An individual entrepreneur (IE) does not pay a salary to himself, since all profits are his personal funds. But when the first employees appear for individual entrepreneurs, the question inevitably arises of how to calculate wages correctly.
Instructions
Step 1
The calculation of wages is made on the basis of the form and amount of remuneration, which is fixed in the employment contract. It is necessary to determine the number of hours or days worked (with a time-based system) or the volume of services rendered, goods sold (with a piece-rate system).
Step 2
If necessary, various allowances are added to the employee's salary. For example, based on the climatic conditions of the region and working conditions. Also, an individual entrepreneur has the right to charge an employee a bonus for good work results.
Step 3
After the size of the salary has been calculated, the individual entrepreneur can start making payments. The calculated salary must be divided into two parts - advance payment and final payment. An advance payment can be paid in a fixed amount (for example, 5 thousand rubles) or based on the amount of work performed. The procedure and timing of salary payments must be documented.
Step 4
You can give out salaries in cash according to the statement, under the signature of the employee. In Russia, there is a unified form of the statement, which was approved by the State Statistics Committee in 2004. Another option is to transfer the salary to the employee's personal bank account.
For any payment option, the individual entrepreneur must provide each employee with a pay sheet, which reflects the parameters for calculating his salary.
Step 5
From all income (including salary and bonus), it is necessary to transfer 13% to the personal income tax budget (30% for non-residents). The individual entrepreneur acts in this case as a tax agent. In the hands of employees, wages are issued without taking into account personal income tax. In this case, the transfer of personal income tax is made only once a month - on the day of payment of the final settlement.
Step 6
Other deductions may be made from the employee's salary according to the writ of execution - alimony, other penalties, etc., but not more than 70% of the salary.
Step 7
Also, an individual entrepreneur is obliged from his own funds to make deductions for an employee in the PFR and the Social Insurance Fund. On average, the amount of taxes to extra-budgetary funds is about 30%.
