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

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

Calculate

Calculate the right to use the regressive scale for a selected calculation period.

Print

Print the Right to use the regressive scalereport.

Fields

Field

Description

Taxation period

Enter the year of the taxation period.

Calculation period

Select or enter the calculation period for which the right to use the regressive scale must be determined.

Average workers on payroll

Enter the average number of employees on staff accounting during the calculation period.

Total earnings

The total amount accrued for the calculation period by all employees who have Single Social Tax (SST) payments.

Note Note

The value for this field is calculated automatically.


Unaccounted earnings

The total earnings of all highly paid employees for the calculation period.

Average earnings

Enter or view the average earnings of employees, except for the highly paid, for the calculation period.

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.

Manual input

This check box is automatically activated if the right to use the regressive scale is entered manually.

Calculated

This check box is automatically activated if the calculation of right to use the regressive scale is determined by using the Calculatebutton.

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.

See Also