How much you have to pay for a hired employee and how to reduce these costs

2024 Author: Malcolm Clapton | [email protected]. Last modified: 2023-12-17 03:44

For each full-time employee, almost twice as much money is spent than the amount that he receives in his hands.

Let's figure out how much the staff marketer Ivanova I. I. will actually cost your company and how to legally reduce these costs.

You will have to take care of not only wages, bonuses, vacation and sick leave, but also a number of direct and indirect personnel costs.

Direct costs

Personal income tax (PIT) - 13%

The name of the tax can be misleading: it seems that the responsibility for paying it lies with the individual, that is, with the employee. But it's not that simple, because in Russia there is such a thing as a tax agent - this is when the employer himself is the very subject who must transfer the tax to the budget. This is done in order to minimize contacts between the state and numerous citizens.

What does this mean for the employer? Despite the fact that this tax is formally paid by the employee, he does not perceive this money as the one that really earns. This is the reason for such a frequent question in interviews as "Is this amount on hand or not?"

So, if the marketer Ivanova I. I. receives 60,000 rubles in her hands, then you need to put 13% more in her salary fund.

To be credited - 60,000 / 0, 87 = 68 965, 52 rubles.

Personal income tax - 8 965, 52 rubles.

On hand - 60,000 rubles.

Insurance premiums for employees

Each employer is also obliged to pay insurance premiums for employees registered under an employment or civil contract. And if the employee pays the personal income tax, then all insurance premiums fall on the shoulders of the employer: that is, the employee does not even know about this part of your costs for him.

• For compulsory pension insurance - 22%. Reduced to 10% if the total amount of payments to an employee during the year exceeds the limit. In 2019, this amount is 1,150,000 rubles.
• For compulsory medical insurance (MHIF) - 5.1%. Accrued throughout the year.
• To the Social Insurance Fund (FSS) - 2.9% (excluding contributions from accidents). As soon as payments exceed 865,000 rubles in the current year, there is no need to make contributions to the FSS.
• Insurance premiums "for injuries" in the FSS - from 0.2% to 8.5%. Paid only for employees registered under an employment contract. The amount of the payment depends on the class of professional risk.

What happens to the costs of a marketer I. I. Ivanova? She receives 60,000 rubles in hand, but she has to pay insurance premiums from the official salary, which is 68,965.52 rubles. So, we need to budget more contributions:

• to the Pension Fund 22% of 68,965.52 rubles - 15,172.41 rubles;
• to the Health Insurance Fund 5.1% of 68,965.52 rubles - 3,517.24 rubles;
• to the Social Insurance Fund 2, 9% of 68,965, 52 rubles - 2,000 rubles;
• in the FSS "for injuries" (if the marketer works in trade) 0.2% of 68,965, 52 rubles - 137, 93 rubles.

In total, we pledge for contributions 20 827.59 rubles.

Ivanova I. I. receives 60,000 rubles, and we already spent on it at the stage of direct expenses 89 794, 10 rubles.

Indirect costs

At this stage, each employer invests differently, so it will be difficult to calculate the indirect costs even approximately. But we will remind you of what these costs can be.

Workplace

Yes, it is not enough to hire a marketer Ivanov I. I. and pay her a salary with all taxes and contributions, you need to plant her somewhere else and provide her with working tools. Therefore, here we can safely lay the sums for renting an office, buying a computer and software for it. Of course, don't forget to add electricity and internet fees. Oh yes, also replacing cartridges in the printer and buying office supplies. And so on until your fantasy or budget runs out.

Service staff

These are the people who are not directly profitable for your company, but you still have to hire. As a rule, the minimum number of such employees is an accountant and a cleaning lady.

Cookies and buns

Here we include what you can conditionally do without, but what, in one way or another, is in every company. We include everything here: from water in an office cooler and an electric kettle to voluntary medical insurance and paid fitness.

Let's try to at least roughly calculate the minimum monthly expenses for the maintenance of the workplace of the marketer Ivanova I. I. Suppose that you already had a chair, a table and a computer.

• Software - 5,000 rubles.
• Stationery - 1,000 rubles.
• Rent of an office and a communal apartment (we share the costs for all employees) - 5,000 rubles.
• Service personnel (we share the costs for all employees) - 2,000 rubles.
• Water and tea - 300 rubles.

In total, we add another 19% to the costs, or 13 300 rubles … That is, while Ivanova I. I. receives her 60,000 rubles, we are already budgeting 103 094, 10 rubles.

How not to go broke

Let's try together to find ways to legally reduce staff costs.

EIf you don’t have to hire employees, don’t hire

Borrow all non-core employees. Let the accountant be outsourced, and the same marketer from the agency. Such employees do not need to be seated in the office, and this is already a decent savings.

We transfer the marketing function to the agency, pay it 60,000 rubles (the same as I. I. Ivanova received) and save 517,129.20 rubles annually.

Use a simplified taxation system

STS "Income" will allow you to reduce your tax on the amount of payments to funds. Since this is your right, not an obligation, the tax office will not tell you about this opportunity. Notification of the transition to the simplified tax system can be submitted to the tax office upon registration of the company or within 30 days after. Already registered companies are switching to the simplified tax system only from the beginning of next year, so you will have to wait for 2020. An entrepreneur without employees, under a successful coincidence of circumstances, may not pay tax at all, and an individual entrepreneur who has full-time employees and an LLC can write off up to 50% of the tax.

Let's say you are using a simplified taxation system. For the past quarter, you owe the tax 200,000 rubles. During the same quarter, your company paid 110,000 rubles in insurance premiums from employees' salaries. This amount can be used to reduce the main tax, instead of 200,000 rubles by paying half - 100,000.

Reduce costs ahead of time by starting a new business

Choose a "preferential" type of activity

Since 2019, the reduced rates of insurance premiums for individual entrepreneurs in the simplified taxation system have been canceled, but they can still be applied to the following categories:

• Russian organizations operating in the field of information technology (contributions to the Pension Fund - 8%, to the MHIF - 4%, to the FSS - 2%);
• non-profit enterprises on the simplified tax system with activities in the field of social services, research, education, health care, amateur sports, libraries, museums, theaters and archives, as well as charitable organizations (contributions to the FIU - 20%, the rest are not paid).

Start your business in the right place

You can become a resident:

• the Skolkovo project (only contributions to the Pension Fund are paid - 14%);
• free economic zone or territories In Russia, 14 new territories of advanced development of advanced socio-economic development will appear (contributions to the Pension Fund - 6%, to the MHIF - 0.1%, to the FSS - 1.5%).