Tax payments from wages. Payroll taxes: what the employee pays and what the employer, payment terms

Salary is the remuneration of employees for work in a particular organization. Its size often depends on the complexity of the work, the qualifications of the employee himself, and many other factors.

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However, not everyone knows that employees receive slightly lower amounts in comparison with real earnings... The reason for this is withholding taxes from paychecks.

What it is?

Almost any type of income should be taxable. This provision also includes wages, from which several types of contributions are deducted at once.

So, the amounts intended for the payment of three types of insurance are subject to deductions:

• social;
• medical;
• retirement.

In 2019, these deductions are mandatory and payable in tax authority, which is often confused with the FMS.

In addition to these deductions, income tax is also calculated from the citizen's salary.

The legislative framework

You can find out how much taxes are charged on salaries from the legislation.

The main document in this case is the Labor Code of the Russian Federation. Also, charges in the PFR have their own scheme and are deducted in accordance with Article 10 of the Federal Law No. 196.

Payroll taxes

Tax deductible from wages, must necessarily be paid by the head of the organization or by the employee himself.

Some of them have strictly defined amounts, while others directly depend on the citizen's earnings.

How much interest is deducted?

The amounts of insurance payments change their value every year, so it is rather difficult to say a specific amount. But among the deductions, the most solid position in terms of percentage is taken by personal income tax.

According to the law, a citizen is obliged to allocate 13% of his earnings.

Many employers make these deductions for personal income tax even before transferring earnings to their employees. However, in the case of “black” salaries, these manipulations are not performed.

Therefore, the employee must independently declare his earnings in order to avoid punishment for tax evasion.

Income

Personal income tax acts as the main tax on wages and other types of income. It is the income tax, as mentioned above, that directly depends on the citizen's earnings and amounts to 13%.

Unlike other payments, this type of tax is levied on almost any type of earnings.

At the same time, it is worth pointing out that personal income tax is 13% in relation to not all income. So, for example, its size can increase up to 35%.

If there is a child

If an employee has a child who is less than 18 years old, then he can apply for a tax deduction.

Thus, a parent can receive a deduction amount of 400 or 600 rubles for each of the minor children. The exact figure depends on whether the child is native or adopted.

Also, the amount of deductions from deductions can be doubled. Such a development of events may arise as a result of the recognition of a child as a disabled person. In addition, this increase in deduction is intended for single parents or guardians.

Other deductions

As already mentioned, in addition to the main, income tax, other types of deductions can also be made from salaries.

So, the amounts intended for several types of insurance are deducted from the salary. It is difficult to indicate their exact size, since they change every year depending on economic situation state and other factors.

How can you reduce?

Any manager wants to reduce the amount that is withheld from the salaries of his subordinates. However, tax evasion methods are often illegal.

Thus, the most popular of the “illegal” methods is the payment of the so-called “black” and “gray” salaries.

If an employee receives one or another type of income, then his earnings become slightly higher. But this is only due to savings on insurance. In addition, if the employer is caught carrying out such a payment scheme, then not only he, but also some of the employees may be liable.

But there are safer, more legal methods. They also help reduce taxes. But it is worth considering that when using them, the company may incur more scrutiny from the tax authorities.

So, some employers, in order to evade a number of payments, try to transfer wages to employees in the form of dividends. But such a scheme is not always suitable.

For its implementation, it is necessary that the company be large enough, in addition, not all employees can receive such earnings.

There are also cases when employees receive earnings in the form of compensation. In this case, the employer deliberately overestimates the amount of compensation in local documents, after which he delays the salary. As a result, employees are paid a standard salary, but with less tax deductions.

But there are also less dangerous types of schemes, in which the reduction in deductions is made at the expense of standard tax deductions.

One of the examples of such deductions has already been given above, and was associated with the presence of a child. If an employee is employed officially, then he can receive a professional deduction.

In addition to reducing personal income tax from wages, a working citizen can also reduce other types of taxes. For example, he can take advantage of the property deduction.

The amount of legal deductions can vary from RUB 400 to RUB 3 thousand. The lowest amount of deductions can be received by employees whose official earnings do not exceed 20 thousand from the beginning of the year.

More large sum 500 rubles is deducted only if the employee was recognized as a hero of Russia or the USSR, or if he received any other awards.

