labor standards cannot be lower than the minimum wage. From 01.01.2014 the minimum wage is set at 5554 rubles.
Tax
Whatever salary you receive, the following taxes are necessarily deducted from it. First of all, the tax on personal income, which is 13%. For example, your salary is 20,000 rubles. You will receive 17,400 rubles in your hands. All other payments to the state are the burden of the employer, who pays the following contributions:
- to the pension fund - 26%, - to the compulsory health insurance fund - 5.1%, - to the social insurance fund - 2.9%, - for injuries - 0.2%.
The employer pays for injuries even if you are an office employee. Otherwise, other payments are charged. The total amount of taxes is 34.2%.
If all of the above transfers were paid by you yourself, then instead of 20,000 rubles, you would receive 26,840 rubles at once.
