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

Let's see how many actually will cost your company full-time marketer Ivanova AND. and as a legitimate way to reduce these costs.

You have to take care not only about wages, bonuses, vacation pay and sick, but still a number of direct and indirect staff costs.

direct expenses

Tax on personal income tax (PIT) - 13%

tax title can be misleading: it seems that the liability for the payment lies on a natural person, that is, on the employee. That's just not so simple, because there is such a thing in Russia as a tax agent - this is when the employer himself is the very subject that should pay taxes to the budget. This is done in order to minimize contact with numerous state citizens.

What does this mean for employers? Despite the fact that formally the tax pays worker, he does not accept the money as the ones that really earns. This explains a common question in job interviews as "This amount is on your hands or not?".

Insurance contributions for employees

Each employer is also obliged to pay for the staff appointed under an employment or civil contract, the insurance premiums. And if the personal income tax as if the employee pays, all insurance premiums borne by the employer shoulders: that is, the employee has no idea about this part of your it costs.

• On obligatory pension insurance - 22%. Reduced to 10% if the total amount paid the employee during the year exceeds the limit. As in 2019, this amount is 1 150 000 rubles.
• For compulsory medical insurance (HIF) - 5.1%. Accrued over the years.
• In the Social Insurance Fund (SIF) - 2.9% (excluding contributions from accidents). As soon as the payment rolled over for 865 000 rubles in the current year, the contributions do not have to in the FSS.
• Premiums "injuries on" in the FSS - from 0.2% to 8.5%. Paid only for the employees appointed under an employment contract. The amount of payment depends on the class Occupational exposure.

indirect costs

At this stage, every employer is invested in different ways, so to calculate the indirect costs at least roughly it will be difficult. But we recall about what those costs might be.

Workplace

Yes, a little to hire a marketer Ivanova AND. and to pay her salary with all taxes and fees, it should be somewhere else to land and to provide working tools. Therefore, here boldly laying sums on office rent, purchase of computers and software for it. Of course, do not forget to add a fee electricity and the Internet. Oh, and the replacement cartridge in the printer and buying office. And so, until the end of your imagination and budget.

Service staff

These are the people that do not directly generate revenue of your company, but which you still need to hire. As a rule, the minimum of staff - an accountant and a cleaner.

Cookies and buns

Here we include, without which you can do conditionally, but one way or another have in each company. We include here everything from office water cooler and electric kettle paid to LCA and fitness.

How not to go broke

Let us try together to find ways to reduce legal personnel costs.

EIf you can not hire employees, do not hire

All non-core employees take "on loan". Let accountant will outsource to, and the same marketing - from the agency. Such employees do not have to sit in the office, and this is a decent savings.

Peredaom marketing functions of the agency, paying him 60,000 rubles (as much on arms received Ivanova VI) and save 517 129.20 rubles annually.

Use the simplified taxation system

USN "Income" will reduce your tax in the amount of payments to the funds. Since it is your right, but not the obligation, the tax you about such a possibility will not tell. Notification of the transition to the USN can be submitted to the tax at the company's registration, or within 30 days after. Already registered companies are switching to the simplified tax system only from the beginning of next year, so I have to wait for 2020 th. Entrepreneur without employees the best of circumstances can not be taxed at all, and SP, which has a staff and company - copy up to 50% tax.

Let's say you are using the simplified system of taxation. Over the past quarter you have to tax 200 000 rubles. During the same quarter, your company paid 110,000 rubles of insurance premiums from the salaries of employees. It is this amount and can be used for the reduction of the tax, instead of 200 000 paying half - 100 000.

Advance reduces costs, opening up a new business

Choose the "grace" of activities

Since 2019 reduced rates of insurance premiums SP on simplified taxation system abolished, but they still can be used in the following categories:

• Russian organizations operating in the field of information technology (contribution to PFR - 8%, in HIF - 4%, in the FSS - 2%);
• for-profit businesses with the USN in the field of social service activities, scientific research, education, health, amateur sports, libraries, museums, theaters and archives, as well as charitable organizations (contributions to the Pension Fund - 20%, others not paid).

Open your business in the right place

You can become a resident:

• the project "Skolkovo" (only contributions paid to the Pension Fund - 14%);
• free economic zones and territoriesIn Russia there will be 14 new territories of priority development advancing socio-economic development (contribution to PFR - 6%, in HIF - 0.1%, in the FSS - 1.5%).