What are the components of the salary
What are the components of the salary
In different organizations the salary canpaid in different ways. 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 componentswages: remuneration for work, incentive and compensation payments. And it's important for both employees and accountants to properly calculate taxes.
Components of salaries and their types
The first part is remuneration for work. This part of the salary for which the employee has worked for a certain period. It can be charged for a certain amount of work, for one hour or other time period or be fixed for a month. Compensation payments can be accrued 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. For incentive payments are bonuses, bonuses, surcharges, allowances and other incentive payments. According to the legislation, there are the following types of wages: tariff rate, salary, base salary. Tariff rate is set for the fulfillment of the labor norm of a certain complexity per unit time. Compensatory, incentive and social benefits are not taken into account. The treasure trove is applied to employees who perform official duties for one calendar month. The basic is the minimum salary of an employee of a state or municipal institution. The Labor Code of the Russian Federation (Part 3, Article 133) establishes that the monthly salary of an employee who has fully worked during a given period and has fulfilled labor standards can not be lower than the minimum wage. Starting from 01/01/2014, the minimum wage is set at 5554 rubles. Taxes
Whatever salary you would receive, fromthe following taxes must be deducted. First of all, the tax on personal income, which is 13%. For example, your salary is 20 000 rubles. On your hands you will get 17 400 rubles. 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%. For injuries, the employer pays even if you are an office worker. Otherwise, other payments are accrued. The total amount of taxes is 34.2%. If all of the above listed payments were paid by you, then instead of 20 000 rubles per hand, you would receive immediately 26 840 rubles.
