ImaliAccounting

Payroll Employees: umzekelo Ukuhlawulwa esikolweni kwaye kwishishini industrial

abasebenzi salaried ye kwamashishini Russian umvuzo iya kubalwa kwaye ihlawulwe correlative kunye nenkqubo ebekwe ngumthetho. imithetho echaphazelekayo elawula ukufika kweentlawulo, ukufumanisa ubungakanani zabo, ebanjwayo ezahlukeneyo kunye khomiwa. Zeziphi bokuqonda abaninzi abadumileyo umthetho Russian malunga ukubala kunye nentlawulo ezonwabisayo imibutho Russian yabasebenzi?

Imithombo data payroll

abasebenzi payroll esekelwe kwimithombo emininzi, kunokuba sibe imimiselo kwinqanaba kwemithetho kunye yendawo imithombo komthetho ngaphakathi mbutho. Ngoko, xa sukuba usenza umsebenzi omtsha ukuba ukusebenza kwisivumelwano kusayinwe, imigangatho ofana nawo womGaqo-Code Yabasebenzi.

Kuye kufuneka sikhatshwe umyalelo ngumlawuli, ngokusekelwe elikhutshwa ikhadi kunye umqeshwa wenza ukufunyanwa kwe-akhawunti yakhe yebhanki. Olu xwebhu fixed njani kumvuzo womqeshwa kufuneka kuhlawuliswa (nge ixesha-based, okanye isiphaluka olungumxube isithuba). Eminye imithombo ezichaphazela inkqubo kumbuzo - lungiselelo ukuhlawulwa lenkampani, kwakunye nabasebenzi ucwangciso yenkampani.

Iimpawu eziphambili ekubaleni umvuzo

abasebenzi payroll eRashiya asekelwe kwiisethi iziphawuli ezifana amaxabiso, imivuzo, ixesha elichithwa emsebenzini, isiqwenga-umyinge okanye ubukhulu, ebonisa umthamo kwimveliso. Njengokuba sibonile ngentla apha, kwi-Russian Federation zezona izikimu zixhaphakileyo ezimbini yokubala umvuzo - kunye imisetyenzana ixesha-based.

Iimpawu lowokuqala kukuba lo mntu ufumana imbuyekezo umsebenzi, ngokusekelwe ubude kwenkonzo yemfundo. uhlobo imisetyenzana lwentlawulo kuthetha ukuba umsebenzi urhola i ngeendleko yokusebenza ethile. amashishini abucala ngokwabo khetha uhlobo ngokupheleleyo imbuyekezo yabasebenzi accruals. Kodwa abasebenzi payroll kwicandelo likarhulumente ngokusekelwe izenzo ngokwasemthethweni amagunya karhulumente kunye kamasipala.

Kukho kwinguqulo nezoshishino, abaqeshi batyekele kangangoko ngaphezu ukwenza amaziko mali, iquka isakhiwo yeempawu piece-mvuzo. Eneneni, abasebenzi yepeyiroli esikolweni lunqabe ebotshelelwe umsebenzi utitshala izalathi zentsebenzo ezithile. Kodwa le nkcukacha kuqondakala lootitshala. Ngokufanayo, ukubalwa kwimivuzo yabasebenzi enkulisa, njengokuba umthetho, nayo ebotshelelwe parameters ezisisigxina. Noko ke, amaziko amaninzi emfundo abucala nawo ekuqaleni okuziqhelisa iziqalelo ukubala lomvuzo, ebonisa ukusebenza umsebenzi kootitshala ezahlukeneyo zeendlela. Umzekelo, kusenokuba iziphumo zeemvavanyo ezahlukileyo ukuze abafundi.

Uphuhliso lweenkqubo pay kwimibutho

Iindlela ngokungqinelana ne apho amashishini payroll yomqeshwa, uzakhela inkqubo ezimeleyo. Ngokutsho 135 inqaku wasekwayo Code Labour, amalungiselelo alo kufuneka ufezekise inani le migaqo emisiweyo.

