Salary, personal income tax, contributions to the FIU and FSS
It is clear that in the total wage, which the employee receives “on his hands”, there is some kind of basic basis, let’s call it the salary necessary for a person to be able to satisfy his primary needs. There is even such a term – the minimum subsistence level. The relevant authorities recount it quarterly and publish it. In the Tomsk region, for example, in the third quarter of 2014, it amounts to 8,815 rubles. At the same time, this indicator serves as a signal beacon for entrepreneurs in determining the minimum wage.
We, in our current calculations, will take 10,000 rubles for the minimum amount of labor and figure out how much an employee will receive in his hands, how much the regional budget and various funds, and in general, how much one employee “costs” for the business . To begin, let us firmly understand that 10,000 rubles is the so-called accrued wages, which are divided into two parts. 13% of her employer is obliged to transfer to the regional budget as a tax on personal income (PIT). The remaining 87% is the real income of an employee “on his hands.”
Further, the employer is obliged to 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 teach someone to work on a computer, then you “get” under 26%, and if you do the same, but under a consultancy 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 bear the expenses in the amount of 12,600 to 13,400 rubles. And one third of these expenses (31-35%) we pay in the form of taxes and contributions. The value is decent, and it is not surprising that some entrepreneurs do not want to show the state real payments to workers, limited to the minimum salary. Let me remind you that several years ago (until 2011), the total amount of contributions to funds for most categories of small businesses was no more than 15%.
numbering- small.png Motivation and stimulation
It is clear that on the same part of the employee a long time “will not last.” It is necessary to interest him with some other part, and it is desirable that this part be dependent on the results of his work. This may be a bonus, and the percentage of sales, and piecework wages, and other measures that encourage the employee to increase productivity and quality of labor. In general, various views on what motivation and stimulation are and how they differ from each other are described both in literature and on the Internet. For the “Five wallets rule” the following is important:
the motive is the non-financial incentive (desire) of the employee to satisfy his needs, why he does it;
incentive – a material indicator clearly expressed in money, for which he does it.
The incentive system, therefore, includes all types of material remuneration (salary + interest + bonuses + compensation + vouchers to a sanatorium + other types requiring financial expenses). That is all that the salary wallets of the business consist of. The system of motivation to work, respectively, consists of non-material incentives – career growth, letters, authority and respect. Of course, all this is necessary, but it is not an economic task, therefore we will leave this system on the conscience of the “personnel managers”, while we ourselves will operate only with material expenses.
So, we make an important conclusion for an entrepreneur: a “salary” wallet is not only a salary, it is the total expenditure 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 exceeds it in general. That is, if the business opportunities (of the value created) make it possible to incur expenses for any employee of 50,000 rubles, then:
1. subtract contributions to the funds (26%) – 10,318 rubles;
2. subtract personal income tax (13%) – 5,159 rubles;
3. divide the remaining 34,523 rubles into three.
It turns out that we can safely promise 11,507 rubles as a basic, permanent part of the salary, as much as a stimulating one, provided that the employee performs his tasks or duties effectively and efficiently. And the rest is, firstly, the “airbag” (suddenly the business will earn less than expected), and secondly, another incentive part in the form of a bonus for achieving the overall results (the business’s fulfillment of the planned one). A logical question: how do you know that we can afford to plan a certain amount for a specific employee?