Main taxes withheld when paying wages to employees
In a nutshell.
1. Single social contribution (pension tax).
Amount - 22% of the wage fund.
This SSC is paid by the employer at his own expense. SSC must be paid before the salary is paid.
2. Personal income tax.
Amount - 18%
PIT is withheld from the employee's accrued wages. Paid to the budget by the employer before the actual payment of wages.
3. Military tax
Amount - 1.5%.
The military levy is withheld from the employee's accrued wages. Paid to the budget by the employer before the actual payment of wages.