The highest amounts of payments are due to mothers with many children, war invalids, as well as those who have been recognized as victims of the Chernobyl disaster. It should be noted that all deductions are made only from personal income tax. In addition, if an employee has two jobs, then the income tax reduction is possible only on the basic earnings.

Is the premium taxable?

Income tax or personal income tax applies to almost all types of income, and premiums are no exception.

As with earnings, personal income tax is also withdrawn from them in the form of 13%. The same rule applies to other allowances. At the same time, insurance premiums are not collected from such payments.

Employer's responsibility

If the employer deliberately avoids paying taxes and other deductions from the salaries of his employees, he must be aware of all the existing risks that can actually be faced.

So, when identifying "gray" or "black" schemes, the legislation provides for punishment for the head in the form of administrative responsibility.

According to the Tax Code of the Russian Federation, the punishment can be expressed in penalties of up to 10%. Also, the company will be charged an additional amount equal to 20% of all unpaid taxes.

- basic income. By law, it is considered as profit, which means that it is subject to taxation. These norms are also valid in the Russian Federation.

It is payroll taxes that replenish the state budget ensuring the smooth operation of the state apparatus.

The first thing to do is to divide taxes into those that are paid by the employer even before the salary is issued, and those that must be paid after it is issued. It is the division of taxes into these two types that sometimes it is believed that there is only one tax - income tax (personal income tax), at 13% of the salary, since, although it is usually paid by the employer regarding the salary itself, it is then paid for the income received independently and the citizen himself.

In fact, this is not at all the case: it is just that all other payments are made even before the money falls into the hands of the employee, and therefore they are, as it were, invisible to him. But nevertheless, the employer pays the state in the same money that he could instead pay to the employee, and therefore the division is purely technical. Whether or not to hire a particular employee and how much to pay him, the employer determines mainly on the basis of what will be the balance of income and expenses for him - and all are also expenses. Thus, whether the employee pays the tax himself, or the employer pays for it, this is actually done from the employee's pocket, which means that you can find out how many percent of the salary are taxes, you can only sum them all.

In addition to income tax, which everyone already knows about, and about which it is often customary to ask the authorities, where does 13 percent of the salary go? next payments:

• (PF);
• to the Fund social insurance(FSS);
• to the Fund health insurance(FFOMS).

What payments are taxable?

In addition to the actual basic salary, any bonuses, allowances, and also territorial coefficients... In fact, any accruals from the employer should be taxed (we will talk about deductions separately).

Tax amount

Consider the size of each tax separately, and then illustrate all this with an example of calculating how much will be paid from the salary of an ordinary employee.

Personal income tax

How, will depend on whether the resident Russian Federation recipient or not. For the first, the rate is set at 13 percent of the salary, and for the second - 30 percent. There is also such a thing as a tax deduction. If a citizen has the right to a deduction, then the deduction must be made taking into account this deduction.

Let's give an example. The employee has three children, and if for the first two he is entitled to a deduction of 2,800 rubles (1,400 for each), then another 3,000 is added to this for one third. Thus, the total amount of the deduction will be 5,800 rubles. If the salary is 30,000, the calculation will be as follows:

(30,000 - 5,800) * 0.13 = 3,146 rubles payable.

Without it, it would be necessary to pay 30,000 * 0.13 = 3,900.

That is, the real amount of the benefits received is far from so impressive and amounts to 754 rubles in this case.

Standard tax deductions and the list of persons to whom they are entitled is described in article 218 Tax Code.

But it is worth noting that in order to receive benefits, you need to contact the tax office, and the deductions themselves can be obtained if the citizen incurred the costs of treatment, the purchase of real estate (both immediately and with the use of a mortgage), training, and so on.

Other taxes

To find out how much percent of the salary is taxes in total, consider other deductions charged with. Their difference is that if the income tax is formally levied directly from the employee, from his income, the rest is paid by the employer. Together, these taxes (without personal income tax accounting) make up a little less than a third of wages. It:

1. Pension fund contributions. They make up 22% of the salary. In the future, it is these funds that will be used to pay the employee's pension. That is, the salary for calculating a higher pension should also be as high as possible - the citizen himself provides it. If before payments were divided into two parts, forming the accumulative and insurance pension, then now all funds are entirely formed by the insurance.
2. Contributions to the FFOMS, that is, the tax levied on salaries that goes to ensure the employee's health insurance. They make up 5.1%.
3. Contributions to the Social Insurance Fund - another 2.9%. This money is directed to insurance in case of temporary disability and when it occurs, payments will be made by the FSS. In addition, it can be installed additional payment for insurance against accidents at work - it depends on the nature of the work.

