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).
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.
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.
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.
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.
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.
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%.