The employer must pay wages to employees on time. At the same time, he has additional responsibilities related to the calculation and payment of personal income tax, as well as insurance contributions.

Wage is a kind of payout or monetary reward for a job subject to a worker’s level of proficiency as well as the activity’s complexity, amount, quality and conditions. As such, it’s a kind of reward agreed by both parties and systemically paid to a hired person for performing certain contractual duties.

Table with details about obligatory insurance contributions tariffs paid by employers in Russia in 2017