43% and more are not spent on salaries, which consists of: 13% of personal income tax, 22% for retirement, 5.1% for medicine, 2.9% for insurance. And, of course, in addition to this, the citizen will then have to pay other fees, such as: property tax, VAT included in the cost of each purchased product and other fees.

Withholding procedure

As indicated by the Tax Code, tax agents of citizens are engaged in withholding taxes - that is, enterprises or individual entrepreneurs who pay taxable income.

Tax withholding occurs on every payment. There is a limit on the total amount of deductions - they should not be more than 50% of the payment itself.

Exactly how and in what order they are produced is an important topic for the accounting department of an enterprise. It's worth starting with the fact that each deduction from wages is performed in accordance with a certain basis specified in Labor Code or others federal laws... By types of grounds, deductions are divided into:

• required;
• carried out by the decision of the employer;
• performed by agreement between the employee and the employer.

Their deduction is carried out exactly in the stated sequence. Consider mandatory withholdings - these are taxes. Here the order will be like this:

• tax payments;
• payments under other executive documents.

Calculation example

Let us illustrate what was said earlier with an example of a calculation, from which it will be clear, not in percent, but in rubles, exactly how much taxes have to be paid every month.

For example, let's take a citizen with a salary of 40,000 rubles. Now let's calculate what taxes will be charged on it. To calculate 13 percent of your salary, you need to multiply it by 0.13. Other calculations are carried out in a similar way:

• Personal income tax - 40,000 * 0.13 = 5,200 rubles;
• to the Pension Fund - 8 800;
• in the FSS - 1 160, and an additional 0.2% is charged - 80 rubles.
• in FFOMS - 2,040.

Note that when working for insurance against accidents, they charge much more.

As a result, it turned out that the government had to pay 17,280 rubles, while the employee received 34,800 (that is, 40,000 minus personal income tax). The total amount spent by the employer was 52,080 rubles. For the year, the state will receive payments from this employee in the amount of 207,360 rubles, and the total amount of payments from the enterprise will be 624,960.

But this was an example for an enterprise that conducts accounting for general scheme taxation. In addition, there is simplified system(STS), according to which they work individual entrepreneurs... Let's make a calculation for them as well.

To do this, we will take as a basis the same amount of monthly earnings of 40,000 rubles, that is, 480,000 per year. The taxes will be as follows:

• 6% of the turnover (for which 480,000 are taken here) - 28,800 rubles.
• Fixed payment to the Pension Fund - 23 400;
• and MHIF - 4,590.

There is also a surcharge for exceeding annual income the level of 300,000 rubles: it is 1% of the amount of annual income, from which 300,000 were previously deducted. That is, in our case, the calculation will be as follows: (480,000 - 300,000) * 0.01 = 1,800 rubles.

As a result, the amount tax payments for the year will amount to 58,590 rubles, which is much less than in the previous case.

It will be interesting for you

Wages are the main and main income of the majority individuals and is legally considered as profit. This is why the salary is always subject to compulsory taxation in all countries, including Russia.

Taxes are one of the means of replenishing the budget of any state, ensuring the functioning of the state machine and the implementation of all state programs.

In order to make the calculation of taxes on wages, one should distinguish between taxes paid directly by the employer and not affecting the amount of final wages, and taxes deducted from wages after their complete formation.

To calculate and withhold taxes on the salary of an employee, you must perform the following steps:

• determine the amount to which the deductions will apply;
• set the tax rate to which this employee falls;
• calculate personal income tax;
• subtract the due deductions from the amount received;
• calculate the amount of insurance premiums and contributions to the Pension Fund.

The main tax that must be deducted is known as personal income tax. Its size is 13% of wages (paragraph 1 of Article 224 of the Tax Code of the Russian Federation).

Regardless of the form of ownership of an enterprise or organization, payers of personal income tax are all residents of the Russian Federation, as well as persons with sources of income in Russia.

Non-taxable income includes government benefits, pensions and others specified in article 217 of the Tax Code. Personal income tax is deducted to the budget on a monthly basis and is calculated from total amount wages.

This tax is calculated based on the final amount of the employee's salary, taking into account advance payments and other deductions.

