1) The salary calculation **for an employee that works with the full number of hours in the months** is made on the following manner:

Gross salary - Contributions – Personal release = Basis for calculation of the personal income tax (PIT)

Basis for calculation of the PIT х 10% = PIT amount

Gross salary – Contributions – PIT = Net salary

2) **For the employees that work less hours in the month from the total number of hours**, the calculation is done per hour, meaning the gross salary is calculated and the personal release according the hours spent at work.

3) When **the salary lower than the minimum basis** is being calculated, the supplement payment to the lowest basis is made on the following manner:

50% of the average salary – Gross salary = Basis for supplement payment

Basis for supplement payment. х Contribution rate = Amount of a contribution for surcharge to the lowest base

4) The salary calculation with **completed hours of effective work and sick leave hours for a salary that is lower than the lowest basis** is the following:

Gross salary / total number of hours in the month х Effective work hours = Gross salary for the effective hours

Gross salary / total number of hours in the month х sick leave hours = Gross salary during the sick leave

Supplement payment up to the minimum basis will be calculated on the following manner:

50% of the average salary / total number of hours in the month х Effective working hours = Minimum according the hours

Minimum according the hours – gross salary for effective hours = Basis for supplement payment

Basis for supplement payment х Contribution rate = Amount of contribution for supplement payment up to the minimum basis

Net salary calculation for the fields 3.7 and 3.10 from the client software

Field 3.7 = 3.13 / total number of hours in the month х Hours for effective work

Field 3.10 = 3.13 - 3.7