At the employee from the payroll deducted:
- social security - 8%
- health insurance - 4,5%
- Income tax -15% or more, less deductions for social and medical insurance and exemption limit on employee non-working spouses (the spouse) and children under 18 years of age (before age 26, provided the child is educated and lives with her parents and does not own sources of income).
The company is also obliged to transfer the payroll:
- social insurance - 26%
- health insurance - 9%
These costs are the costs and reduce the taxable profits of the enterprise.