Insurance premiums

According to the current legislation of the Russian Federation and article No. 212-FZ of 02.07.2013 of the Tax Code, the employer pays the insurance premiums accrued on the salary of an employee.

This item of tax deductions is paid by the employer in full and amounts to 30% of the total salary. In the framework of a civil law agreement or contract, deductions are made from employees of the enterprise who are not private or individual entrepreneurs.

The list may differ due to who will act as founders, legal entities or individuals.

Currently, for residents of the Russian Federation wishing to open their own business, developed online services through which they can go through all the stages state registration... Read the details.

Taxation of the insurance premium is a deduction to the Pension Fund, from which the subsequent payment of pensions, sick leave and maternity leave is carried out.

According to the legislation on taxation (part 1 of Article 58 of Law No. 212-FZ), a reduced rate of insurance premium may be applied to the following categories of payers:

• agricultural workers,
• individual entrepreneurs,
• organization of folk arts and crafts,
• enterprises with employees with disabilities of groups 1, 2 and 3,
• public organizations of disabled people,
• other enterprises provided for by this article of the Law.

Insurance premiums are paid by the employer on a monthly basis, reports are regularly submitted to and the Social Insurance Fund.

At enterprises with an increased risk of injury, the threat occupational diseases and where there is a high likelihood of accidents, an injury premium is provided.

Workers in the world of work with an increased risk of injury are subject to compulsory insurance life and performance. The contribution rate is set by the employer and ranges from 0.2% to 8.5% of the employee's salary.

Based on article 218 of the Tax Code, there are several types of tax deductions that have a standard and a fixed rate. The three types of tax deductions are:

• 500 rubles - disabled since childhood,
• 1400 rubles - a deduction is provided for each child under the age of 18,
• 3000 rubles - for persons who eliminated the consequences of the accident at the Chernobyl nuclear power plant, for caring for a disabled child of groups 1 and 2 and others provided for by law.

These deductions are available for employees who have documented their right and have a salary not exceeding 280,000 rubles. If there is a basis for a deduction on more than one item, the deduction with the highest amount of the deduction is taken into account.

How to calculate payroll taxes

To calculate the insurance contribution from wages, first of all, it is necessary to determine the type of insurance and payment for them:

OPS- mandatory pension insurance, payment of pensions upon reaching the retirement age (is 22%);

OMS- compulsory medical insurance, sick leave payments, payments for health reasons and injuries (5.1%);

OSS VN and M- compulsory social insurance in connection with temporary disability and maternity, provides payments that compensate for temporary loss of earnings (2.9%);

OSS NS and PZ- compulsory social insurance against accidents and occupational diseases (from 0.2%).

The amount of deductions for all types of insurance premiums is 30.2%, and if the maximum base value of 624,000 rubles is reached, the percentage of deductions changes to 10%.

Thus, with a salary of 10,000 rubles, 3,020 of them must be transferred to the Pension and Insurance Funds. In order to avoid possible errors, the calculation should be carried out by specialists.

To count Personal income tax a payment in the amount of RUB 10,000 is subject to a 13% deduction. Thus, 10,000 - 13% = 8,700 rubles. This is the amount that the employee will receive in his hands.

Consider the payment of the wages of an employee raising 1 child under 18:

• RUB 10,000 - 1400 rubles. (tax deduction) = 8600 rubles;
• 8600 RUB - 13% = 8 882 rubles.

Thus, the difference between the salary and the actual payment for such an employee will be 1,128 rubles.

How to calculate payroll tax online

You can also calculate the calculation of payroll taxes using an online calculator. In order for the calculations to be correct, it is possible to use help, which can be easily found on the Internet.

To carry out the calculation online, it is enough to enter into the payroll tax calculator the amount from which you need to deduct the necessary taxes, insurance premiums and tax deductions. The Internet service will help you quickly and free of charge to calculate the salary for each employee.

When calculating, it is necessary to take into account the number of days worked, overtime, collection of fines, bonuses, social security contributions and a number of other items provided for by the employment contract. If you correctly enter all the data about the employee, the system will compile a complete list of tax and insurance deductions.

Features of the calculation and accrual of taxes on wages

Depending on the company and the employment contract, there are various forms of remuneration. According to labor law, wages are paid at least twice a month, but taxes and contributions to funds are made only once.

