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Salary, personal income tax

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”.

Further, the employer must transfer social contributions to various funds (pension fund, regional and federal social insurance funds) in the total amount from 26% to 34% of the amount of accrued wages. That is, in our example, from 2,600 rubles to 3,400 rubles. The amount of contributions depends on the type of activity. And there are curiosities.

For example, if you train someone to work on a computer, then you “fall” under 26%, and if you do the same, but under a consultation contract, you will already pay 34%. As a result, we get the following: in order to pay 8,700 rubles to one employee, we must incur expenses in the amount of 12,600 to 13,400 rubles. And one third of these expenses (31-35%) we give in the form of taxes and contributions. The amount is decent, and it is not surprising that some entrepreneurs do not want to show the state real benefits to employees, limiting themselves to a “minimum wage”. Let me remind you that a few years ago (until 2011) the total amount of contributions to funds for most categories of small businesses was no more than 15%.
numbering-small.pngMotivation and stimulation

It is clear that on one salary part the employee will not “last” for a long time. It is necessary to interest him in some other part, and it is desirable that this part depended on the results of his work. This may be a bonus, and percentage of sales, and piece-rate wages, and other measures that stimulate the employee to increase productivity and quality of labor. In general, both the literature and the Internet describe different views on what motivation and stimulation are and how they differ from each other. For the Rule of Five Wallets, the following is important:

motive – the intangible motivation (desire) of the employee to satisfy his needs, why he does it;
a stimulus is a material indicator clearly expressed in money, what it does it for.

The incentive system, therefore, includes all types of material compensation (salary + interest + bonuses + compensation + permits to the sanatorium + other types requiring financial expenses). That is, all that “salary” wallets of a business consist of. The system of motivation to work, respectively, consists of intangible motivators – career growth, diplomas, authority and respect. Of course, all this is necessary, but this is not an economic task, therefore, we will leave this system to the conscience of the “personnel specialists”, and we will only operate with material costs.

So, we will make an important conclusion for the entrepreneur: a “salary” wallet is not only a salary, it is the total cost of “maintaining” and stimulating our employees. Moreover, as practice shows, the stimulating part of the employee’s salary becomes effective and actually stimulating, if it is at least equal to the salary (permanent) part or even exceeds it. That is, if business opportunities (created value) allow you to bear the cost of an employee of 50,000 rubles, then:

1. subtract contributions to funds (26%) – 10 318 rubles;
2. subtract personal income tax (13%) – 5,159 rubles;
3. The remaining 34 523 rubles will be divided into three.

It turns out that we can safely promise the employee 11,507 rubles as the basic, permanent part of the salary, as much as the stimulating one, provided that the employee effectively and efficiently fulfills his tasks or duties. And the rest is, firstly, a “safety cushion” (suddenly the business will earn less than expected), and secondly, another incentive part in the form of a bonus for achieving overall results (fulfilling business plans). A logical question: how do you know that we can afford to plan a certain amount for a specific employee?


AUP – administrative staff

Let us examine this question on the example of the good old bit system.

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