Instruction
1
Payroll is based on the shape and size of remuneration, which is fixed in the employment contract. You need to determine the number of hours worked or days (with time-based system) or the volume of services rendered, goods sold (under a piece-rate system).
2
If necessary, the employee's salary are added various allowances. For example, based on the climatic conditions of the region and working conditions. Also SP has the right to charge the employee a premium for good results.
3
After the wages were calculated, the PI can proceed with the payment. Calculated the salary should be divided into two parts - the down payment and final payment. An advance may be paid in a fixed amount (for example, 5 thousand rubles), or of the account of the executed amount of works. The order and terms of payment of wages must be documented.
4
To get paid in cash on the statement, under the signature of the employee. In Russia there is a unified form of statements, which was approved by Goskomstat in 2004, the Other option is to transfer wages to a personal Bank account of the employee.

Any payments to individual entrepreneurs must provide each employee the pay sheet, which reflects the parameters of the calculation his salary.
5
All income (including salary and bonus) is required to transfer to the budget personal income tax of 13% (30% for non-residents). SP acts in this case as a tax agent. In the hands of the employees salary is given without regard to personal income tax. The transfer of personal income tax is only 1 time a month - on the day of payment of the final payment.
6
From the employee's salary may be made and other deductions by court order - child support, other penalties, etc., but not more than 70% of the amount of salary.
7
Also, IP must from its own resources, to make any deductions for employee pension Fund and the FSS. The average amount of taxes to extra-budgetary funds is about 30%.