The annual social insurance or healthcare association expenses that are deducted from the tax basis in order to obtain the settlement basis and the employment tax (IRPF) rate.
The employment tax (IRPF) deduction rate to be applied is obtained using the settlement basis, which is calculated with the following formula: Gross wage + Fixed estimated variables + Variable estimated variables + Payments in kind - Irregular earnings - Social insurance expenses - Other reductions: (personal minimum, familiy minimum, work performance, special groups) - Compensatory payments - Alimony ================================ Employment tax (IRPF) settlement basis