Staff accounting> Income tax> Determination of the right to use the regressive scale
Use this form to determine the right to use the regressive scale for a calculation period.
Task that uses this form
Navigating the form
The following tables provide descriptions for the controls in this form.
Tabs
Tab |
Description |
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Overview |
View or modify details such as the calculation period, average number of employees on the payroll, and details of earnings. |
General |
View details of a line selected in the Overviewtab to calculate the right to use the regressive scale. |
Buttons
Button |
Description |
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Calculate |
Calculate the right to use the regressive scale for a selected calculation period. |
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Print the Right to use the regressive scalereport. |
Fields
Field |
Description |
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Taxation period |
Enter the year of the taxation period. |
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Calculation period |
Select or enter the calculation period for which the right to use the regressive scale must be determined. |
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Average workers on payroll |
Enter the average number of employees on staff accounting during the calculation period. |
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Total earnings |
The total amount accrued for the calculation period by all employees who have Single Social Tax (SST) payments.
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Unaccounted earnings |
The total earnings of all highly paid employees for the calculation period. |
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Average earnings |
Enter or view the average earnings of employees, except for the highly paid, for the calculation period. |
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Right to use the regressive scale |
Select this check box to specify the right to use the regressive scale while calculating the earnings of an employee. |
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Manual input |
This check box is automatically activated if the right to use the regressive scale is entered manually. |
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Calculated |
This check box is automatically activated if the calculation of right to use the regressive scale is determined by using the Calculatebutton. |
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The percent of high-paid employees |
The rate that determines the percentage of highly paid employees who have incomes that are not considered in determination of the right to use the regressive scale. |