Ngenxa yoko, eyoqulunqo emithonjeni yendawo imigangatho, ezithe zavunyelwa ngumbutho kunye ephathelele amalungiselelo imivuzo kufuneka esisigxina kuthathelwa ingqalelo izimvo zemanyano yabasebenzi. Kwakhona, iimeko amaholo kucacisiwe kule mvumelwano phakathi komqeshwa nomqeshi akakwazi athathe isikhundla abanobubi umsebenzi, kunokuba ibe kwimeko kusetyenziswa imiqathango equlethwe kuMqulu Wemigaqo lezeMisebenzi kunye nezinye izenzo yomthetho okanye yesivumelwano esihlanganyelweyo entlanganweni.

Amandla yomthetho correlatively liphezulu nokumiselwa yonxulumano kwezemisebenzi na umthetho federal. Kodwa ukuyilwa kwenkqubo umvuzo kwi nkampani ukuba ithathelwe ingqalelo Unikezelo lweminye imithetho - imimiselo Mongameli, izigqibo zikaRhulumente okanye kumasebe ngamnye isakhiwo sabaphathi.

Iimfuno kwinkqubo yemivuzo

Inkqubo wage, akunamsebenzi nokuba yintoni kwindawo kukho kubalwe imivuzo zabasebenzi - umbutho wabasebenzi, enkulisa okanye esikolweni - kufuneka lwamkelwe yi ndlela apho budlelwane phakathi izikhombisi ezinjalo njengoko umlinganiselo yabasebenzi kunye Isixa sembuyekezo. Kolu xwebhu kufuneka ukuziphikisa amagatya izenzo zolawulo olumisiweyo zomthetho.

Ubume kwenkqubo yentlawulo

Ngokusekelwe yenkampani ezisisigxina indlela ekuthethwa ngayo, eyakhelwe umyalelo, apho umvuzo eliqikelelwayo yabasebenzi, kwakunye nezinto zawo ezahlukahlukeneyo enqila. Inkqubo kwemivuzo ukuze ludibanise iimeko ngeerhafu, imivuzo, iibhonasi indalo zembuyekezo, iibhonasi ezahlukeneyo, iibhonasi, izibonelelo, accruals yenkuthazo, kwakunye nenkqubo ukubala kwabo umba kubasebenzi. Kamsinya nje nkampani iza kuqinisekisa indlela ekuthethwa, kufuneka ezisisigxina isivumelwano esihlanganyelweyo okanye isivumelwano kwinqanaba ezahlumeneyo.

Practice Payroll

Xa uhlobo imisetyenzana lwentlawulo kwi lweshishini kufuneka sinike neendlela apho ababalwa ehambelanayo intsebenzo yabasebenzi. Umzekelo, le ngxaki ukuze ingasonjululwa iiforimani okanye abaphathi, luthi umthamo imveliso baphantsi kwabo. Ababhala ezi onxibelelwano mayirekhodwe ilokhwe, izenzo, iimephu ndlela.

Necebo time-based, jikelele kusetyenziswa izixhobo ezikumgangatho ukulandelela ixesha ngokwesiseko apho abasebenzi payroll. Umzekelo imithombo - uhlobo T-12. Olu xwebhu evunywe yi-Federal Law №129 «On Accounting". Kwakhona, inkampani ukuze zibandakanywe okanye iintlobo sikweni iifom malilungiselelwe ezichaphazela bombutho kwimveliso. Noko ke, inkcazelo leyo eza kamva zitshintshwe zibe imithombo yemithetho evunyiweyo. Kwakhona sibe ngabasebenzisana zemivuzo ngohlobo 4FSS. Olu xwebhu evunywe yi Fund Insurance iSocial ngo-2015.

Features xesha ke kuhlawulwa ngalo

Xa kusenziwa kwimeko scheme zimiliselwe abasebenzi zemivuzo ixesha-based? Umzekelo inkqubo ingakhangeleka njani.

