It is clear that in the total wage that the employee receives “on hand”, there is some basic basis, let us call it the salary necessary for a person to be able to satisfy his primary needs. There is even such a term – the minimum cost of living. The relevant authorities recount it and publish it on a quarterly basis. In the Tomsk Region, for example, it amounts to 8,815 rubles in the third quarter of 2014. At the same time, this indicator serves as a signal beacon for entrepreneurs in determining the minimum wage.
In our calculations today, for the minimum amount of labor, we will accept 10,000 rubles and deal with how much the employee will receive “in his hands”, how much the regional budget and various funds, and in general how much one employee “costs” for business . To begin with, we will make it clear that 10,000 rubles is the so-called accrued wage, which is divided into two parts. The employer is obligated to transfer 13% of it to the regional budget as a tax on personal income (PIT). The remaining 87% is the real income of the employee “on hand”. Continue reading