In the global economy, there are several ways to levy taxes on income. In our country, most employers withhold 13% from the wages of employees working under an employment contract, a civil law contract. But some enterprises provide for withholding after income is received, when the employee independently reports to the inspectorate and pays tax.
It is necessary
- - staffing table;
- - time sheet;
- - production calendar;
- - calculator.
Instructions
Step 1
The amount of wages is set for employees in accordance with the contract. The remuneration, as a rule, consists of a salary, allowances, additional payments, bonuses. They are permanent, therefore they are subject to personal income tax. Calculate the wages of the employees. When a specialist has worked for a full month, take into account the salary, the amount of which is determined by the approved staffing table.
Step 2
In the case of an incompletely worked month, calculate the number of working days in a particular month. Use a production calendar for this. Divide the salary by the result obtained. So, you will calculate the average daily earnings.
Step 3
Count the number of days worked. Use the production calendar, which is usually maintained by a personnel officer or timekeeper, if the last position is provided for by the staffing table.
Step 4
Multiply the number of days fully worked by the average daily earnings. The result is a proper monthly salary.
Step 5
As a rule, a bonus is paid to employees. If the remuneration is monthly and does not depend on the number of days worked, add the bonus assigned by the head of the department where the specialist works to the salary. When the amount of the bonus depends on whether or not the norm has been fully developed, then divide the amount by the number of working days at the norm. Multiply the result by the number of days worked.
Step 6
Salary, sum up the premium among yourself. If the employee is entitled to a bonus for seniority, additional payment for harm, add their amounts to wages. Subtract 13% of the employee's earnings from the calculated remuneration.
Step 7
On the day of settlements with employees on wages, transfer the personal income tax withheld from employees' income. When issuing a certificate 2-personal income tax, enter the calculated tax in the withholding column.
Step 8
When fulfilling obligations of a civil nature, the employer will generally withhold tax in this manner. But some companies don't. Accordingly, the employee fills out a declaration. It indicates income, calculated tax. The latter is transferred to the state budget.