Masithi, kumaxwebhu lwangaphakathi lweshishini ngemihla izinga lwamaxabiso for iGosa yi 800 engange. Masithi ukuba ngoMatshi, wasebenza iintsuku 22 zomsebenzi. Kulo mzekelo, umvuzo wakhe 17 600 engange. Ukuze alungiselele ukuhlawulwa imbuyekezo efanelekileyo umqeshwa ezandleni zenu, kufuneka ugcine nesixa-13%, kwakunye ukuhlawula malunga nama-30% mali karhulumente ka - Pension Fund, Fund Insurance Social kunye HIF. Ngenxa yoko, loo mntu uya kufumana esandleni 15 312 p., Ibandla liya ahlawule imali zomyalelo 5280 engange.

imboni yentlawulo imisetyenzana

Kushishino,-izinga piece kwasasazeka. Xa zisetyenziswa ekubaleni lweerhafu ezithathiweyo correlatively kunye kukhululwe iyunithi imveliso ethile. Ngokomzekelo, xa kufikwa iziqhubekisi ukutya eziqokelelwe kwimigca industrial, amanani zingabandakanya intlawulo engange-300. elinye icebo lilungile. Xa umntu eqokelela 3 isixhobo ngenxa shift yakhe, kodwa kuphela ngenyanga kweentsuku 22 zokusebenza, kube nemivuzo imisetyenzana mali ukuya 19.800 engange.

Kukho omnye caveat ebalulekileyo ngokuphathelele inkqubo efana njengabasebenzi yemivuzo. Lo mzekelo we ingqalelo ngasentla musa ithathele ingqalelo iimfuno LC RF somvuzo ubuncinane.

Umthetho iveza

Ngoku 5965 engange. Eli xabiso kufuneka ihlawulwe abasebenzi abasebenza kwi-full-ixesha, enoba oko kukuthi, noko ukuthetha, ubuthe nayiphi kumqhubekekisi ukutya emgceni. Ngoko ke, xa kusenziwa, imbuyekezo yabasebenzi busebenze kwi RF isenokungabi ngendlela esulungekileyo msetyenzana.

Qaphela ukuba ekubaleni umvuzo wabasebenzi eMoscow athathe ukuxhomekeka nangakumbi sembuyekezo abasebenzi ukusuka ixabiso kuzo ezisisigxina. Into yokuba ikomkhulu Russia imiselwe mkhulu lee kwinqanaba federal, lo wemivuzo - amawaka 15 engange.

abasebenzi kwabasebenzi, umzekelo esifunde ngazo, kuba lula kakhulu. Kuxhomekeka imihlaba yokusebenza yokubala imbuyekezo yabasebenzi kusenokubandakanya ingqalelo izibonelelo ezahlukeneyo, iibhonasi, ibhonasi. Umzekelo, ipeyiroli sabenza zemfundo kuxhomekeka amava kunye emfundo kootitshala.

Okukodwa ngemivuzo ezikolweni

Ngokukodwa, ezi khrayitheriya zilandelayo ekhona kubume yabasebenzi Imbuyekezo yabasebenzi zezikolo:

  • ixabiso umvuzo;
  • umthwalo womsebenzisi;
  • ukusebenza School ngokumalunga neemeko zokusebenza eziyingozi;
  • ubude wenkonzo;
  • imbuyekezo (umzekelo, ngenxa eziphathwayo ukuhlola, udidi management);
  • indawo kummandla ngokunxulumene Far North kunye neendawo ezilingana;
  • izinto ezahlukeneyo Ekwandeni (umzekelo, isidanga lwezenzululwazi, indawo, ezo nkcukacha zeziko lemfundo).

Ngenxa yoko, imivuzo yootitshala abenza umsebenzi ofanayo kakhulu ziyahluka kakhulu.

ezibanjwayo

Eyona nkalo ibalulekileyo ukubala kunye nokuhlawula imbuyekezo yabasebenzi kwi-Russian Federation - ukusetyenziswa kokuba kutsalwe irhafu. umthetho Russian inikeza inani elikhulu kwiintlobo. Bamkele kokuba kutsalwe irhafu abemi unakho phakathi kweendlela ezimbini. Eyokuqala ibandakanya isibheno Federal weRhafu Service ngeli xesha lokwenza ingxelo - ngokuqhelekileyo ngonyaka werhafu - ukuze abuyele mali zomthetho yerhafu yengeniso kuluhlu karhulumente. Kodwa kukho indlela yesibini. Ubonisa ukuba umqeshi ngenxa imiqathango yomthetho akanakutsala umqeshwa yerhafu yengeniso ukusuka kumvuzo ngaphakathi amaxabiso elikhankanyiweyo kwixesha elithile.

