Keyword: «vacation payments»

Theoretical bases of calculations with the personnel on compensation for unworked time

Authors:

Oksana Bytkova,

Irina Kozlikina

The article deals with the theoretical basis of calculations with the staff to pay vacation pay, temporary disability benefits. The types of deductions from wages of employees: tax on personal income, alimony deductions. Rates of the tax on the income of physical persons and contributions to insurance funds are specified.

Keywords: wages, personal income tax, vacation payments, temporary disability benefits, unworked time, deductions from wages, alimony