Payroll taxes in 2018-2019 - a table of all changes in the rates of taxes and fees charged on the payroll is presented in the article below. We will tell you what determines the amount of payments paid from the employee's income and which categories of employers can pay less taxes for employees.

The amount of deductions from salaries in 2019 to the budget depends on several factors:

• the organizational and legal form of the employer - individual entrepreneurs, unlike organizations, pay taxes not only for their employees, but also for themselves;
• the status of an employee - the taxation of a non-resident of the country differs from the taxation of a Russian citizen;

What is the difference between non-residents of the Russian Federation and residents, read the article "Who are the payers of personal income tax" .

• the type of activity of the company - firms operating in high-tech and manufacturing industries, merchants on a patent, companies in Crimea, Sevastopol and Vladivostok, the state sets preferential tax rates on employee income.

Payroll taxes include:

• Income tax. It is collected by the employer from the employee's salary and transferred to the budget as a tax agent. Personal income tax is not paid by the company itself or the merchant, in this case they act only as an intermediary between the employee and the budget.
• Insurance premiums. They are paid by all employers, calculating these payments on the income received by employees, as well as self-employed persons who are obliged to make contributions for themselves, regardless of whether they have wage-earners or not.

To help you figure out how much you need to pay salary taxes in 2018-2019, we have prepared a table dedicated to them. In this table, you will find the fee rates as a percentage.

In the table, we have listed the most common categories of workers, for whose salaries taxation and assessment of contributions differ from the generally established one.

NOTE! Contributions from the salaries of foreign employees depend on the country from which the employee came and his status in the Russian Federation.

For more information about working citizens from which countries you need to calculate payroll taxes according to different rules, read.

Payroll Payments: Change Tables

Starting from 2017, insurance contributions for compulsory pension, social (with the exception of contributions for injuries), medical insurance are paid to the tax authority at the location of the policyholder and the location of its separate subdivisions, which charge payments and other benefits in favor of individuals. Contributions for injuries are still paid directly to the Social Security Fund.

Still increasing annually ultimate base on insurance contributions for pension and social insurance. Its value was:

And the size of the federal minimum wage is still growing, the size of which depends on the size of some payments. In 2018-2019, its changes are as follows:

In terms of determining the amount of contributions paid by self-employed persons for themselves, there have been changes since 2018. If in 2017 these contributions depended on the size of the minimum wage in effect at the beginning of the year of calculation, then from 2018 they are indicated in the Tax Code of the Russian Federation (clause 1 of article 430) in a specific amount, which should be paid for the year fully worked in the status of a self-employed person.

At the same time, for contributions accrued to the FIU, the following rules have been preserved:

• on an additional payment to a fixed amount of payments of 1% from income exceeding its maximum value;
• limiting the maximum possible payment amount to 8 times the size of the fixed contribution.

Outcomes

Income received by both employees and self-employed persons is subject to personal income tax and insurance premiums. For most employers, generally established rates apply, but a number of them are entitled to use their reduced values ​​when calculating insurance premiums. The amount of payments is influenced by the annual change in the size of the minimum wage and the amount of income, upon reaching which the calculation of contributions (FSS) stops or the value of the applied rate (PFR) changes.

When making cash payments to employees, the employer is obliged to make settlements with the state - from salaries to mandatory taxes must be paid, which, by the way, are quite a heavy burden. Can you tell exactly how much you cost the employer? The Rabota.ru portal and labor market experts calculated how much an employee costs and estimated the amount of the tax.

Difficult arithmetic

Taxes are a headache for almost every employer, but you can't get away from it. However, some companies still try to minimize the involvement of the law in the process of paying tax deductions to the Russian government, bypassing and putting salaries in the "shadow". Meanwhile, more law-abiding employers try to carry on their shoulders a heavy burden called "tax" in one way or another.

We decided to find out how much an officially hired employee costs, what taxes the employer pays for an employee and what amounts are spent on this from the company's budget.

How much will the organization cost an employee who receives remuneration for his work, for example, 30 and 60 thousand rubles? Undoubtedly, not every employer can give an answer to this question with absolute precision. Experts helped us to understand this matter - Maria Ostanina, leading consultant on tax accounting, and Anna Makarova, specialist in accounting, GK "RUSCONSULT".

Each of us knows that wages are subject to a 13% personal income tax.