ezibanjwayo payroll ku

Xiya xikombiso lexi. Umntu osebenza kwi nkampani "Iqabane mkhandi kobethileyo", ndathenga endlini 1.5 million. Engange. Ngokutsho komthetho, abuyele 13% yale mali, okt 195 amawaka engange. Intlawulo yale hlobo imbuyekezo ikhutshwa phandle ngokubhekiselele kwingeniso ummi - makhe sicinge ukuba oku nje umvuzo. Makhe sicinge ukuba umntu wamkela-30 000 p. ngalinye ngenyanga. Ukuba kunjalo, umbutho uphumeza abasebenzi yemivuzo - UAB "Iqabane mkhandi kobethileyo" sibe ngokubanzi umvuzo-13%, kule umzekelo - ngu 3.900 engange. Kodwa njengoko umntu unelungelo ukuba kutsalwe irhafu, ngoko esi sixa ngokusemthethweni ayikwazi kugcinwa ngumqeshi.

Bangaphi ezilandelelanayo iinyanga, umqeshwa kuhlawulwa ngaphandle iintlawulo ukutsalwa kuNondyebo? Yahlula amawaka 195 nge-3900, oko kuvela - iinyanga 50. Noko ke, umntu kunyaka ngamnye kuyimfuneko ngokungqinelana nomthetho ukuba naqiniswa Federal Tax Service ilungelo ukutsala. Ukuba ibhatyi aye ukusebenzela omnye umbutho, ukutsalwa efanelekileyo kuya kufuneka ukuba ikhuphe kwakhona ngokunxulumene ukutshintsha indawo yomsebenzi.

Unako kwakhona uqaphele ukuba ixhuzulwe irhafu enxulumene ukuthengwa kwigumbi zingenziwa ngaphandle, yaye emva kokuphela kwethuba serhafu - oko kukuthi, ngexesha elifanayo, ngokusekelwe kwi-mali umda osemthethweni kunye nolwabiwo adweliswe ngumqeshi kule fomu yerhafu yengeniso kumvuzo womqeshwa. Abaninzi Abemi ezinjalo ukhetho ibonakala ngcono.

Ngaphandle imbuyekezo enxulumene ukuthenga zokuhlala, ukulungiselela ezinye iintlobo inkuthazo yerhafu yabaqeshwa salaried: ukubanjwa Standard abo ezenziweyo abantwana, kwakunye iintlawulo ezinxulumene kukubuyisela njengenxenye yonyango okanye isifundo iindleko. Xa imivuzo yokubala nazo kubalwa, kodwa imeko ukuba ngummi iye yaqinisekisa Unelungelo lokufumana imbuyekezo efanelekileyo.

nokugcinwa

Enye into ebalulekileyo Ngokwefomyula yokubala kwimivuzo yabasebenzi baqesha - lokugcina. Zingakotshwa izakubanodibaniso, umzekelo, imfuneko nentlawulo yogcino yomqeshwa, izohlwayo kunye nezinye iimali ngokuhambelana yesigqeba sheets. Imibutho ezininzi unikeze mboleko abasebenzi ngokwemimiselo ezikhethwayo - kulo mzekelo, babuyela zona zenziwa ngohlobo ezibanjwayo.

Imigaqo yentlawulo imbuyekezo yabasebenzi

Ngokuhambelana kunye nemithetho yabasebenzi i-Russian Federation kumvuzo abasebenzi ukuba ihlawulwe hayi amaxesha ngaphantsi kwe-2 ngenyanga. Ukuba iphunyezwe abasebenzi yemivuzo kwinkampani, ephethwe ngabantu zabucala, amathuba ezithile phakathi imbuyekezo ebekwe yi mbutho. Kwimeko kwisigaba zohlahlo - igama olufanelekileyo lichazwa kwi karhulumente okanye kamasipala mimiselo.

Kule imithombo komthetho enokumiselwa kumaza apho ootitshala yemivuzo, amagosa karhulumente, abasebenzi amaziko karhulumente, iingxaki iingxaki kwezinye iindawo. Ukuba umqeshi ziya kulibazisa ukuthunyelwa kwemali, kuba selungelweni lokufumana imbuyekezo elihambisana 1/300 yereyithi mboleko ebekwe yi-Central Bank ngosuku ngalunye yokulibaziseka ukutshintshwa imivuzo yabasebenzi.

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