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.