“This tax is withheld from the employee's accrued wages. Thus, the cost of paying
this tax is borne by the employee himself. For example, with a salary of 30 thousand rubles and 60 thousand rubles, an employee will receive:

The company pays for the employee contributions to the funds formed in accordance with the legislation of the Russian Federation ", - they say experts of the company GK "RUSCONSULT".

According to them, the company is obliged to pay contributions from the amount of the employee's accrued wages:

- to the Pension Fund of the Russian Federation - 26%;
- to the Social Insurance Fund of the Russian Federation (FSS) - 2.9%;
- to the Compulsory Medical Insurance Funds (MHIF) - 5.1%.

Eventually the company must pay an amount equal to 34% of the employee's salary.

“In addition, the company pays premiums for insurance against accidents in accordance with the tariff assigned by the FSS. Most companies (whose activities are not associated with increased risk) have a tariff of 0.2%. Calculations are given using such a tariff, ”the experts explain.

Meanwhile, experts noted that some companies pay contributions to funds at reduced rates - for example, organizations that apply a single agricultural tax; organizations operating in the field information technologies... But most organizations pay contributions at the rates above, that is, at the rate of 0.2%.

“In addition, - say the experts, - if the company is located on common system taxation, then in order to pay the employee wages and pay taxes, the company must receive income, which includes VAT ”.

“If a company applies a simplified taxation system with taxation of“ income ”, then it is necessary to take into account the 6% tax that the company will pay,” experts say.

As the specialists said, thus, in order to pay the employee wages, the company must earn:

So, together with the experts, we calculated and found out the real value of the tax burden. As you can see, the amounts are impressive. For example, a specialist claiming a salary of 30 thousand rubles (before deducting 13% tax), in reality, will cost a company located on the general tax system (general taxation system) almost 50 thousand rubles. If the employer pays his employee a salary of 60 thousand rubles, then in this case the company will have to lay a budget of almost 100 thousand rubles “for a specialist”. In addition, it should be noted that in our calculations, expenses were not taken into account, for example, for communications and other expenses.

Of course, in each company, the calculations are done differently. In addition, someone acts in accordance with the law and pays their employees an official “white” salary, while someone resorts to a “gray” payment mechanism. Money... There are also such employers, among whom the practice of paying employees their hard earned money in full in an envelope is especially popular. But one way or another, after carrying out the appropriate calculations, the conclusion about the size of the tax burden suggests itself.

By the way...

Since January 1, 2011, the amount of insurance contributions paid by employers to the relevant funds has been increased the Russian government from 26% to 34%. Naturally, this caused a protest among business representatives. However, after some time, the Russian government nevertheless realized the negative effect of this measure. And in the spring of this year, Russian President Dmitry Medvedev instructed officials to develop a project to reduce the insurance rate to 30%. But here's the bad luck - a decrease in the insurance rate will lead to a deficit of the already "leaky" budget The Pension Fund... The Ministry of Finance found a solution to the problem - to introduce an additional 10% tax on high salaries. Such a radical proposal of the Ministry of Finance caused a lot of controversy. But at the end of August, the aforementioned department published the document "Basic Directions tax policy RF for 2012-2014 ".

Starting next year, deductions at a 30% rate will be made from annual salaries in the amount of up to 512 thousand rubles, in 2013 this amount will increase to 567 thousand rubles. However, along with a decrease in the size of insurance premiums, an additional tariff will be introduced for workers who are “rich”. If their earnings exceed the established level, then an additional fee of 10% will be charged from salaries from the so-called "tail" exceeding set limit... By the way, the department hastened to "please" the workers and reported that the reduction of the maximum rate of insurance premiums is only a temporary measure - for the period from 2012 to 2013.

If the employee “falls short” of the “rich man” status, then the benefit from the reduction in the rate of insurance premiums will be obvious - employers will make deductions at a 30% rate. But if an employee is paid a decent financial reward for his work, which will exceed the established threshold? The answer is obvious - the tax burden will be enlarged again.

Is increasing taxes the only way out? After all, the situation is developing in two ways - the economy and its growth in our country cannot be envied, but taxes continue to increase. And who will suffer from this in the first place - the companies themselves or the employees themselves? Obviously, both sides ...

Post scriptum

Having made the appropriate calculations, you can understand how much the company spends on the "maintenance" of one employee. The conclusion about the severity of the tax burden suggests itself. By the way, very soon the tax burden on business will be increased even more, which may entail the most negative consequences.